{"filing":{"accession_number":"0001193125-26-359163","cik":"0000949870","ticker":"SAM","company_name":"BOSTON BEER CO INC","form":"8-K","filing_date":"2026-08-20","report_date":"2026-08-17","primary_document":"sam-20260817.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/949870/000119312526359163/sam-20260817.htm"},"events":[{"id":28830,"run_id":26385,"accession_number":"0001193125-26-359163","anchor_item_number":"5.02","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.75,"summary":"The disclosure centers on the appointment of Matthew D. Murphy as interim Treasurer and Chief Financial Officer effective September 15, 2026, following Diego Reynoso's departure. While the section discloses both a departure and an appointment, the principal action is Murphy's appointment to a critical executive role (CFO/Treasurer). The compensation details (base salary unchanged at $419,359.41, bonus target 50%, equity target $250,000, and a $700,000 transition bonus) are ancillary to the appointment itself and do not rise to the level of a standalone exec_compensation event, which typically involves material changes to compensation arrangements or shareholder approval of compensation plans.","company_name":"BOSTON BEER CO INC","ticker":"SAM","filing_date":"2026-08-20","form":"8-K","submitted_at":null,"items":[{"id":30888,"accession_number":"0001193125-26-359163","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The disclosure centers on the appointment of Matthew D. Murphy as interim Treasurer and Chief Financial Officer effective September 15, 2026, following Diego Reynoso's departure. While the section discloses both a departure and an appointment, the principal action is Murphy's appointment to a critical executive role (CFO/Treasurer). The compensation details (base salary unchanged at $419,359.41, bonus target 50%, equity target $250,000, and a $700,000 transition bonus) are ancillary to the appointment itself and do not rise to the level of a standalone exec_compensation event, which typically involves material changes to compensation arrangements or shareholder approval of compensation plans.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-20T20:04:43.616162+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":30888,"accession_number":"0001193125-26-359163","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.","event_type":"exec_appointment","event_domain":"governance","is_material":true,"confidence":0.75,"reasoning":"The disclosure centers on the appointment of Matthew D. Murphy as interim Treasurer and Chief Financial Officer effective September 15, 2026, following Diego Reynoso's departure. While the section discloses both a departure and an appointment, the principal action is Murphy's appointment to a critical executive role (CFO/Treasurer). The compensation details (base salary unchanged at $419,359.41, bonus target 50%, equity target $250,000, and a $700,000 transition bonus) are ancillary to the appointment itself and do not rise to the level of a standalone exec_compensation event, which typically involves material changes to compensation arrangements or shareholder approval of compensation plans.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-20T20:04:43.616162+00:00","company_name":"BOSTON BEER CO INC","ticker":"SAM","filing_date":"2026-08-20"}]}