{"filing":{"accession_number":"0001193125-26-344575","cik":"0000949870","ticker":"SAM","company_name":"BOSTON BEER CO INC","form":"8-K","filing_date":"2026-08-11","report_date":"2026-08-10","primary_document":"sam-20260810.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/949870/000119312526344575/sam-20260810.htm"},"events":[{"id":26924,"run_id":24490,"accession_number":"0001193125-26-344575","anchor_item_number":"8.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"The Company entered into a 10b5-1 plan to repurchase up to $25 million of Class A Common Stock, which constitutes a share-repurchase program — a form of return of capital to shareholders. While not a traditional dividend, share repurchases are classified under the dividend_distribution category as they represent a capital return mechanism. The $25 million authorization is material to a reasonable investor assessing capital allocation and shareholder returns.","company_name":"BOSTON BEER CO INC","ticker":"SAM","filing_date":"2026-08-11","form":"8-K","submitted_at":null,"items":[{"id":28225,"accession_number":"0001193125-26-344575","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The Company entered into a 10b5-1 plan to repurchase up to $25 million of Class A Common Stock, which constitutes a share-repurchase program — a form of return of capital to shareholders. While not a traditional dividend, share repurchases are classified under the dividend_distribution category as they represent a capital return mechanism. The $25 million authorization is material to a reasonable investor assessing capital allocation and shareholder returns.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T02:15:37.220024+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":28225,"accession_number":"0001193125-26-344575","item_number":"8.01","item_title":"Other Events.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"The Company entered into a 10b5-1 plan to repurchase up to $25 million of Class A Common Stock, which constitutes a share-repurchase program — a form of return of capital to shareholders. While not a traditional dividend, share repurchases are classified under the dividend_distribution category as they represent a capital return mechanism. The $25 million authorization is material to a reasonable investor assessing capital allocation and shareholder returns.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-12T02:15:37.220024+00:00","company_name":"BOSTON BEER CO INC","ticker":"SAM","filing_date":"2026-08-11"}]}