| \n A. | \n\n Organization and Basis of Presentation |
The Boston Beer Company, Inc. and certain subsidiaries (the \u201cCompany\u201d) are engaged in the business of selling alcohol beverages throughout the United States and in selected international markets, under the trade names \u201cThe Boston Beer Company\u00ae\u201d, \u201cTwisted Tea Brewing Company\u00ae\u201d, \u201cHard Seltzer Beverage Company\u201d, \u201cAngry Orchard\u00ae Cider Company\u201d, \u201cDogfish Head\u00ae Craft Brewery\u201d, \u201cAngel City\u00ae Brewing Company\u201d, \u201cConcrete Beach Brewery\u00ae\u201d, \u201cConey Island\u00ae Brewing Company\u201d and \u201cAmerican Fermentation Company\u201d.
"}]},{"name":"rpt:f-406","factDimensions":{"xbrl:concept":"us-gaap:SignificantAccountingPoliciesTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\n| \n B. | \n\n Summary of Significant Accounting Policies |
Fiscal Year
\nThe Company\u2019s fiscal year is a fifty-two or fifty-three-week period ending on the last Saturday in December. The 2020, 2019 and 2018 fiscal years all consisted of fifty-two weeks.
\nPrinciples of Consolidation
\nThe accompanying consolidated financial statements include the accounts of the Company and its subsidiaries, all of which are wholly-owned. All intercompany transactions and balances have been eliminated in consolidation.
\nUse of Estimates
\nThe preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
\n\u00a0
\nCOVID-19
\nThe Company began seeing the impact of the COVID-19 pandemic on its business in early March 2020.\u00a0\u00a0The direct financial impact of the pandemic has primarily shown in significantly reduced keg demand from the on-premise channel and higher labor and safety-related costs at the Company\u2019s breweries. In fiscal year 2020, shipments of kegs decreased to 3% of total shipment volume from 11% of shipments in 2019.\u00a0\u00a0Also, in fiscal year 2020, the Company recorded COVID-19 related pre-tax reductions in net revenue and increases in other costs that total $16.0 million.\u00a0\u00a0In addition to these direct financial impacts, COVID-19 related safety measures resulted in a reduction of brewery productivity. This has shifted more volume to third-party breweries, which increased production costs and negatively impacted gross margins.\u00a0\u00a0The Company will continue to assess and manage this situation and will provide a further update in each quarterly earnings release, to the extent that the effects of the COVID-19 pandemic are then known more clearly.
\nCash and Cash Equivalents
\nCash and cash equivalents at December\u00a026, 2020 and December\u00a028, 2019 included cash on-hand and money market instruments that are highly liquid investments. Cash and cash equivalents are carried at cost, which approximates fair value.
\nAccounts Receivable and Allowance for Doubtful Accounts
\nThe Company\u2019s accounts receivable primarily consist of trade receivables. The Company records an allowance for doubtful accounts that is based on historical trends, customer knowledge, any known disputes, and the aging of the accounts receivable balances combined with management\u2019s estimate of future potential recoverability. Receivables are written off against the allowance after all attempts to collect a receivable have failed. The Company believes its allowance for doubtful accounts as of December\u00a026, 2020 and December\u00a028, 2019 are adequate, but actual write-offs could exceed the recorded allowance.
\nConcentrations of Credit Risk
\nFinancial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash equivalents and trade receivables. The Company places its cash equivalents with high credit quality financial institutions. As of December\u00a026, 2020, the Company\u2019s cash and cash equivalents were invested in investment-grade, highly liquid U.S. government agency corporate money market accounts.
\nThe Company sells primarily to a network of independent wholesalers in the United States and to a network of foreign wholesalers, importers or other agencies (collectively referred to as \u201cDistributors\u201d). In 2020, 2019 and 2018, sales to foreign Distributors were approximately 4% of total sales. Receivables arising from these sales are not collateralized; however, credit risk is minimized as a result of the large and diverse nature of the Company\u2019s customer base. There were no individual customer accounts receivable balances outstanding at December\u00a026, 2020 or December\u00a028, 2019 that were in excess of 10% of the gross accounts receivable balance on those dates. No individual customers represented more than 10% of the Company\u2019s revenues in fiscal years 2020, 2019, or 2018.
\nFinancial Instruments and Fair Value of Financial Instruments
\nThe Company\u2019s primary financial instruments at December\u00a026, 2020 and December\u00a028, 2019 consisted of cash equivalents, accounts receivable, and accounts payable. The Company determines the fair value of its financial assets and liabilities in accordance with Financial Accounting Standards Board (\u201cFASB\u201d) Accounting Standards Codification (\u201cASC\u201d) Topic 820, Fair Value Measurements and Disclosures (\u201cASC 820\u201d). The Company believes that the carrying amount of its cash equivalents, accounts receivable, and accounts payable approximates fair value due to the short-term nature of these assets and liabilities. The Company is not exposed to significant interest, currency or credit risks arising from these financial assets and liabilities.
\nInventories and Provision for Excess or Expired Inventory
\nInventories consist of raw and packaging materials, work in process and finished goods. Raw materials, which principally consist of hops, malt, apple juice, other brewing materials and packaging, are stated at the lower of cost (first-in, first-out basis) or net realizable value. The Company\u2019s goal is to maintain on-hand a supply of approximately two years for essential hop varieties, in order to limit the risk of an unexpected reduction in supply. Inventories are generally classified as current assets. The Company classifies hops inventory in excess of two years of forecasted usage in other long-term assets. The cost elements of work in process and finished goods inventory consist of raw materials, direct labor and manufacturing overhead. Packaging design costs are expensed as incurred. The Company enters into multi-year purchase commitments in order to secure adequate supply of ingredients and packaging, to brew and package its products. Inventory on hand and under purchase commitments totaled approximately $285.0\u00a0million at December\u00a026, 2020.
\nThe provisions for excess or expired inventory are based on management\u2019s estimates of forecasted usage of inventories on hand and under contract. Forecasting usage involves significant judgments regarding future demand for the Company\u2019s various existing products and products under development as well as the potency and shelf-life of various ingredients. A significant change in the timing or level of demand for certain products as compared to forecasted amounts may result in recording additional provisions for excess or expired inventory in the future. Provisions for excess inventory are included in cost of goods sold and have historically been adequate to cover incurred inventory losses. Provision for excess or expired inventory included in cost of goods sold was $11.3\u00a0million, $8.1\u00a0million, and $4.2\u00a0million in fiscal years 2020, 2019, and 2018 respectively.
\nProperty, Plant and Equipment
\nProperty, plant, and equipment are stated at cost or fair value as of the date of acquisition. Expenditures for repairs and maintenance are expensed as incurred. Major renewals and betterments that extend the life of the property are capitalized. Depreciation is computed using the straight-line method based upon the estimated useful lives of the underlying assets as follows:
\n\u00a0
\n| \n | \n |
| \n Kegs | \n\n 5 years | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Computer software and equipment | \n\n 2 to 5 years | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Office equipment and furniture | \n\n 3 to 7 years | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Machinery and plant equipment | \n3 to 20 years, or the term of the production agreement, whichever is shorter | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Leasehold improvements | \n\n Lesser of the remaining term of the lease or estimated useful life of the asset | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Building and building improvements | \n\n 12 to 20 years, or the remaining useful life of the building, whichever is shorter | \n
\u00a0
\nThe carrying value of property, plant and equipment, net of accumulated depreciation, at December\u00a026, 2020 was $623.1\u00a0million. For purposes of determining whether there are any impairment losses, as further discussed below, management has historically examined the carrying value of the Company\u2019s identifiable long-lived assets, including their useful lives, semi-annually, or more frequently when indicators of impairment are present. Evaluations of whether indicators of impairment exist involve judgments regarding the current and future business environment and the length of time the Company intends to use the asset. If an impairment loss is identified based on the fair value of the asset, as compared to the carrying value of the asset, such loss would be charged to expense in the period the impairment is identified. Furthermore, if the review of the carrying values of the long-lived assets indicates impairment of such assets, the Company may determine that shorter estimated useful lives are more appropriate. In that event, the Company will be required to record additional depreciation in future periods, which will reduce earnings. Estimating the amount of impairment, if any, requires significant judgments including identification of potential impairments, market comparison to similar assets, estimated cash flows to be generated by the asset, discount rates, and the remaining useful life of the asset. Impairment of assets included in operating expenses was $4.4\u00a0million, $0.9\u00a0million, and $0.7\u00a0million in fiscal years 2020, 2019 and 2018, respectively.
\nFactors generally considered important which could trigger an impairment review on the carrying value of long-lived assets include the following: (1)\u00a0significant underperformance relative to historical or projected future operating results; (2)\u00a0significant changes in the manner of use of acquired assets or the strategy for the Company\u2019s overall business; (3)\u00a0underutilization of assets; and (4)\u00a0discontinuance of products by the Company or its customers. The Company believes that the carrying value of its long-lived assets as of December\u00a026, 2020 and December\u00a028, 2019 was realizable.
\nSegment Reporting
\nThe Company consists of one operating segment that produces and sells alcohol beverages under the Company\u2019s Truly Hard Seltzer, Twisted Tea, Samuel Adams, , Angry Orchard, Dogfish Head, Angel City, Coney Island, and Concrete Beach, brands. All brands are predominantly beverages that are manufactured using similar production processes, have comparable alcohol content, generally fall under the same regulatory environment, and are sold to the same types of customers in similar size quantities at similar price points and through the same channels of distribution.
\nGoodwill and Intangible Assets
\nThe Company does not amortize goodwill and tradename intangible assets but evaluates the recoverability by comparing the carrying value and the fair value annually at the end of the fiscal month of August, or more frequently when indicators of impairment are present. The Company has concluded that its goodwill and intangible assets were not impaired as of December\u00a026, 2020 and December\u00a028, 2019. Customer relationship intangible assets are amortized over the useful life of fifteen years. As of December\u00a026, 2020, and December\u00a028, 2019, goodwill amounted to $112.5\u00a0million. As of December\u00a026, 2020, and December\u00a028, 2019, intangible assets amounted to $103.9 million and $104.3\u00a0million, respectively.
\nRefundable Deposits on Kegs and Pallets
\nThe Company distributes its packaged hard seltzer, beer and hard cider primarily in cans and glass bottles and its draft beer in kegs and such cans, bottles and kegs are shipped on pallets to Distributors. Most kegs and pallets are owned by the Company. Kegs are reflected in the Company\u2019s balance sheets at cost and are depreciated over the estimated useful life of the keg, while pallets are expensed upon purchase. Upon shipment of beer to Distributors, the Company collects a refundable deposit on the kegs and pallets, which is included in current liabilities in the Company\u2019s balance sheets. Upon return of the kegs and pallets to the Company, the deposit is refunded to the Distributor.
\nThe Company has experienced some loss of kegs and pallets and anticipates that some loss will occur in future periods due to the significant volume of kegs and pallets handled by each Distributor and retailer, the homogeneous nature of kegs and pallets owned by most brewers, and the relatively small deposit collected for each keg when compared with its market value. The Company believes that this is an industry-wide issue and that the Company\u2019s loss experience is not atypical. The Company believes that the loss of kegs and pallets, after considering the forfeiture of related deposits, has not been material to the financial statements. The Company uses internal records, records maintained by Distributors, records maintained by other third-party vendors and historical information to estimate the physical count of kegs and pallets held by Distributors. These estimates affect the amount recorded as property, plant and equipment and current liabilities as of the date of the financial statements. The actual liability for refundable deposits could differ from these estimates. For the year ended December\u00a026, 2020, the Company decreased its liability for refundable deposits, gross property, plant and equipment and related accumulated depreciation by $0.4\u00a0million, $0.8\u00a0million and $0.8\u00a0million, respectively. For the year ended December\u00a028, 2019, the Company decreased its liability for refundable deposits, gross property, plant and equipment and related accumulated depreciation by $0.8\u00a0million, $1.3\u00a0million and $1.3\u00a0million, respectively. As of December\u00a026, 2020, and December\u00a028, 2019, the Company\u2019s balance sheet includes $15.5\u00a0million and $19.5\u00a0million, respectively, in refundable deposits on kegs and pallets and $0.3\u00a0million and $0.5\u00a0million, respectively, in kegs, net of accumulated depreciation.
\nIncome Taxes
\nIncome tax expense was $52.3\u00a0million, $34.3\u00a0million, and $23.6\u00a0million in fiscal years 2020, 2019, and 2018, respectively. The Company provides for deferred taxes using an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company\u2019s consolidated financial statements or tax returns. This results in differences between the book and tax basis of the Company\u2019s assets, liabilities and carry-forwards, such as tax credits. In estimating future tax consequences, all expected future events, other than enactment of changes in the tax laws or rates, are generally considered. Valuation allowances are provided when recovery of deferred tax assets does not meet the more likely than not standards as defined in ASC Topic 740, Income Taxes.
\nThe calculation of the Company\u2019s tax liabilities involves dealing with uncertainties in the application of complex tax regulations in several different state tax jurisdictions. The Company is periodically reviewed by tax authorities regarding the amount of taxes due. These reviews include inquiries regarding the timing and amount of deductions and the allocation of income among various tax jurisdictions. The Company records estimated reserves for exposures associated with positions that it takes on its income tax returns that do not meet the more likely than not standards as defined in ASC Topic 740, Income Taxes. Historically, the valuation allowances and reserves for uncertain tax positions have been adequate to cover the related tax exposures.
\nRevenue Recognition and Classification of Customer Programs and Incentives
\nDuring fiscal years 2020, 2019 and 2018 approximately 95% of the Company\u2019s revenue was from shipments of its products to domestic Distributors and 4% from shipments to international Distributors, primarily located in Canada. Less than 1% of the Company\u2019s revenue is from retail beer, cider, food and merchandise sales at the Company\u2019s retail locations.
\nThe Company recognizes revenue when obligations under the terms of a contract with its customer are satisfied; generally, this occurs with the transfer of control of its products. Revenue is measured as the amount of consideration expected to be received in exchange for transferring products. If the conditions for revenue recognition are not met, the Company defers the revenue until all conditions are met. As of December\u00a026, 2020, and December\u00a028, 2019, the Company had deferred revenue of $13.5\u00a0million and $7.0\u00a0million, respectively, related to product shipped prior to these dates. These amounts are included in accrued expenses and other current liabilities in the accompanying consolidated balance sheets.
\nThe Company is committed to maintaining the freshness of its products in the market. In certain circumstances and with the Company\u2019s approval, the Company accepts and destroys stale beer that is returned by Distributors. The Company generally credits approximately fifty percent of the distributor\u2019s cost of beer that has passed its freshness expiration date when it is
\nreturned to the Company or destroyed. The Company reduces revenue and establishes an accrual based upon both historical returns, which is applied to an estimated lag time for receipt of product, and knowledge of specific return transactions. Estimating this reserve involves significant judgments and estimates, including comparability of historical return trends to future trends, lag time from date of sale to date of return, and product mix of returns. Stale beer expense is reflected in the accompanying financial statements as a reduction of revenue. Historically, the cost of actual stale beer returns has been in line with established reserves; however, the cost could differ materially from the reserves which would impact revenue. As of December\u00a026, 2020, and December\u00a028, 2019, the stale beer reserve was $3.1\u00a0\u00a0million and $1.8\u00a0million, respectively. These amounts are included in accrued expenses and other current liabilities in the accompanying consolidated balance sheets. Provision for stale beer recorded as reductions to revenue totaled $8.4\u00a0\u00a0million, $4.4\u00a0\u00a0million, and $2.7\u00a0\u00a0million in fiscal years 2020, 2019, and 2018 respectively.
\nCustomer programs and incentives are a common practice in the alcohol beverage industry. Amounts paid in connection with customer programs and incentives are recorded as reductions to net revenue or as advertising, promotional and selling expenses, based on the nature of the expenditure. Customer incentives and other payments made to Distributors are primarily based upon the performance of certain marketing and advertising activities. Depending on applicable state laws and regulations, these activities promoting the Company\u2019s products may include, but are not limited to, point-of-sale and merchandise placement, samples, product displays, promotional programs at retail locations and meals, travel and entertainment. Amounts paid to customers in connection with these programs that were recorded as reductions to net revenue or as advertising, promotional and selling expenses totaled $85.0\u00a0million, $75.2\u00a0million and $55.5\u00a0million in fiscal years 2020, 2019 and 2018, respectively. Estimates are based on historical and projected experience for each type of program or customer and have historically been in line with actual costs incurred.
\nCustomer promotional discount programs are entered into with Distributors for certain periods of time. Amounts paid to Distributors in connection with these programs in fiscal years 2020, 2019 and 2018 were $59.3\u00a0million, $43.9\u00a0million and $34.5\u00a0million, respectively. The reimbursements for discounts to Distributors are recorded as reductions to net revenue. The agreed-upon discount rates are applied to certain Distributors\u2019 sales to retailers, based on volume metrics, in order to determine the total discounted amount. The computation of the discount allowance requires that management make certain estimates and assumptions that affect the timing and amounts of revenue and liabilities recorded. Actual promotional discounts owed and paid have historically been in line with allowances recorded by the Company; however, the amounts could differ from the estimated allowances.
\nCustomer incentives and other payments are made primarily to Distributors based upon the performance of certain marketing and advertising activities. Depending on applicable state laws and regulations, these activities promoting the Company\u2019s products may include, but are not limited to point-of-sale and merchandise placement, samples, product displays, promotional programs at retail locations and meals, travel and entertainment. Amounts paid to customers in connection with these programs in fiscal years 2020, 2019 and 2018 were $25.7\u00a0million, $31.3\u00a0million and $21.0\u00a0million, respectively. In fiscal years 2020, 2019 and 2018, the Company recorded certain of these costs in the total amount of $23.1\u00a0million, $21.6\u00a0million and $13.9\u00a0million, respectively as reductions to net revenue. Costs recognized in net revenues include, but are not limited to, promotional discounts, sales incentives and certain other promotional activities. Costs recognized in advertising, promotional and selling expenses include point of sale materials, samples and media advertising expenditures in local markets. These costs are recorded as incurred, generally when invoices are received; however certain estimates are required at the period end. Estimates are based on historical and projected experience for each type of program or customer and have historically been in line with actual costs incurred.
\nIn connection with its preparation of financial statements and other financial reporting, management is required to make certain estimates and assumptions regarding the amount, timing and classification of expenditures resulting from these activities. Actual expenditures incurred could differ from management\u2019s estimates and assumptions.
\nExcise Taxes
\nThe Company is responsible for compliance with the Alcohol and Tobacco Tax and Trade Bureau of the U.S. Treasury Department (the \u201cTTB\u201d) regulations, including making timely and accurate excise tax payments. The Company is subject to periodic compliance audits by the TTB. Individual states also impose excise taxes on alcohol beverages in varying amounts. The Company calculates its excise tax expense based upon units shipped and on its understanding of the applicable excise tax laws.
\nThe Company benefited from a reduction in federal excise taxes of $11.9 million and $8.9\u00a0million in fiscal years 2020 and 2019, respectively, as a result of the Tax Cuts and Jobs Act of 2017.
\nCost of Goods Sold
\nThe following expenses are included in cost of goods sold: raw material costs, packaging material costs, costs and income related to deposit activity, purchasing and receiving costs, manufacturing labor and overhead, brewing and processing costs, inspection costs relating to quality control, inbound freight charges, depreciation expense related to manufacturing equipment and warehousing costs, which include rent, labor and overhead costs.
\nShipping Costs
\nCosts incurred for the shipping of products to customers are included in advertising, promotional and selling expenses in the accompanying consolidated statements of comprehensive income. The Company incurred shipping costs of $97.6\u00a0million, $69.1\u00a0million, and $61.8\u00a0million in fiscal years 2020, 2019 and 2018, respectively.
\nAdvertising and Sales Promotions
\nThe following expenses are included in advertising, promotional and selling expenses in the accompanying consolidated statements of comprehensive income: media advertising and production costs, sales and brand related expenses, sales and brand salary and benefit expenses, stock compensation, meals, travel and entertainment expenses, promotional activity expenses, shipping costs related to shipments of finished goods from manufacturing locations to distributor locations and point-of-sale items. Total advertising and sales promotional expenditures of $211.2\u00a0million, $177.2\u00a0million, and $145.1\u00a0million were included in advertising, promotional and selling expenses in the accompanying consolidated statements of comprehensive income for fiscal years 2020, 2019 and 2018, respectively.
\nThe Company conducts certain advertising and promotional activities in its Distributors\u2019 markets and the Distributors make contributions to the Company for such efforts. Reimbursements from Distributors for advertising and promotional activities are recorded as reductions to advertising, promotional and selling expenses.
\nGeneral and Administrative Expenses
\nThe following expenses are included in general and administrative expenses in the accompanying consolidated statements of comprehensive income: general and administrative salary and benefit expenses, stock compensation, insurance costs, consulting and professional service fees, rent and utility expenses, meals, travel and entertainment expenses for general and administrative employees, and other general and administrative overhead costs.
\nStock-Based Compensation
\nThe Company accounts for share-based awards in accordance with ASC Topic 718, Compensation \u2013 Stock Compensation (\u201cASC 718\u201d), which generally requires recognition of share-based compensation costs in financial statements based on fair value. Compensation cost is recognized over the period during which an employee is required to provide services in exchange for the award (the requisite service period). The amount of compensation cost recognized in the consolidated statements of comprehensive income is based on the awards ultimately expected to vest, and therefore, reduced for estimated forfeitures. Stock-based compensation was $15.3\u00a0million, $12.3\u00a0million and $10.0\u00a0million in fiscal years 2020, 2019 and 2018, respectively.
\nAs permitted by ASC 718, the Company elected to use a lattice model, such as the trinomial option-pricing model, to estimate the fair values of stock options. All option-pricing models require the input of subjective assumptions. These assumptions include the estimated volatility of the Company\u2019s common stock price over the expected term, the expected dividend rate, the estimated post-vesting forfeiture rate, the risk-free interest rate and expected exercise behavior. See Note N for further discussion of the application of the option-pricing models.
\nIn addition, an estimated pre-vesting forfeiture rate is applied in the recognition of the compensation charge. Periodically, the Company grants performance-based stock options. The Company only recognizes compensation expense with respect to these options if it is probable that the performance targets will be met. Consequently, at the end of each reporting period, the Company estimates whether it is probable that performance targets will be met. Changes in the subjective assumptions and estimates can materially affect the amount of stock-based compensation expense recognized in the consolidated statements of comprehensive income.
\nNet Income Per Share
\nBasic net income per share is calculated by dividing net income by the weighted-average common shares outstanding. Diluted net income per share is calculated by dividing net income by the weighted-average common shares and potentially dilutive securities outstanding during the period using the treasury stock method or the two-class method, whichever is more dilutive.
\nAccounting Pronouncements Recently Adopted
\nIn June 2016, the FASB issued ASU 2016-13, Financial Instruments \u2013 Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The guidance requires companies to measure credit losses utilizing a methodology that reflects expected credit losses and requires the consideration of a broader range of reasonable and supportable information to inform credit loss estimates. ASU 2016-13 is effective for fiscal years beginning after December\u00a015, 2019, including interim periods within those fiscal years. The Company adopted the standard in the first quarter of fiscal 2020 and there was no material impact.
\nIn January 2017, the FASB issued ASU No.\u00a02017-04, Intangibles\u2014Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. Prior to ASU No.\u00a02017-04, the goodwill impairment test is a two-step assessment, if indicators of impairment exist. The first step requires an entity to compare each reporting unit\u2019s carrying value and its fair value. If the reporting unit\u2019s carrying value exceeds the fair value, then the entity must perform the second step, which is to compare the implied fair value of goodwill to its carrying value, and record an impairment charge for any excess of carrying value of goodwill over its implied fair value. An entity also has the option to perform a qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. ASU 2017-04 simplifies the goodwill impairment test by eliminating the second step of the test. As such, an entity will perform its goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize a goodwill impairment charge for the amount by which the reporting unit\u2019s carrying amount exceeds its fair value. If fair value exceeds the carrying amount, no impairment should be recorded. ASU 2017-04 is effective prospectively for the year beginning December\u00a029, 2019. The Company adopted the standard in the third quarter of 2020 during the annual goodwill impairment assessment and there was no material impact.
\nAccounting Pronouncements Not Yet Effective
\nIn December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The standard includes multiple key provisions, including removal of certain exceptions to ASC 740, Income Taxes, and simplification in several other areas such as accounting for a franchise tax (or similar tax) that is partially based on income. ASU 2019-12 is effective for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years.\u00a0\u00a0The Company is currently assessing the impact of adopting this standard but does not expect the adoption of this guidance to have a material impact on its consolidated financial statements.\u00a0\u00a0
"}]},{"name":"rpt:f-407","factDimensions":{"xbrl:concept":"us-gaap:FiscalPeriod","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nFiscal Year
\nThe Company\u2019s fiscal year is a fifty-two or fifty-three-week period ending on the last Saturday in December. The 2020, 2019 and 2018 fiscal years all consisted of fifty-two weeks.
"}]},{"name":"rpt:f-408","factDimensions":{"xbrl:concept":"us-gaap:ConsolidationPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nPrinciples of Consolidation
\nThe accompanying consolidated financial statements include the accounts of the Company and its subsidiaries, all of which are wholly-owned. All intercompany transactions and balances have been eliminated in consolidation.
"}]},{"name":"rpt:f-409","factDimensions":{"xbrl:concept":"us-gaap:UseOfEstimates","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nUse of Estimates
\nThe preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
"}]},{"name":"rpt:f-410","factDimensions":{"xbrl:concept":"sam:CovidNinetyPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nCOVID-19
\nThe Company began seeing the impact of the COVID-19 pandemic on its business in early March 2020.\u00a0\u00a0The direct financial impact of the pandemic has primarily shown in significantly reduced keg demand from the on-premise channel and higher labor and safety-related costs at the Company\u2019s breweries. In fiscal year 2020, shipments of kegs decreased to 3% of total shipment volume from 11% of shipments in 2019.\u00a0\u00a0Also, in fiscal year 2020, the Company recorded COVID-19 related pre-tax reductions in net revenue and increases in other costs that total $16.0 million.\u00a0\u00a0In addition to these direct financial impacts, COVID-19 related safety measures resulted in a reduction of brewery productivity. This has shifted more volume to third-party breweries, which increased production costs and negatively impacted gross margins.\u00a0\u00a0The Company will continue to assess and manage this situation and will provide a further update in each quarterly earnings release, to the extent that the effects of the COVID-19 pandemic are then known more clearly.
"}]},{"name":"rpt:f-411","factDimensions":{"xbrl:concept":"sam:ShipmentDecreasedPercentage","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","sam:VirusTypeAxis":"sam:CovidNineteenPandemicMember"},"factValues":[{"value":"0.03","decimals":2}]},{"name":"rpt:f-412","factDimensions":{"xbrl:concept":"sam:ShipmentDecreasedPercentage","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","sam:VirusTypeAxis":"sam:CovidNineteenPandemicMember"},"factValues":[{"value":"0.11","decimals":2}]},{"name":"rpt:f-413","factDimensions":{"xbrl:concept":"us-gaap:OperatingIncomeLoss","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","sam:VirusTypeAxis":"sam:CovidNineteenPandemicMember"},"factValues":[{"value":"16000000.0","decimals":-5}]},{"name":"rpt:f-414","factDimensions":{"xbrl:concept":"us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nCash and Cash Equivalents
\nCash and cash equivalents at December\u00a026, 2020 and December\u00a028, 2019 included cash on-hand and money market instruments that are highly liquid investments. Cash and cash equivalents are carried at cost, which approximates fair value.
"}]},{"name":"rpt:f-415","factDimensions":{"xbrl:concept":"us-gaap:TradeAndOtherAccountsReceivablePolicy","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nAccounts Receivable and Allowance for Doubtful Accounts
\nThe Company\u2019s accounts receivable primarily consist of trade receivables. The Company records an allowance for doubtful accounts that is based on historical trends, customer knowledge, any known disputes, and the aging of the accounts receivable balances combined with management\u2019s estimate of future potential recoverability. Receivables are written off against the allowance after all attempts to collect a receivable have failed. The Company believes its allowance for doubtful accounts as of December\u00a026, 2020 and December\u00a028, 2019 are adequate, but actual write-offs could exceed the recorded allowance.
"}]},{"name":"rpt:f-416","factDimensions":{"xbrl:concept":"us-gaap:ConcentrationRiskCreditRisk","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nConcentrations of Credit Risk
\nFinancial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash equivalents and trade receivables. The Company places its cash equivalents with high credit quality financial institutions. As of December\u00a026, 2020, the Company\u2019s cash and cash equivalents were invested in investment-grade, highly liquid U.S. government agency corporate money market accounts.
\nThe Company sells primarily to a network of independent wholesalers in the United States and to a network of foreign wholesalers, importers or other agencies (collectively referred to as \u201cDistributors\u201d). In 2020, 2019 and 2018, sales to foreign Distributors were approximately 4% of total sales. Receivables arising from these sales are not collateralized; however, credit risk is minimized as a result of the large and diverse nature of the Company\u2019s customer base. There were no individual customer accounts receivable balances outstanding at December\u00a026, 2020 or December\u00a028, 2019 that were in excess of 10% of the gross accounts receivable balance on those dates. No individual customers represented more than 10% of the Company\u2019s revenues in fiscal years 2020, 2019, or 2018.
"}]},{"name":"rpt:f-417","factDimensions":{"xbrl:concept":"sam:InternationalSalesPercentageOfSales","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"0.04","decimals":2}]},{"name":"rpt:f-418","factDimensions":{"xbrl:concept":"sam:InternationalSalesPercentageOfSales","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"0.04","decimals":2}]},{"name":"rpt:f-419","factDimensions":{"xbrl:concept":"sam:InternationalSalesPercentageOfSales","xbrl:period":"2019-01-01T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"0.04","decimals":2}]},{"name":"rpt:f-420","factDimensions":{"xbrl:concept":"sam:NumberOfCustomersAccountedForMoreThanTenPercentOfAccountsReceivable","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"sam:customer"},"factValues":[{"value":"0"}]},{"name":"rpt:f-421","factDimensions":{"xbrl:concept":"sam:NumberOfCustomersAccountedForMoreThanTenPercentOfAccountsReceivable","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"sam:customer"},"factValues":[{"value":"0"}]},{"name":"rpt:f-422","factDimensions":{"xbrl:concept":"sam:NumberOfCustomersAccountedForMoreThanTenPercentOfRevenue","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"sam:customer"},"factValues":[{"value":"0"}]},{"name":"rpt:f-423","factDimensions":{"xbrl:concept":"sam:NumberOfCustomersAccountedForMoreThanTenPercentOfRevenue","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"sam:customer"},"factValues":[{"value":"0"}]},{"name":"rpt:f-424","factDimensions":{"xbrl:concept":"sam:NumberOfCustomersAccountedForMoreThanTenPercentOfRevenue","xbrl:period":"2017-12-31T00:00:00/2018-12-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"sam:customer"},"factValues":[{"value":"0"}]},{"name":"rpt:f-425","factDimensions":{"xbrl:concept":"us-gaap:FairValueOfFinancialInstrumentsPolicy","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nFinancial Instruments and Fair Value of Financial Instruments
\nThe Company\u2019s primary financial instruments at December\u00a026, 2020 and December\u00a028, 2019 consisted of cash equivalents, accounts receivable, and accounts payable. The Company determines the fair value of its financial assets and liabilities in accordance with Financial Accounting Standards Board (\u201cFASB\u201d) Accounting Standards Codification (\u201cASC\u201d) Topic 820, Fair Value Measurements and Disclosures (\u201cASC 820\u201d). The Company believes that the carrying amount of its cash equivalents, accounts receivable, and accounts payable approximates fair value due to the short-term nature of these assets and liabilities. The Company is not exposed to significant interest, currency or credit risks arising from these financial assets and liabilities.
"}]},{"name":"rpt:f-426","factDimensions":{"xbrl:concept":"us-gaap:InventoryPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nInventories and Provision for Excess or Expired Inventory
\nInventories consist of raw and packaging materials, work in process and finished goods. Raw materials, which principally consist of hops, malt, apple juice, other brewing materials and packaging, are stated at the lower of cost (first-in, first-out basis) or net realizable value. The Company\u2019s goal is to maintain on-hand a supply of approximately two years for essential hop varieties, in order to limit the risk of an unexpected reduction in supply. Inventories are generally classified as current assets. The Company classifies hops inventory in excess of two years of forecasted usage in other long-term assets. The cost elements of work in process and finished goods inventory consist of raw materials, direct labor and manufacturing overhead. Packaging design costs are expensed as incurred. The Company enters into multi-year purchase commitments in order to secure adequate supply of ingredients and packaging, to brew and package its products. Inventory on hand and under purchase commitments totaled approximately $285.0\u00a0million at December\u00a026, 2020.
\nThe provisions for excess or expired inventory are based on management\u2019s estimates of forecasted usage of inventories on hand and under contract. Forecasting usage involves significant judgments regarding future demand for the Company\u2019s various existing products and products under development as well as the potency and shelf-life of various ingredients. A significant change in the timing or level of demand for certain products as compared to forecasted amounts may result in recording additional provisions for excess or expired inventory in the future. Provisions for excess inventory are included in cost of goods sold and have historically been adequate to cover incurred inventory losses. Provision for excess or expired inventory included in cost of goods sold was $11.3\u00a0million, $8.1\u00a0million, and $4.2\u00a0million in fiscal years 2020, 2019, and 2018 respectively.
"}]},{"name":"rpt:f-427","factDimensions":{"xbrl:concept":"sam:InventoryOnHandAndInventoryUnderPurchaseCommitment","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"285000.0","decimals":-2}]},{"name":"rpt:f-428","factDimensions":{"xbrl:concept":"us-gaap:InventoryWriteDown","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"11300000","decimals":-5}]},{"name":"rpt:f-429","factDimensions":{"xbrl:concept":"us-gaap:InventoryWriteDown","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"8100000","decimals":-5}]},{"name":"rpt:f-430","factDimensions":{"xbrl:concept":"us-gaap:InventoryWriteDown","xbrl:period":"2017-12-31T00:00:00/2018-12-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"4200000","decimals":-5}]},{"name":"rpt:f-431","factDimensions":{"xbrl:concept":"us-gaap:PropertyPlantAndEquipmentPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nProperty, Plant and Equipment
\nProperty, plant, and equipment are stated at cost or fair value as of the date of acquisition. Expenditures for repairs and maintenance are expensed as incurred. Major renewals and betterments that extend the life of the property are capitalized. Depreciation is computed using the straight-line method based upon the estimated useful lives of the underlying assets as follows:
\n\u00a0
\n| \n | \n |
| \n Kegs | \n\n 5 years | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Computer software and equipment | \n\n 2 to 5 years | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Office equipment and furniture | \n\n 3 to 7 years | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Machinery and plant equipment | \n3 to 20 years, or the term of the production agreement, whichever is shorter | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Leasehold improvements | \n\n Lesser of the remaining term of the lease or estimated useful life of the asset | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Building and building improvements | \n\n 12 to 20 years, or the remaining useful life of the building, whichever is shorter | \n
\u00a0
\nThe carrying value of property, plant and equipment, net of accumulated depreciation, at December\u00a026, 2020 was $623.1\u00a0million. For purposes of determining whether there are any impairment losses, as further discussed below, management has historically examined the carrying value of the Company\u2019s identifiable long-lived assets, including their useful lives, semi-annually, or more frequently when indicators of impairment are present. Evaluations of whether indicators of impairment exist involve judgments regarding the current and future business environment and the length of time the Company intends to use the asset. If an impairment loss is identified based on the fair value of the asset, as compared to the carrying value of the asset, such loss would be charged to expense in the period the impairment is identified. Furthermore, if the review of the carrying values of the long-lived assets indicates impairment of such assets, the Company may determine that shorter estimated useful lives are more appropriate. In that event, the Company will be required to record additional depreciation in future periods, which will reduce earnings. Estimating the amount of impairment, if any, requires significant judgments including identification of potential impairments, market comparison to similar assets, estimated cash flows to be generated by the asset, discount rates, and the remaining useful life of the asset. Impairment of assets included in operating expenses was $4.4\u00a0million, $0.9\u00a0million, and $0.7\u00a0million in fiscal years 2020, 2019 and 2018, respectively.
\nFactors generally considered important which could trigger an impairment review on the carrying value of long-lived assets include the following: (1)\u00a0significant underperformance relative to historical or projected future operating results; (2)\u00a0significant changes in the manner of use of acquired assets or the strategy for the Company\u2019s overall business; (3)\u00a0underutilization of assets; and (4)\u00a0discontinuance of products by the Company or its customers. The Company believes that the carrying value of its long-lived assets as of December\u00a026, 2020 and December\u00a028, 2019 was realizable.
"}]},{"name":"rpt:f-432","factDimensions":{"xbrl:concept":"sam:ScheduleOfPropertyPlantAndEquipmentUsefulLifeTableTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\n\u00a0
\n| \n | \n |
| \n Kegs | \n\n 5 years | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Computer software and equipment | \n\n 2 to 5 years | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Office equipment and furniture | \n\n 3 to 7 years | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Machinery and plant equipment | \n3 to 20 years, or the term of the production agreement, whichever is shorter | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Leasehold improvements | \n\n Lesser of the remaining term of the lease or estimated useful life of the asset | \n
| \n \u00a0 | \n\n \u00a0 | \n
| \n Building and building improvements | \n\n 12 to 20 years, or the remaining useful life of the building, whichever is shorter | \n
Segment Reporting
\nThe Company consists of one operating segment that produces and sells alcohol beverages under the Company\u2019s Truly Hard Seltzer, Twisted Tea, Samuel Adams, , Angry Orchard, Dogfish Head, Angel City, Coney Island, and Concrete Beach, brands. All brands are predominantly beverages that are manufactured using similar production processes, have comparable alcohol content, generally fall under the same regulatory environment, and are sold to the same types of customers in similar size quantities at similar price points and through the same channels of distribution.
"}]},{"name":"rpt:f-450","factDimensions":{"xbrl:concept":"us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nGoodwill and Intangible Assets
\nThe Company does not amortize goodwill and tradename intangible assets but evaluates the recoverability by comparing the carrying value and the fair value annually at the end of the fiscal month of August, or more frequently when indicators of impairment are present. The Company has concluded that its goodwill and intangible assets were not impaired as of December\u00a026, 2020 and December\u00a028, 2019. Customer relationship intangible assets are amortized over the useful life of fifteen years. As of December\u00a026, 2020, and December\u00a028, 2019, goodwill amounted to $112.5\u00a0million. As of December\u00a026, 2020, and December\u00a028, 2019, intangible assets amounted to $103.9 million and $104.3\u00a0million, respectively.
"}]},{"name":"rpt:f-451","factDimensions":{"xbrl:concept":"us-gaap:Goodwill","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementBusinessSegmentsAxis":"sam:SegmentOneMember"},"factValues":[{"value":"112500000","decimals":-5}]},{"name":"rpt:f-452","factDimensions":{"xbrl:concept":"us-gaap:Goodwill","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:StatementBusinessSegmentsAxis":"sam:SegmentOneMember"},"factValues":[{"value":"112500000","decimals":-5}]},{"name":"rpt:f-453","factDimensions":{"xbrl:concept":"us-gaap:IntangibleAssetsNetExcludingGoodwill","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"103900000","decimals":-5}]},{"name":"rpt:f-454","factDimensions":{"xbrl:concept":"us-gaap:IntangibleAssetsNetExcludingGoodwill","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"104300000","decimals":-5}]},{"name":"rpt:f-455","factDimensions":{"xbrl:concept":"sam:CustomerTransactionsPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nRefundable Deposits on Kegs and Pallets
\nThe Company distributes its packaged hard seltzer, beer and hard cider primarily in cans and glass bottles and its draft beer in kegs and such cans, bottles and kegs are shipped on pallets to Distributors. Most kegs and pallets are owned by the Company. Kegs are reflected in the Company\u2019s balance sheets at cost and are depreciated over the estimated useful life of the keg, while pallets are expensed upon purchase. Upon shipment of beer to Distributors, the Company collects a refundable deposit on the kegs and pallets, which is included in current liabilities in the Company\u2019s balance sheets. Upon return of the kegs and pallets to the Company, the deposit is refunded to the Distributor.
\nThe Company has experienced some loss of kegs and pallets and anticipates that some loss will occur in future periods due to the significant volume of kegs and pallets handled by each Distributor and retailer, the homogeneous nature of kegs and pallets owned by most brewers, and the relatively small deposit collected for each keg when compared with its market value. The Company believes that this is an industry-wide issue and that the Company\u2019s loss experience is not atypical. The Company believes that the loss of kegs and pallets, after considering the forfeiture of related deposits, has not been material to the financial statements. The Company uses internal records, records maintained by Distributors, records maintained by other third-party vendors and historical information to estimate the physical count of kegs and pallets held by Distributors. These estimates affect the amount recorded as property, plant and equipment and current liabilities as of the date of the financial statements. The actual liability for refundable deposits could differ from these estimates. For the year ended December\u00a026, 2020, the Company decreased its liability for refundable deposits, gross property, plant and equipment and related accumulated depreciation by $0.4\u00a0million, $0.8\u00a0million and $0.8\u00a0million, respectively. For the year ended December\u00a028, 2019, the Company decreased its liability for refundable deposits, gross property, plant and equipment and related accumulated depreciation by $0.8\u00a0million, $1.3\u00a0million and $1.3\u00a0million, respectively. As of December\u00a026, 2020, and December\u00a028, 2019, the Company\u2019s balance sheet includes $15.5\u00a0million and $19.5\u00a0million, respectively, in refundable deposits on kegs and pallets and $0.3\u00a0million and $0.5\u00a0million, respectively, in kegs, net of accumulated depreciation.
"}]},{"name":"rpt:f-456","factDimensions":{"xbrl:concept":"us-gaap:IncreaseDecreaseInContractWithCustomerLiability","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"-400000","decimals":-5}]},{"name":"rpt:f-457","factDimensions":{"xbrl:concept":"us-gaap:PropertyPlantAndEquipmentGrossPeriodIncreaseDecrease","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"-800000","decimals":-5}]},{"name":"rpt:f-458","factDimensions":{"xbrl:concept":"us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentPeriodIncreaseDecrease","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"-800000","decimals":-5}]},{"name":"rpt:f-459","factDimensions":{"xbrl:concept":"us-gaap:IncreaseDecreaseInContractWithCustomerLiability","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"-800000","decimals":-5}]},{"name":"rpt:f-460","factDimensions":{"xbrl:concept":"us-gaap:PropertyPlantAndEquipmentGrossPeriodIncreaseDecrease","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"-1300000","decimals":-5}]},{"name":"rpt:f-461","factDimensions":{"xbrl:concept":"us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipmentPeriodIncreaseDecrease","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"-1300000","decimals":-5}]},{"name":"rpt:f-462","factDimensions":{"xbrl:concept":"us-gaap:ContractWithCustomerLiabilityCurrent","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"15500000","decimals":-5}]},{"name":"rpt:f-463","factDimensions":{"xbrl:concept":"us-gaap:ContractWithCustomerLiabilityCurrent","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"19500000","decimals":-5}]},{"name":"rpt:f-464","factDimensions":{"xbrl:concept":"us-gaap:PropertyPlantAndEquipmentNetExcludingCapitalLeasedAssets","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:PropertyPlantAndEquipmentByTypeAxis":"sam:KegsMember"},"factValues":[{"value":"300000","decimals":-5}]},{"name":"rpt:f-465","factDimensions":{"xbrl:concept":"us-gaap:PropertyPlantAndEquipmentNetExcludingCapitalLeasedAssets","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:PropertyPlantAndEquipmentByTypeAxis":"sam:KegsMember"},"factValues":[{"value":"500000","decimals":-5}]},{"name":"rpt:f-466","factDimensions":{"xbrl:concept":"us-gaap:IncomeTaxPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nIncome Taxes
\nIncome tax expense was $52.3\u00a0million, $34.3\u00a0million, and $23.6\u00a0million in fiscal years 2020, 2019, and 2018, respectively. The Company provides for deferred taxes using an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Company\u2019s consolidated financial statements or tax returns. This results in differences between the book and tax basis of the Company\u2019s assets, liabilities and carry-forwards, such as tax credits. In estimating future tax consequences, all expected future events, other than enactment of changes in the tax laws or rates, are generally considered. Valuation allowances are provided when recovery of deferred tax assets does not meet the more likely than not standards as defined in ASC Topic 740, Income Taxes.
\nThe calculation of the Company\u2019s tax liabilities involves dealing with uncertainties in the application of complex tax regulations in several different state tax jurisdictions. The Company is periodically reviewed by tax authorities regarding the amount of taxes due. These reviews include inquiries regarding the timing and amount of deductions and the allocation of income among various tax jurisdictions. The Company records estimated reserves for exposures associated with positions that it takes on its income tax returns that do not meet the more likely than not standards as defined in ASC Topic 740, Income Taxes. Historically, the valuation allowances and reserves for uncertain tax positions have been adequate to cover the related tax exposures.
"}]},{"name":"rpt:f-467","factDimensions":{"xbrl:concept":"us-gaap:IncomeTaxExpenseBenefit","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"52300000","decimals":-5}]},{"name":"rpt:f-468","factDimensions":{"xbrl:concept":"us-gaap:IncomeTaxExpenseBenefit","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"34300000","decimals":-5}]},{"name":"rpt:f-469","factDimensions":{"xbrl:concept":"us-gaap:IncomeTaxExpenseBenefit","xbrl:period":"2017-12-31T00:00:00/2018-12-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"23600000","decimals":-5}]},{"name":"rpt:f-470","factDimensions":{"xbrl:concept":"us-gaap:RevenueRecognitionPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nRevenue Recognition and Classification of Customer Programs and Incentives
\nDuring fiscal years 2020, 2019 and 2018 approximately 95% of the Company\u2019s revenue was from shipments of its products to domestic Distributors and 4% from shipments to international Distributors, primarily located in Canada. Less than 1% of the Company\u2019s revenue is from retail beer, cider, food and merchandise sales at the Company\u2019s retail locations.
\nThe Company recognizes revenue when obligations under the terms of a contract with its customer are satisfied; generally, this occurs with the transfer of control of its products. Revenue is measured as the amount of consideration expected to be received in exchange for transferring products. If the conditions for revenue recognition are not met, the Company defers the revenue until all conditions are met. As of December\u00a026, 2020, and December\u00a028, 2019, the Company had deferred revenue of $13.5\u00a0million and $7.0\u00a0million, respectively, related to product shipped prior to these dates. These amounts are included in accrued expenses and other current liabilities in the accompanying consolidated balance sheets.
\nThe Company is committed to maintaining the freshness of its products in the market. In certain circumstances and with the Company\u2019s approval, the Company accepts and destroys stale beer that is returned by Distributors. The Company generally credits approximately fifty percent of the distributor\u2019s cost of beer that has passed its freshness expiration date when it is
\nreturned to the Company or destroyed. The Company reduces revenue and establishes an accrual based upon both historical returns, which is applied to an estimated lag time for receipt of product, and knowledge of specific return transactions. Estimating this reserve involves significant judgments and estimates, including comparability of historical return trends to future trends, lag time from date of sale to date of return, and product mix of returns. Stale beer expense is reflected in the accompanying financial statements as a reduction of revenue. Historically, the cost of actual stale beer returns has been in line with established reserves; however, the cost could differ materially from the reserves which would impact revenue. As of December\u00a026, 2020, and December\u00a028, 2019, the stale beer reserve was $3.1\u00a0\u00a0million and $1.8\u00a0million, respectively. These amounts are included in accrued expenses and other current liabilities in the accompanying consolidated balance sheets. Provision for stale beer recorded as reductions to revenue totaled $8.4\u00a0\u00a0million, $4.4\u00a0\u00a0million, and $2.7\u00a0\u00a0million in fiscal years 2020, 2019, and 2018 respectively.
\nCustomer programs and incentives are a common practice in the alcohol beverage industry. Amounts paid in connection with customer programs and incentives are recorded as reductions to net revenue or as advertising, promotional and selling expenses, based on the nature of the expenditure. Customer incentives and other payments made to Distributors are primarily based upon the performance of certain marketing and advertising activities. Depending on applicable state laws and regulations, these activities promoting the Company\u2019s products may include, but are not limited to, point-of-sale and merchandise placement, samples, product displays, promotional programs at retail locations and meals, travel and entertainment. Amounts paid to customers in connection with these programs that were recorded as reductions to net revenue or as advertising, promotional and selling expenses totaled $85.0\u00a0million, $75.2\u00a0million and $55.5\u00a0million in fiscal years 2020, 2019 and 2018, respectively. Estimates are based on historical and projected experience for each type of program or customer and have historically been in line with actual costs incurred.
\nCustomer promotional discount programs are entered into with Distributors for certain periods of time. Amounts paid to Distributors in connection with these programs in fiscal years 2020, 2019 and 2018 were $59.3\u00a0million, $43.9\u00a0million and $34.5\u00a0million, respectively. The reimbursements for discounts to Distributors are recorded as reductions to net revenue. The agreed-upon discount rates are applied to certain Distributors\u2019 sales to retailers, based on volume metrics, in order to determine the total discounted amount. The computation of the discount allowance requires that management make certain estimates and assumptions that affect the timing and amounts of revenue and liabilities recorded. Actual promotional discounts owed and paid have historically been in line with allowances recorded by the Company; however, the amounts could differ from the estimated allowances.
\nCustomer incentives and other payments are made primarily to Distributors based upon the performance of certain marketing and advertising activities. Depending on applicable state laws and regulations, these activities promoting the Company\u2019s products may include, but are not limited to point-of-sale and merchandise placement, samples, product displays, promotional programs at retail locations and meals, travel and entertainment. Amounts paid to customers in connection with these programs in fiscal years 2020, 2019 and 2018 were $25.7\u00a0million, $31.3\u00a0million and $21.0\u00a0million, respectively. In fiscal years 2020, 2019 and 2018, the Company recorded certain of these costs in the total amount of $23.1\u00a0million, $21.6\u00a0million and $13.9\u00a0million, respectively as reductions to net revenue. Costs recognized in net revenues include, but are not limited to, promotional discounts, sales incentives and certain other promotional activities. Costs recognized in advertising, promotional and selling expenses include point of sale materials, samples and media advertising expenditures in local markets. These costs are recorded as incurred, generally when invoices are received; however certain estimates are required at the period end. Estimates are based on historical and projected experience for each type of program or customer and have historically been in line with actual costs incurred.
\nIn connection with its preparation of financial statements and other financial reporting, management is required to make certain estimates and assumptions regarding the amount, timing and classification of expenditures resulting from these activities. Actual expenditures incurred could differ from management\u2019s estimates and assumptions.
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Taxes
\nThe Company is responsible for compliance with the Alcohol and Tobacco Tax and Trade Bureau of the U.S. Treasury Department (the \u201cTTB\u201d) regulations, including making timely and accurate excise tax payments. The Company is subject to periodic compliance audits by the TTB. Individual states also impose excise taxes on alcohol beverages in varying amounts. The Company calculates its excise tax expense based upon units shipped and on its understanding of the applicable excise tax laws.
\nThe Company benefited from a reduction in federal excise taxes of $11.9 million and $8.9\u00a0million in fiscal years 2020 and 2019, respectively, as a result of the Tax Cuts and Jobs Act of 2017.
"}]},{"name":"rpt:f-500","factDimensions":{"xbrl:concept":"us-gaap:TaxCutsAndJobsActOf2017IncomeTaxExpenseBenefit","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"11900000","decimals":-5}]},{"name":"rpt:f-501","factDimensions":{"xbrl:concept":"us-gaap:TaxCutsAndJobsActOf2017IncomeTaxExpenseBenefit","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"8900000","decimals":-5}]},{"name":"rpt:f-502","factDimensions":{"xbrl:concept":"us-gaap:CostOfSalesPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nCost of Goods Sold
\nThe following expenses are included in cost of goods sold: raw material costs, packaging material costs, costs and income related to deposit activity, purchasing and receiving costs, manufacturing labor and overhead, brewing and processing costs, inspection costs relating to quality control, inbound freight charges, depreciation expense related to manufacturing equipment and warehousing costs, which include rent, labor and overhead costs.
"}]},{"name":"rpt:f-503","factDimensions":{"xbrl:concept":"sam:ShippingsAndHandlingCostPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nShipping Costs
\nCosts incurred for the shipping of products to customers are included in advertising, promotional and selling expenses in the accompanying consolidated statements of comprehensive income. The Company incurred shipping costs of $97.6\u00a0million, $69.1\u00a0million, and $61.8\u00a0million in fiscal years 2020, 2019 and 2018, respectively.
"}]},{"name":"rpt:f-504","factDimensions":{"xbrl:concept":"us-gaap:SellingExpense","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"97600000","decimals":-5}]},{"name":"rpt:f-505","factDimensions":{"xbrl:concept":"us-gaap:SellingExpense","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"69100000","decimals":-5}]},{"name":"rpt:f-506","factDimensions":{"xbrl:concept":"us-gaap:SellingExpense","xbrl:period":"2017-12-31T00:00:00/2018-12-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"61800000","decimals":-5}]},{"name":"rpt:f-507","factDimensions":{"xbrl:concept":"us-gaap:AdvertisingCostsPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nAdvertising and Sales Promotions
\nThe following expenses are included in advertising, promotional and selling expenses in the accompanying consolidated statements of comprehensive income: media advertising and production costs, sales and brand related expenses, sales and brand salary and benefit expenses, stock compensation, meals, travel and entertainment expenses, promotional activity expenses, shipping costs related to shipments of finished goods from manufacturing locations to distributor locations and point-of-sale items. Total advertising and sales promotional expenditures of $211.2\u00a0million, $177.2\u00a0million, and $145.1\u00a0million were included in advertising, promotional and selling expenses in the accompanying consolidated statements of comprehensive income for fiscal years 2020, 2019 and 2018, respectively.
\nThe Company conducts certain advertising and promotional activities in its Distributors\u2019 markets and the Distributors make contributions to the Company for such efforts. Reimbursements from Distributors for advertising and promotional activities are recorded as reductions to advertising, promotional and selling expenses.
"}]},{"name":"rpt:f-508","factDimensions":{"xbrl:concept":"us-gaap:MarketingAndAdvertisingExpense","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"211200000","decimals":-5}]},{"name":"rpt:f-509","factDimensions":{"xbrl:concept":"us-gaap:MarketingAndAdvertisingExpense","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"177200000","decimals":-5}]},{"name":"rpt:f-510","factDimensions":{"xbrl:concept":"us-gaap:MarketingAndAdvertisingExpense","xbrl:period":"2017-12-31T00:00:00/2018-12-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"145100000","decimals":-5}]},{"name":"rpt:f-511","factDimensions":{"xbrl:concept":"us-gaap:SellingGeneralAndAdministrativeExpensesPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nGeneral and Administrative Expenses
\nThe following expenses are included in general and administrative expenses in the accompanying consolidated statements of comprehensive income: general and administrative salary and benefit expenses, stock compensation, insurance costs, consulting and professional service fees, rent and utility expenses, meals, travel and entertainment expenses for general and administrative employees, and other general and administrative overhead costs.
"}]},{"name":"rpt:f-512","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationOptionAndIncentivePlansPolicy","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nStock-Based Compensation
\nThe Company accounts for share-based awards in accordance with ASC Topic 718, Compensation \u2013 Stock Compensation (\u201cASC 718\u201d), which generally requires recognition of share-based compensation costs in financial statements based on fair value. Compensation cost is recognized over the period during which an employee is required to provide services in exchange for the award (the requisite service period). The amount of compensation cost recognized in the consolidated statements of comprehensive income is based on the awards ultimately expected to vest, and therefore, reduced for estimated forfeitures. Stock-based compensation was $15.3\u00a0million, $12.3\u00a0million and $10.0\u00a0million in fiscal years 2020, 2019 and 2018, respectively.
\nAs permitted by ASC 718, the Company elected to use a lattice model, such as the trinomial option-pricing model, to estimate the fair values of stock options. All option-pricing models require the input of subjective assumptions. These assumptions include the estimated volatility of the Company\u2019s common stock price over the expected term, the expected dividend rate, the estimated post-vesting forfeiture rate, the risk-free interest rate and expected exercise behavior. See Note N for further discussion of the application of the option-pricing models.
\nIn addition, an estimated pre-vesting forfeiture rate is applied in the recognition of the compensation charge. Periodically, the Company grants performance-based stock options. The Company only recognizes compensation expense with respect to these options if it is probable that the performance targets will be met. Consequently, at the end of each reporting period, the Company estimates whether it is probable that performance targets will be met. Changes in the subjective assumptions and estimates can materially affect the amount of stock-based compensation expense recognized in the consolidated statements of comprehensive income.
"}]},{"name":"rpt:f-513","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"15300000","decimals":-5}]},{"name":"rpt:f-514","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"12300000","decimals":-5}]},{"name":"rpt:f-515","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2017-12-31T00:00:00/2018-12-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"10000000.0","decimals":-5}]},{"name":"rpt:f-516","factDimensions":{"xbrl:concept":"us-gaap:EarningsPerSharePolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nNet Income Per Share
\nBasic net income per share is calculated by dividing net income by the weighted-average common shares outstanding. Diluted net income per share is calculated by dividing net income by the weighted-average common shares and potentially dilutive securities outstanding during the period using the treasury stock method or the two-class method, whichever is more dilutive.
"}]},{"name":"rpt:f-517","factDimensions":{"xbrl:concept":"us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nAccounting Pronouncements Recently Adopted
\nIn June 2016, the FASB issued ASU 2016-13, Financial Instruments \u2013 Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The guidance requires companies to measure credit losses utilizing a methodology that reflects expected credit losses and requires the consideration of a broader range of reasonable and supportable information to inform credit loss estimates. ASU 2016-13 is effective for fiscal years beginning after December\u00a015, 2019, including interim periods within those fiscal years. The Company adopted the standard in the first quarter of fiscal 2020 and there was no material impact.
\nIn January 2017, the FASB issued ASU No.\u00a02017-04, Intangibles\u2014Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. Prior to ASU No.\u00a02017-04, the goodwill impairment test is a two-step assessment, if indicators of impairment exist. The first step requires an entity to compare each reporting unit\u2019s carrying value and its fair value. If the reporting unit\u2019s carrying value exceeds the fair value, then the entity must perform the second step, which is to compare the implied fair value of goodwill to its carrying value, and record an impairment charge for any excess of carrying value of goodwill over its implied fair value. An entity also has the option to perform a qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. ASU 2017-04 simplifies the goodwill impairment test by eliminating the second step of the test. As such, an entity will perform its goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize a goodwill impairment charge for the amount by which the reporting unit\u2019s carrying amount exceeds its fair value. If fair value exceeds the carrying amount, no impairment should be recorded. ASU 2017-04 is effective prospectively for the year beginning December\u00a029, 2019. The Company adopted the standard in the third quarter of 2020 during the annual goodwill impairment assessment and there was no material impact.
"}]},{"name":"rpt:f-518","factDimensions":{"xbrl:concept":"sam:GoodwillImpairmentOnFairValueExceedsCarryingValue","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:AdjustmentsForNewAccountingPronouncementsAxis":"us-gaap:AccountingStandardsUpdate201704Member"},"factValues":[{"value":"0"}]},{"name":"rpt:f-519","factDimensions":{"xbrl:concept":"sam:NewAccountingPronouncementsNotYetAdoptedPolicyTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nAccounting Pronouncements Not Yet Effective
\nIn December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes. The standard includes multiple key provisions, including removal of certain exceptions to ASC 740, Income Taxes, and simplification in several other areas such as accounting for a franchise tax (or similar tax) that is partially based on income. ASU 2019-12 is effective for fiscal years beginning after December 15, 2020, including interim periods within those fiscal years.\u00a0\u00a0The Company is currently assessing the impact of adopting this standard but does not expect the adoption of this guidance to have a material impact on its consolidated financial statements.\u00a0\u00a0
"}]},{"name":"rpt:f-520","factDimensions":{"xbrl:concept":"us-gaap:BusinessCombinationDisclosureTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\n| \n C. | \n\n Dogfish Head Brewery Transaction |
On May\u00a08, 2019, the Company entered into definitive agreements to acquire Dogfish Head Brewery (\u201cDogfish Head\u201d) and various related operations (the \u201cTransaction\u201d), through the acquisition of all of the equity interests held by certain private entities in Off-Centered Way LLC, the parent holding company of the Dogfish Head operations. In accordance with these agreements, the Company made a payment of $158.4\u00a0million, which was placed in escrow pending the satisfaction of certain closing conditions. The Transaction closed on July\u00a03, 2019, for total consideration of $336.0\u00a0million consisting of $173.0\u00a0million in cash and 429,291 shares of restricted Class\u00a0A Common Stock that had an aggregate market value as of July\u00a03, 2019 of $163.0\u00a0million, after taking into account a post-closing cash related adjustment. As required under the definitive agreements, 127,146 of the 429,291 shares of restricted Class\u00a0A Stock have been placed in escrow and will be released no later than July\u00a03, 2029.\u00a0These shares had a market value on July\u00a03, 2019 of $48.3\u00a0million. The timing of the release of these escrowed shares is primarily related to the continued employment with the Company of Samuel A. Calagione III, one of the two Dogfish Head founders.
\n\u00a0The Company\u2019s allocation of consideration exchanged to the net tangible and intangible assets acquired and liabilities assumed in the Transaction is based on estimated fair values as of July 3, 2019, and was finalized on July 3, 2020. The following table summarizes the acquisition date fair value of the tangible assets, intangible assets, liabilities assumed, and related goodwill acquired from Dogfish Head, as well as the allocation of purchase price paid:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Total \n(In Thousands) | \n\n \u00a0 | \n|
| \n Cash and cash equivalents | \n\n \u00a0 | \n\n $ | \n\n 7,476 | \n\n \u00a0 | \n
| \n Accounts receivable | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,081 | \n\n \u00a0 | \n
| \n Inventories | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,286 | \n\n \u00a0 | \n
| \n Prepaid expenses and other current assets | \n\n \u00a0 | \n\n \u00a0 | \n\n 847 | \n\n \u00a0 | \n
| \n Property, plant and equipment | \n\n \u00a0 | \n\n \u00a0 | \n\n 106,964 | \n\n \u00a0 | \n
| \n Goodwill | \n\n \u00a0 | \n\n \u00a0 | \n\n 108,846 | \n\n \u00a0 | \n
| \n Brand | \n\n \u00a0 | \n\n \u00a0 | \n\n 98,500 | \n\n \u00a0 | \n
| \n Other intangible assets | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,800 | \n\n \u00a0 | \n
| \n Other assets | \n\n \u00a0 | \n\n \u00a0 | \n\n 378 | \n\n \u00a0 | \n
| \n Total assets acquired | \n\n \u00a0 | \n\n \u00a0 | \n\n 344,178 | \n\n \u00a0 | \n
| \n Accounts payable | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,861 | \n\n \u00a0 | \n
| \n Accrued expenses and other current liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,085 | \n\n \u00a0 | \n
| \n Deferred income taxes | \n\n \u00a0 | \n\n \u00a0 | \n\n 18,437 | \n\n \u00a0 | \n
| \n Other liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 59 | \n\n \u00a0 | \n
| \n Total liabilities assumed | \n\n \u00a0 | \n\n \u00a0 | \n\n 26,442 | \n\n \u00a0 | \n
| \n Net assets acquired | \n\n \u00a0 | \n\n $ | \n\n 317,736 | \n\n \u00a0 | \n
| \n Cash consideration | \n\n \u00a0 | \n\n $ | \n\n 172,993 | \n\n \u00a0 | \n
| \n Nominal value of equity issued | \n\n \u00a0 | \n\n \u00a0 | \n\n 162,999 | \n\n \u00a0 | \n
| \n Fair Value reduction due to liquidity | \n\n \u00a0 | \n\n \u00a0 | \n\n (18,256 | \n\n ) | \n
| \n Estimated total purchase price | \n\n \u00a0 | \n\n $ | \n\n 317,736 | \n\n \u00a0 | \n
\u00a0
\nThe Company accounted for the acquisition in accordance with the accounting standards codification guidance for business combinations, whereby the total purchase price was allocated to the acquired net tangible and intangible assets of Dogfish Head based on their fair values as of the Transaction closing date.
\nThe fair value of the Dogfish Head brand trade name is estimated at approximately $98.5\u00a0million and the fair value of customer relationships is estimated at $3.8\u00a0million. The Company estimated the Dogfish Head brand trade name will have an indefinite life and customer relationships will have an estimated useful life of 15 years. The customer relationship intangible asset will be amortized on a straight-line basis over the 15 year estimated useful life. The fair value of the deferred income tax liability assumed is $18.4\u00a0million, representing the expected future tax consequences of temporary differences between the fair values of the assets acquired and liabilities assumed and their tax basis. The Company used a preliminary consolidated tax rate to determine the net deferred tax liabilities. The Company will record measurement period adjustments as the Company applies the appropriate tax rate for each legal entity within Dogfish Head. The expectation is that the Dogfish Head deferred income taxes will be subject to the Company\u2019s consolidated rate. The excess of the purchase price paid over the estimated fair values of the assets and liabilities assumed has been recorded as goodwill in the amount of $108.8\u00a0million. Goodwill associated with the acquisition is primarily attributable to the future growth opportunities associated with the Transaction, expected synergies and value of the workforce. The Company believes the majority of the goodwill is deductible for tax purposes.
\nThe fair value of the brand trade name was determined utilizing the relief from royalty method which is a form of the income approach. Under this method, a royalty rate based on observed market royalties is applied to projected revenue supporting the trade name and discounted to present value using an appropriate discount rate. The fair value of the property, plant and equipment was determined utilizing the cost and market valuation approaches.
\nThe results of operations from Dogfish Head have been included in the Company\u2019s consolidated statements of comprehensive income since the July\u00a03, 2019 Transaction closing date.
\nConsistent with prior periods and considering post-merger reporting structures, the Company will continue to report as one operating segment. The combined Company\u2019s brands are predominantly beverages that are manufactured using similar
\nproduction processes, have comparable alcohol content, generally fall under the same regulatory environment, and are sold to the same types of customers in similar size quantities at similar price points and through the same channels of distribution.
\nThe following unaudited pro forma information has been prepared, as if the Transaction and the related debt financing had occurred as of December\u00a031, 2017, the first day of the Company\u2019s 2018 fiscal year. The pro forma amounts reflect the combined historical operational results for Boston Beer and Dogfish Head, after giving effect to adjustments related to the impact of purchase accounting, transaction costs and financing. The unaudited pro forma financial information is not indicative of the operational results that would have been obtained had the Transaction occurred as of that date, nor is it necessarily indicative of the Company\u2019s future operational results. The following adjustments have been made:
\n| \n \u00a0 | \n\n (i) | \n\n Depreciation and amortization expenses were updated to reflect the fair value adjustments to Dogfish Head property, plant and equipment and intangible assets beginning December\u00a031, 2017. |
| \n \u00a0 | \n\n (ii) | \n\n Transaction costs incurred in the fifty-two weeks ended December\u00a028, 2019 have been re-assigned to the first period of the comparative fiscal year. |
| \n \u00a0 | \n\n (iii) | \n\n Interest expense has been included at a rate of approximately 3% which is consistent with the borrowing rate on the Company\u2019s current line of credit. |
| \n \u00a0 | \n\n (iv) | \n\n The tax effects of the pro forma adjustments at an estimated statutory rate of 25.6%. |
| \n \u00a0 | \n\n (v) | \n\n Earnings per share amounts are calculated using the Company\u2019s historical weighted average shares outstanding plus the 429,291 shares issued in the merger. |
\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Fifty-two weeks ended | \n\n \u00a0 | \n|
| \n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n|
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n||
| \n Net revenue | \n\n \u00a0 | \n\n $ | \n\n 1,304,239 | \n\n \u00a0 | \n
| \n Net income | \n\n \u00a0 | \n\n $ | \n\n 116,868 | \n\n \u00a0 | \n
| \n Basic earnings per share | \n\n \u00a0 | \n\n $ | \n\n 9.83 | \n\n \u00a0 | \n
| \n Diluted earnings per share | \n\n \u00a0 | \n\n $ | \n\n 9.73 | \n\n \u00a0 | \n
\u00a0
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| \n Cash and cash equivalents | \n\n \u00a0 | \n\n $ | \n\n 7,476 | \n\n \u00a0 | \n
| \n Accounts receivable | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,081 | \n\n \u00a0 | \n
| \n Inventories | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,286 | \n\n \u00a0 | \n
| \n Prepaid expenses and other current assets | \n\n \u00a0 | \n\n \u00a0 | \n\n 847 | \n\n \u00a0 | \n
| \n Property, plant and equipment | \n\n \u00a0 | \n\n \u00a0 | \n\n 106,964 | \n\n \u00a0 | \n
| \n Goodwill | \n\n \u00a0 | \n\n \u00a0 | \n\n 108,846 | \n\n \u00a0 | \n
| \n Brand | \n\n \u00a0 | \n\n \u00a0 | \n\n 98,500 | \n\n \u00a0 | \n
| \n Other intangible assets | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,800 | \n\n \u00a0 | \n
| \n Other assets | \n\n \u00a0 | \n\n \u00a0 | \n\n 378 | \n\n \u00a0 | \n
| \n Total assets acquired | \n\n \u00a0 | \n\n \u00a0 | \n\n 344,178 | \n\n \u00a0 | \n
| \n Accounts payable | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,861 | \n\n \u00a0 | \n
| \n Accrued expenses and other current liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,085 | \n\n \u00a0 | \n
| \n Deferred income taxes | \n\n \u00a0 | \n\n \u00a0 | \n\n 18,437 | \n\n \u00a0 | \n
| \n Other liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 59 | \n\n \u00a0 | \n
| \n Total liabilities assumed | \n\n \u00a0 | \n\n \u00a0 | \n\n 26,442 | \n\n \u00a0 | \n
| \n Net assets acquired | \n\n \u00a0 | \n\n $ | \n\n 317,736 | \n\n \u00a0 | \n
| \n Cash consideration | \n\n \u00a0 | \n\n $ | \n\n 172,993 | \n\n \u00a0 | \n
| \n Nominal value of equity issued | \n\n \u00a0 | \n\n \u00a0 | \n\n 162,999 | \n\n \u00a0 | \n
| \n Fair Value reduction due to liquidity | \n\n \u00a0 | \n\n \u00a0 | \n\n (18,256 | \n\n ) | \n
| \n Estimated total purchase price | \n\n \u00a0 | \n\n $ | \n\n 317,736 | \n\n \u00a0 | \n
\u00a0
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:concept":"us-gaap:EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:BusinessAcquisitionAxis":"sam:DogfishHeadBreweryMember","us-gaap:NonrecurringAdjustmentAxis":"sam:IncomeTaxRateAdjustmentMember"},"factValues":[{"value":"0.256","decimals":3}]},{"name":"rpt:f-557","factDimensions":{"xbrl:concept":"us-gaap:BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:BusinessAcquisitionAxis":"sam:DogfishHeadBreweryMember","us-gaap:StatementClassOfStockAxis":"sam:RestrictedCommonClassAMember"},"factValues":[{"value":"429291"}]},{"name":"rpt:f-558","factDimensions":{"xbrl:concept":"us-gaap:BusinessAcquisitionProFormaInformationTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Fifty-two weeks ended | \n\n \u00a0 | \n|
| \n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n|
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n||
| \n Net revenue | \n\n \u00a0 | \n\n $ | \n\n 1,304,239 | \n\n \u00a0 | \n
| \n Net income | \n\n \u00a0 | \n\n $ | \n\n 116,868 | \n\n \u00a0 | \n
| \n Basic earnings per share | \n\n \u00a0 | \n\n $ | \n\n 9.83 | \n\n \u00a0 | \n
| \n Diluted earnings per share | \n\n \u00a0 | \n\n $ | \n\n 9.73 | \n\n \u00a0 | \n
\u00a0
"}]},{"name":"rpt:f-559","factDimensions":{"xbrl:concept":"us-gaap:BusinessAcquisitionsProFormaRevenue","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:LongtermDebtTypeAxis":"us-gaap:LineOfCreditMember"},"factValues":[{"value":"1304239000","decimals":-3}]},{"name":"rpt:f-560","factDimensions":{"xbrl:concept":"us-gaap:BusinessAcquisitionsProFormaNetIncomeLoss","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:LongtermDebtTypeAxis":"us-gaap:LineOfCreditMember"},"factValues":[{"value":"116868000","decimals":-3}]},{"name":"rpt:f-561","factDimensions":{"xbrl:concept":"us-gaap:BusinessAcquisitionProFormaEarningsPerShareBasic","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:LongtermDebtTypeAxis":"us-gaap:LineOfCreditMember"},"factValues":[{"value":"9.83","decimals":2}]},{"name":"rpt:f-562","factDimensions":{"xbrl:concept":"us-gaap:BusinessAcquisitionProFormaEarningsPerShareDiluted","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:LongtermDebtTypeAxis":"us-gaap:LineOfCreditMember"},"factValues":[{"value":"9.73","decimals":2}]},{"name":"rpt:f-563","factDimensions":{"xbrl:concept":"us-gaap:InventoryDisclosureTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\n| \n D. | \n\n Inventories |
Inventories consisted of the following:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Current inventory: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Raw materials | \n\n \u00a0 | \n\n $ | \n\n 69,272 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 61,522 | \n\n \u00a0 | \n
| \n Work in process | \n\n \u00a0 | \n\n \u00a0 | \n\n 16,846 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 12,631 | \n\n \u00a0 | \n
| \n Finished goods | \n\n \u00a0 | \n\n \u00a0 | \n\n 44,792 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 31,885 | \n\n \u00a0 | \n
| \n Total current inventory | \n\n \u00a0 | \n\n \u00a0 | \n\n 130,910 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 106,038 | \n\n \u00a0 | \n
| \n Long term inventory | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,639 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 10,048 | \n\n \u00a0 | \n
| \n Total inventory | \n\n \u00a0 | \n\n $ | \n\n 140,549 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 116,086 | \n\n \u00a0 | \n
Inventories consisted of the following:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Current inventory: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Raw materials | \n\n \u00a0 | \n\n $ | \n\n 69,272 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 61,522 | \n\n \u00a0 | \n
| \n Work in process | \n\n \u00a0 | \n\n \u00a0 | \n\n 16,846 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 12,631 | \n\n \u00a0 | \n
| \n Finished goods | \n\n \u00a0 | \n\n \u00a0 | \n\n 44,792 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 31,885 | \n\n \u00a0 | \n
| \n Total current inventory | \n\n \u00a0 | \n\n \u00a0 | \n\n 130,910 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 106,038 | \n\n \u00a0 | \n
| \n Long term inventory | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,639 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 10,048 | \n\n \u00a0 | \n
| \n Total inventory | \n\n \u00a0 | \n\n $ | \n\n 140,549 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 116,086 | \n\n \u00a0 | \n
| \n E. | \n\n Prepaid Expenses and Other Current Assets |
Prepaid expenses and other current assets consisted of the following:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Prepaid brewing services fee - short term (see Note L) | \n\n \u00a0 | \n\n $ | \n\n 14,816 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4,936 | \n\n \u00a0 | \n
| \n Prepaid advertising, promotional and selling | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,876 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,649 | \n\n \u00a0 | \n
| \n Down payments to vendors | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,693 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 24 | \n\n \u00a0 | \n
| \n Other | \n\n \u00a0 | \n\n \u00a0 | \n\n 5,845 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 5,468 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 30,230 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 12,077 | \n\n \u00a0 | \n
Prepaid expenses and other current assets consisted of the following:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Prepaid brewing services fee - short term (see Note L) | \n\n \u00a0 | \n\n $ | \n\n 14,816 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4,936 | \n\n \u00a0 | \n
| \n Prepaid advertising, promotional and selling | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,876 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,649 | \n\n \u00a0 | \n
| \n Down payments to vendors | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,693 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 24 | \n\n \u00a0 | \n
| \n Other | \n\n \u00a0 | \n\n \u00a0 | \n\n 5,845 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 5,468 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 30,230 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 12,077 | \n\n \u00a0 | \n
| \n F. | \n\n Property, Plant and Equipment |
Property, plant and equipment consisted of the following:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Machinery and plant equipment | \n\n \u00a0 | \n\n $ | \n\n 641,790 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 571,506 | \n\n \u00a0 | \n
| \n Kegs | \n\n \u00a0 | \n\n \u00a0 | \n\n 61,582 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 66,011 | \n\n \u00a0 | \n
| \n Land | \n\n \u00a0 | \n\n \u00a0 | \n\n 25,753 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 25,759 | \n\n \u00a0 | \n
| \n Building and building improvements | \n\n \u00a0 | \n\n \u00a0 | \n\n 174,328 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 130,311 | \n\n \u00a0 | \n
| \n Office equipment and furniture | \n\n \u00a0 | \n\n \u00a0 | \n\n 31,115 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 29,202 | \n\n \u00a0 | \n
| \n Leasehold improvements | \n\n \u00a0 | \n\n \u00a0 | \n\n 43,157 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 48,528 | \n\n \u00a0 | \n
| \n Assets under construction | \n\n \u00a0 | \n\n \u00a0 | \n\n 84,564 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 59,027 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,062,289 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 930,344 | \n\n \u00a0 | \n
| \n Less accumulated depreciation | \n\n \u00a0 | \n\n \u00a0 | \n\n (439,206 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (389,276 | \n\n ) | \n
| \n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 623,083 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 541,068 | \n\n \u00a0 | \n
\u00a0
\nThe Company recorded depreciation expense related to these assets of $65.4 million, $56.1\u00a0million and $51.8\u00a0million, in fiscal years 2020, 2019, and 2018, respectively.
\nImpairment of Assets
\nThe Company evaluates its assets for impairment when events indicate that an asset or asset group may have suffered impairment. During fiscal years 2020, 2019 and 2018, the Company recorded impairment charges of $4.4\u00a0million, $0.9\u00a0million and $0.7\u00a0million, respectively.
"}]},{"name":"rpt:f-590","factDimensions":{"xbrl:concept":"us-gaap:PropertyPlantAndEquipmentTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nProperty, plant and equipment consisted of the following:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Machinery and plant equipment | \n\n \u00a0 | \n\n $ | \n\n 641,790 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 571,506 | \n\n \u00a0 | \n
| \n Kegs | \n\n \u00a0 | \n\n \u00a0 | \n\n 61,582 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 66,011 | \n\n \u00a0 | \n
| \n Land | \n\n \u00a0 | \n\n \u00a0 | \n\n 25,753 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 25,759 | \n\n \u00a0 | \n
| \n Building and building improvements | \n\n \u00a0 | \n\n \u00a0 | \n\n 174,328 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 130,311 | \n\n \u00a0 | \n
| \n Office equipment and furniture | \n\n \u00a0 | \n\n \u00a0 | \n\n 31,115 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 29,202 | \n\n \u00a0 | \n
| \n Leasehold improvements | \n\n \u00a0 | \n\n \u00a0 | \n\n 43,157 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 48,528 | \n\n \u00a0 | \n
| \n Assets under construction | \n\n \u00a0 | \n\n \u00a0 | \n\n 84,564 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 59,027 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,062,289 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 930,344 | \n\n \u00a0 | \n
| \n Less accumulated depreciation | \n\n \u00a0 | \n\n \u00a0 | \n\n (439,206 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (389,276 | \n\n ) | \n
| \n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 623,083 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 541,068 | \n\n \u00a0 | \n
| \n G. | \n\n Leases |
The Company has various lease agreements in place for facilities and equipment. Terms of these leases include, in some instances, scheduled rent increases, renewals, purchase options and maintenance costs, and vary by lease. These lease obligations expire at various dates through 2034. As the rate implicit in each lease is not readily determinable, the Company uses its incremental borrowing rate based on information available at commencement to determine the present value of the lease payments. Leases with an initial term of 12 months or less (\u201cshort-term leases\u201d) are not recorded on the balance sheet and are recognized on a straight-line basis over the lease term. As of December\u00a026, 2020, total ROU assets and lease liabilities were as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n Classification | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n Right-of-use assets | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Operating lease assets | \n\n \u00a0 | \n\n Operating right-of-use assets | \n\n \u00a0 | \n\n $ | \n\n 58,483 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 53,758 | \n\n \u00a0 | \n
| \n Finance lease assets | \n\n \u00a0 | \n\n Property, plant and equipment, net | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,035 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,531 | \n\n \u00a0 | \n
| \n Lease Liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Current | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Operating lease liabilities | \n\n \u00a0 | \n\n Current operating lease liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,232 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 5,168 | \n\n \u00a0 | \n
| \n Finance lease liabilities | \n\n \u00a0 | \n\n Accrued expenses and other current liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,453 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 546 | \n\n \u00a0 | \n
| \n Non-current | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Operating lease liabilities | \n\n \u00a0 | \n\n Non-current operating lease liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 59,171 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 53,940 | \n\n \u00a0 | \n
| \n Finance lease liabilities | \n\n \u00a0 | \n\n Other liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,631 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,042 | \n\n \u00a0 | \n
\u00a0
\nThe gross value and accumulated depreciation of ROU assets related to finance leases as of December\u00a026, 2020 were as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Finance \nLeases | \n\n \u00a0 | \n|||||
| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Gross value | \n\n \u00a0 | \n\n $ | \n\n 5,526 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2,837 | \n\n \u00a0 | \n
| \n Accumulated amortization | \n\n \u00a0 | \n\n \u00a0 | \n\n (1,491 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (306 | \n\n ) | \n
| \n Carrying value | \n\n \u00a0 | \n\n $ | \n\n 4,035 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2,531 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
\u00a0
\nComponents of lease cost for the fiscal year-ended are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Lease Cost | \n\n \u00a0 | \n|||||
| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Operating lease cost | \n\n \u00a0 | \n\n $ | \n\n 9,764 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 5,625 | \n\n \u00a0 | \n
| \n Variable lease costs not included in liability | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,643 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,064 | \n\n \u00a0 | \n
| \n Finance lease cost: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Amortization of right-of-use asset | \n\n \u00a0 | \n\n $ | \n\n 1,185 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 306 | \n\n \u00a0 | \n
| \n Interest on lease liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 143 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 56 | \n\n \u00a0 | \n
| \n Total finance lease cost | \n\n \u00a0 | \n\n $ | \n\n 1,328 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 362 | \n\n \u00a0 | \n
\u00a0
\nMaturities of lease liabilities as of December\u00a026, 2020 are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Operating | \n\n \u00a0 | \n\n \u00a0 | \n\n Finance | \n\n \u00a0 | \n\n \u00a0 | \n\n Weighted-Average Remaining \nTerm in Years | \n\n \u00a0 | \n|||||||
| \n \u00a0 | \n\n \u00a0 | \n\n Leases | \n\n \u00a0 | \n\n \u00a0 | \n\n Leases | \n\n \u00a0 | \n\n \u00a0 | \n\n Operating \nLeases | \n\n \u00a0 | \n\n \u00a0 | \n\n Finance \nLeases | \n\n \u00a0 | \n||||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n|||||
| \n 2021 | \n\n \u00a0 | \n\n $ | \n\n 10,454 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1,572 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n 2022 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,908 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,572 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n 2023 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,737 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 863 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n 2024 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,714 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 265 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n 2025 | \n\n \u00a0 | \n\n \u00a0 | \n\n 6,389 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Thereafter | \n\n \u00a0 | \n\n \u00a0 | \n\n 32,891 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 15 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Total lease payments | \n\n \u00a0 | \n\n \u00a0 | \n\n 79,093 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,295 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Less imputed interest (based on 3.5% weighted- \n\u00a0\u00a0 average discount rate) | \n\n \u00a0 | \n\n \u00a0 | \n\n (11,690 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (211 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Present value of lease liability | \n\n \u00a0 | \n\n $ | \n\n 67,403 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4,084 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n | \n\n \u00a0 | \n
\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n Classification | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n Right-of-use assets | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Operating lease assets | \n\n \u00a0 | \n\n Operating right-of-use assets | \n\n \u00a0 | \n\n $ | \n\n 58,483 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 53,758 | \n\n \u00a0 | \n
| \n Finance lease assets | \n\n \u00a0 | \n\n Property, plant and equipment, net | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,035 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,531 | \n\n \u00a0 | \n
| \n Lease Liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Current | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Operating lease liabilities | \n\n \u00a0 | \n\n Current operating lease liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,232 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 5,168 | \n\n \u00a0 | \n
| \n Finance lease liabilities | \n\n \u00a0 | \n\n Accrued expenses and other current liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,453 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 546 | \n\n \u00a0 | \n
| \n Non-current | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Operating lease liabilities | \n\n \u00a0 | \n\n Non-current operating lease liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 59,171 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 53,940 | \n\n \u00a0 | \n
| \n Finance lease liabilities | \n\n \u00a0 | \n\n Other liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,631 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,042 | \n\n \u00a0 | \n
\u00a0
"}]},{"name":"rpt:f-619","factDimensions":{"xbrl:concept":"us-gaap:OperatingLeaseRightOfUseAsset","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:BalanceSheetLocationAxis":"sam:OperatingRightOfUseAssetsMember"},"factValues":[{"value":"58483000","decimals":-3}]},{"name":"rpt:f-620","factDimensions":{"xbrl:concept":"us-gaap:OperatingLeaseRightOfUseAsset","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:BalanceSheetLocationAxis":"sam:OperatingRightOfUseAssetsMember"},"factValues":[{"value":"53758000","decimals":-3}]},{"name":"rpt:f-621","factDimensions":{"xbrl:concept":"us-gaap:FinanceLeaseRightOfUseAsset","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:BalanceSheetLocationAxis":"us-gaap:PropertyPlantAndEquipmentMember"},"factValues":[{"value":"4035000","decimals":-3}]},{"name":"rpt:f-622","factDimensions":{"xbrl:concept":"us-gaap:FinanceLeaseRightOfUseAsset","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:BalanceSheetLocationAxis":"us-gaap:PropertyPlantAndEquipmentMember"},"factValues":[{"value":"2531000","decimals":-3}]},{"name":"rpt:f-623","factDimensions":{"xbrl:concept":"us-gaap:OperatingLeaseLiabilityCurrent","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:BalanceSheetLocationAxis":"sam:CurrentOperatingLeaseLiabilitiesMember"},"factValues":[{"value":"8232000","decimals":-3}]},{"name":"rpt:f-624","factDimensions":{"xbrl:concept":"us-gaap:OperatingLeaseLiabilityCurrent","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:BalanceSheetLocationAxis":"sam:CurrentOperatingLeaseLiabilitiesMember"},"factValues":[{"value":"5168000","decimals":-3}]},{"name":"rpt:f-625","factDimensions":{"xbrl:concept":"us-gaap:FinanceLeaseLiabilityCurrent","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:BalanceSheetLocationAxis":"sam:AccruedExpensesAndOtherCurrentLiabilitiesMember"},"factValues":[{"value":"1453000","decimals":-3}]},{"name":"rpt:f-626","factDimensions":{"xbrl:concept":"us-gaap:FinanceLeaseLiabilityCurrent","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:BalanceSheetLocationAxis":"sam:AccruedExpensesAndOtherCurrentLiabilitiesMember"},"factValues":[{"value":"546000","decimals":-3}]},{"name":"rpt:f-627","factDimensions":{"xbrl:concept":"us-gaap:OperatingLeaseLiabilityNoncurrent","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:BalanceSheetLocationAxis":"sam:NonCurrentOperatingLeaseLiabilitiesMember"},"factValues":[{"value":"59171000","decimals":-3}]},{"name":"rpt:f-628","factDimensions":{"xbrl:concept":"us-gaap:OperatingLeaseLiabilityNoncurrent","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:BalanceSheetLocationAxis":"sam:NonCurrentOperatingLeaseLiabilitiesMember"},"factValues":[{"value":"53940000","decimals":-3}]},{"name":"rpt:f-629","factDimensions":{"xbrl:concept":"us-gaap:FinanceLeaseLiabilityNoncurrent","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:BalanceSheetLocationAxis":"us-gaap:OtherLiabilitiesMember"},"factValues":[{"value":"2631000","decimals":-3}]},{"name":"rpt:f-630","factDimensions":{"xbrl:concept":"us-gaap:FinanceLeaseLiabilityNoncurrent","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:BalanceSheetLocationAxis":"us-gaap:OtherLiabilitiesMember"},"factValues":[{"value":"2042000","decimals":-3}]},{"name":"rpt:f-631","factDimensions":{"xbrl:concept":"sam:ScheduleOfGrossValueAndAccumulatedDepreciationOfRightOfUseAssets","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nThe gross value and accumulated depreciation of ROU assets related to finance leases as of December\u00a026, 2020 were as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Finance \nLeases | \n\n \u00a0 | \n|||||
| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Gross value | \n\n \u00a0 | \n\n $ | \n\n 5,526 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2,837 | \n\n \u00a0 | \n
| \n Accumulated amortization | \n\n \u00a0 | \n\n \u00a0 | \n\n (1,491 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (306 | \n\n ) | \n
| \n Carrying value | \n\n \u00a0 | \n\n $ | \n\n 4,035 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2,531 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
Components of lease cost for the fiscal year-ended are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Lease Cost | \n\n \u00a0 | \n|||||
| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Operating lease cost | \n\n \u00a0 | \n\n $ | \n\n 9,764 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 5,625 | \n\n \u00a0 | \n
| \n Variable lease costs not included in liability | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,643 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,064 | \n\n \u00a0 | \n
| \n Finance lease cost: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Amortization of right-of-use asset | \n\n \u00a0 | \n\n $ | \n\n 1,185 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 306 | \n\n \u00a0 | \n
| \n Interest on lease liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 143 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 56 | \n\n \u00a0 | \n
| \n Total finance lease cost | \n\n \u00a0 | \n\n $ | \n\n 1,328 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 362 | \n\n \u00a0 | \n
Maturities of lease liabilities as of December\u00a026, 2020 are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Operating | \n\n \u00a0 | \n\n \u00a0 | \n\n Finance | \n\n \u00a0 | \n\n \u00a0 | \n\n Weighted-Average Remaining \nTerm in Years | \n\n \u00a0 | \n|||||||
| \n \u00a0 | \n\n \u00a0 | \n\n Leases | \n\n \u00a0 | \n\n \u00a0 | \n\n Leases | \n\n \u00a0 | \n\n \u00a0 | \n\n Operating \nLeases | \n\n \u00a0 | \n\n \u00a0 | \n\n Finance \nLeases | \n\n \u00a0 | \n||||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n|||||
| \n 2021 | \n\n \u00a0 | \n\n $ | \n\n 10,454 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1,572 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n 2022 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,908 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,572 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n 2023 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,737 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 863 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n 2024 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,714 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 265 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n 2025 | \n\n \u00a0 | \n\n \u00a0 | \n\n 6,389 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Thereafter | \n\n \u00a0 | \n\n \u00a0 | \n\n 32,891 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 15 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Total lease payments | \n\n \u00a0 | \n\n \u00a0 | \n\n 79,093 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,295 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Less imputed interest (based on 3.5% weighted- \n\u00a0\u00a0 average discount rate) | \n\n \u00a0 | \n\n \u00a0 | \n\n (11,690 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (211 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Present value of lease liability | \n\n \u00a0 | \n\n $ | \n\n 67,403 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4,084 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n | \n\n \u00a0 | \n
| \n H. | \n\n Goodwill and Intangible Assets |
The change in the carrying value of goodwill and intangible assets during the fifty-two weeks ended December\u00a026, 2020 and December\u00a028, 2019 were as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Fifty-two weeks ended | \n\n \u00a0 | \n|||||
| \n \u00a0 | \n\n \u00a0 | \n\n December 26, | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Goodwill as of beginning of period | \n\n \u00a0 | \n\n $ | \n\n 112,529 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3,683 | \n\n \u00a0 | \n
| \n Acquired goodwill | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 108,846 | \n\n \u00a0 | \n
| \n Impairment of goodwill | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Goodwill as of end of period | \n\n \u00a0 | \n\n $ | \n\n 112,529 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 112,529 | \n\n \u00a0 | \n
\u00a0
\nThe $108.8\u00a0million of goodwill acquired during the fifty-two weeks ended December\u00a028, 2019 is related to the Dogfish Head Transaction disclosed in Note C. No impairment of existing goodwill was recorded in any period.
\nThe Company\u2019s intangible assets as of December\u00a026, 2020 and December\u00a028, 2019 were as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n As of December 26, 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n As of December 28, 2019 | \n\n \u00a0 | \n||||||||||||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n Estimated Useful \nLife (Years) | \n\n \u00a0 | \n\n \u00a0 | \n\n Gross\u00a0Carrying \nValue | \n\n \u00a0 | \n\n \u00a0 | \n\n Accumulated \nAmortization | \n\n \u00a0 | \n\n \u00a0 | \n\n Net Book \nValue | \n\n \u00a0 | \n\n \u00a0 | \n\n Gross\u00a0Carrying \nValue | \n\n \u00a0 | \n\n \u00a0 | \n\n Accumulated \nAmortization | \n\n \u00a0 | \n\n \u00a0 | \n\n Net Book \nValue | \n\n \u00a0 | \n|||||||
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n||||||||||||||||||
| \n Customer\u00a0Relationships | \n\n \u00a0 | \n\n \u00a0 | \n\n | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3,800 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (380 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 3,420 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3,800 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (127 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 3,673 | \n\n \u00a0 | \n
| \n Trade Names | \n\n \u00a0 | \n\n Indefinite | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 100,510 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 100,510 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 100,599 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 100,599 | \n\n \u00a0 | \n|
| \n Total intangible assets | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 104,310 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (380 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 103,930 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 104,399 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (127 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 104,272 | \n\n \u00a0 | \n
\u00a0
\nDuring the fifty-two weeks ended December\u00a028, 2019, the Company acquired intangible assets as part of the Dogfish Head Transaction disclosed in Note C, that consists of $98.5\u00a0million for the value of the Dogfish Head brand name and $3.8\u00a0million for the value of customer relationships. The customer relationship intangible asset will be amortized on a straight-line basis over the 15-year useful life. Amortization expense in the fifty-two weeks ended December\u00a026, 2020 was approximately $253,000. The Company expects to record amortization expense as follows over the five subsequent years:
\n\u00a0
\n| \n Fiscal Year | \n\n \u00a0 | \n\n Amount | \n\n \u00a0 | \n|
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|
| \n 2021 | \n\n \u00a0 | \n\n $ | \n\n 253 | \n\n \u00a0 | \n
| \n 2022 | \n\n \u00a0 | \n\n \u00a0 | \n\n 253 | \n\n \u00a0 | \n
| \n 2023 | \n\n \u00a0 | \n\n \u00a0 | \n\n 253 | \n\n \u00a0 | \n
| \n 2024 | \n\n \u00a0 | \n\n \u00a0 | \n\n 253 | \n\n \u00a0 | \n
| \n 2025 | \n\n \u00a0 | \n\n \u00a0 | \n\n 253 | \n\n \u00a0 | \n
\u00a0
"}]},{"name":"rpt:f-671","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfGoodwillTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nThe change in the carrying value of goodwill and intangible assets during the fifty-two weeks ended December\u00a026, 2020 and December\u00a028, 2019 were as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Fifty-two weeks ended | \n\n \u00a0 | \n|||||
| \n \u00a0 | \n\n \u00a0 | \n\n December 26, | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Goodwill as of beginning of period | \n\n \u00a0 | \n\n $ | \n\n 112,529 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3,683 | \n\n \u00a0 | \n
| \n Acquired goodwill | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 108,846 | \n\n \u00a0 | \n
| \n Impairment of goodwill | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Goodwill as of end of period | \n\n \u00a0 | \n\n $ | \n\n 112,529 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 112,529 | \n\n \u00a0 | \n
The Company\u2019s intangible assets as of December\u00a026, 2020 and December\u00a028, 2019 were as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n As of December 26, 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n As of December 28, 2019 | \n\n \u00a0 | \n||||||||||||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n Estimated Useful \nLife (Years) | \n\n \u00a0 | \n\n \u00a0 | \n\n Gross\u00a0Carrying \nValue | \n\n \u00a0 | \n\n \u00a0 | \n\n Accumulated \nAmortization | \n\n \u00a0 | \n\n \u00a0 | \n\n Net Book \nValue | \n\n \u00a0 | \n\n \u00a0 | \n\n Gross\u00a0Carrying \nValue | \n\n \u00a0 | \n\n \u00a0 | \n\n Accumulated \nAmortization | \n\n \u00a0 | \n\n \u00a0 | \n\n Net Book \nValue | \n\n \u00a0 | \n|||||||
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n||||||||||||||||||
| \n Customer\u00a0Relationships | \n\n \u00a0 | \n\n \u00a0 | \n\n | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3,800 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (380 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 3,420 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3,800 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (127 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 3,673 | \n\n \u00a0 | \n
| \n Trade Names | \n\n \u00a0 | \n\n Indefinite | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 100,510 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 100,510 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 100,599 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 100,599 | \n\n \u00a0 | \n|
| \n Total intangible assets | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 104,310 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (380 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 103,930 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 104,399 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (127 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 104,272 | \n\n \u00a0 | \n
\u00a0
\n| \n Fiscal Year | \n\n \u00a0 | \n\n Amount | \n\n \u00a0 | \n|
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|
| \n 2021 | \n\n \u00a0 | \n\n $ | \n\n 253 | \n\n \u00a0 | \n
| \n 2022 | \n\n \u00a0 | \n\n \u00a0 | \n\n 253 | \n\n \u00a0 | \n
| \n 2023 | \n\n \u00a0 | \n\n \u00a0 | \n\n 253 | \n\n \u00a0 | \n
| \n 2024 | \n\n \u00a0 | \n\n \u00a0 | \n\n 253 | \n\n \u00a0 | \n
| \n 2025 | \n\n \u00a0 | \n\n \u00a0 | \n\n 253 | \n\n \u00a0 | \n
\u00a0
"}]},{"name":"rpt:f-700","factDimensions":{"xbrl:concept":"us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"253000","decimals":-3}]},{"name":"rpt:f-701","factDimensions":{"xbrl:concept":"us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"253000","decimals":-3}]},{"name":"rpt:f-702","factDimensions":{"xbrl:concept":"us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearThree","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"253000","decimals":-3}]},{"name":"rpt:f-703","factDimensions":{"xbrl:concept":"us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseYearFour","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"253000","decimals":-3}]},{"name":"rpt:f-704","factDimensions":{"xbrl:concept":"us-gaap:FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"253000","decimals":-3}]},{"name":"rpt:f-705","factDimensions":{"xbrl:concept":"us-gaap:AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\n| \n I. | \n\n Accrued Expenses and Other Current Liabilities |
Accrued expenses and other current liabilities consisted of the following:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Employee wages, benefits and reimbursements | \n\n \u00a0 | \n\n $ | \n\n 50,938 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 35,394 | \n\n \u00a0 | \n
| \n Advertising, promotional and selling expenses | \n\n \u00a0 | \n\n \u00a0 | \n\n 15,752 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 17,009 | \n\n \u00a0 | \n
| \n Accrued deposits | \n\n \u00a0 | \n\n \u00a0 | \n\n 15,616 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 20,483 | \n\n \u00a0 | \n
| \n Deferred revenue | \n\n \u00a0 | \n\n \u00a0 | \n\n 13,522 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 6,984 | \n\n \u00a0 | \n
| \n Accrued taxes | \n\n \u00a0 | \n\n \u00a0 | \n\n 10,133 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,316 | \n\n \u00a0 | \n
| \n Accrued capital expenditures | \n\n \u00a0 | \n\n \u00a0 | \n\n 7,523 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,621 | \n\n \u00a0 | \n
| \n Other accrued liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 16,060 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 13,300 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 129,544 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 99,107 | \n\n \u00a0 | \n
\u00a0
"}]},{"name":"rpt:f-706","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nAccrued expenses and other current liabilities consisted of the following:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Employee wages, benefits and reimbursements | \n\n \u00a0 | \n\n $ | \n\n 50,938 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 35,394 | \n\n \u00a0 | \n
| \n Advertising, promotional and selling expenses | \n\n \u00a0 | \n\n \u00a0 | \n\n 15,752 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 17,009 | \n\n \u00a0 | \n
| \n Accrued deposits | \n\n \u00a0 | \n\n \u00a0 | \n\n 15,616 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 20,483 | \n\n \u00a0 | \n
| \n Deferred revenue | \n\n \u00a0 | \n\n \u00a0 | \n\n 13,522 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 6,984 | \n\n \u00a0 | \n
| \n Accrued taxes | \n\n \u00a0 | \n\n \u00a0 | \n\n 10,133 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,316 | \n\n \u00a0 | \n
| \n Accrued capital expenditures | \n\n \u00a0 | \n\n \u00a0 | \n\n 7,523 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,621 | \n\n \u00a0 | \n
| \n Other accrued liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n 16,060 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 13,300 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 129,544 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 99,107 | \n\n \u00a0 | \n
\u00a0
"}]},{"name":"rpt:f-707","factDimensions":{"xbrl:concept":"us-gaap:EmployeeRelatedLiabilitiesCurrent","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"50938000","decimals":-3}]},{"name":"rpt:f-708","factDimensions":{"xbrl:concept":"us-gaap:EmployeeRelatedLiabilitiesCurrent","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"35394000","decimals":-3}]},{"name":"rpt:f-709","factDimensions":{"xbrl:concept":"sam:AccruedSalesAndMarketingCurrent","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"15752000","decimals":-3}]},{"name":"rpt:f-710","factDimensions":{"xbrl:concept":"sam:AccruedSalesAndMarketingCurrent","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"17009000","decimals":-3}]},{"name":"rpt:f-711","factDimensions":{"xbrl:concept":"sam:AccruedDepositsCurrent","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"15616000","decimals":-3}]},{"name":"rpt:f-712","factDimensions":{"xbrl:concept":"sam:AccruedDepositsCurrent","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"20483000","decimals":-3}]},{"name":"rpt:f-713","factDimensions":{"xbrl:concept":"us-gaap:DeferredRevenueCurrent","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"13522000","decimals":-3}]},{"name":"rpt:f-714","factDimensions":{"xbrl:concept":"us-gaap:DeferredRevenueCurrent","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"6984000","decimals":-3}]},{"name":"rpt:f-715","factDimensions":{"xbrl:concept":"us-gaap:AccruedIncomeTaxesCurrent","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"10133000","decimals":-3}]},{"name":"rpt:f-716","factDimensions":{"xbrl:concept":"us-gaap:AccruedIncomeTaxesCurrent","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"3316000","decimals":-3}]},{"name":"rpt:f-717","factDimensions":{"xbrl:concept":"sam:AccruedCapitalExpendituresCurrent","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"7523000","decimals":-3}]},{"name":"rpt:f-718","factDimensions":{"xbrl:concept":"sam:AccruedCapitalExpendituresCurrent","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"2621000","decimals":-3}]},{"name":"rpt:f-719","factDimensions":{"xbrl:concept":"us-gaap:OtherAccruedLiabilitiesCurrent","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"16060000","decimals":-3}]},{"name":"rpt:f-720","factDimensions":{"xbrl:concept":"us-gaap:OtherAccruedLiabilitiesCurrent","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"13300000","decimals":-3}]},{"name":"rpt:f-721","factDimensions":{"xbrl:concept":"us-gaap:AccruedLiabilitiesAndOtherLiabilities","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"129544000","decimals":-3}]},{"name":"rpt:f-722","factDimensions":{"xbrl:concept":"us-gaap:AccruedLiabilitiesAndOtherLiabilities","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"99107000","decimals":-3}]},{"name":"rpt:f-723","factDimensions":{"xbrl:concept":"us-gaap:DebtDisclosureTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\n| \n J. | \n\n Revolving Line of Credit |
The Company has a credit facility in place that provides for a $150.0\u00a0million revolving line of credit which has a term not scheduled to expire until March\u00a031, 2023. The Company may elect an interest rate for borrowings under the credit facility based on either (i)\u00a0the Alternative Prime Rate (3.25% at December\u00a026, 2020) or (ii)\u00a0the applicable LIBOR rate (0.15% at December\u00a026, 2020) plus 0.45%. The Company incurs an annual commitment fee of 0.15% on the unused portion of the facility and is obligated to meet certain financial covenants, which are measured using earnings before interest, tax, depreciation and amortization (\u201cEBITDA\u201d) based ratios. The Company\u2019s EBITDA to interest expense ratio was 795.00 as of December\u00a026, 2020, compared to a minimum allowable ratio of 2.00 and the Company\u2019s total funded debt to EBITDA ratio was 0.0 as of December\u00a026, 2020, compared to a maximum allowable ratio of 2.50. During the fifty-two weeks ended December\u00a026, 2020, the company borrowed and repaid $100.0\u00a0million on the credit facility and paid a total of $0.2\u00a0million in related interest. There were no borrowings outstanding under the credit facility as of December\u00a026, 2020 and December\u00a028, 2019.
\nThere are also certain restrictive covenants set forth in the credit agreement. Pursuant to the negative covenants, the Company has agreed that it will not: enter into any indebtedness or guarantees other than those specified by the lender, enter into any sale and leaseback transactions, merge, consolidate, or dispose of significant assets without the lender\u2019s prior written consent, make or maintain any investments other than those permitted in the credit agreement, or enter into any transactions with affiliates outside of the ordinary course of business. In addition, the credit agreement requires the Company to obtain prior written consent from the lender on distributions on account of, or in repurchase, retirement or purchase of its capital stock or other equity interests with the exception of the following: (a)\u00a0distributions of capital stock from subsidiaries to The Boston Beer Company, Inc. and Boston Beer Corporation (a subsidiary of The Boston Beer Company, Inc.), (b) repurchase from former employees of non-vested investment shares of Class\u00a0A Common Stock, issued under the Employee Equity Incentive Plan, and (c)\u00a0redemption of shares of Class\u00a0A Common Stock as approved by the Board of Directors and payment of cash dividends to its holders of common stock. Borrowings under the credit facility may be used for working capital, capital expenditures and general corporate purposes of the Company and its subsidiaries. In the event of a default that has not been cured, the credit facility would terminate and any unpaid principal and accrued interest would become due and payable.
"}]},{"name":"rpt:f-724","factDimensions":{"xbrl:concept":"us-gaap:LineOfCreditFacilityCurrentBorrowingCapacity","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:CreditFacilityAxis":"us-gaap:RevolvingCreditFacilityMember"},"factValues":[{"value":"150000000.0","decimals":-5}]},{"name":"rpt:f-725","factDimensions":{"xbrl:concept":"us-gaap:LineOfCreditFacilityExpirationDate1","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:CreditFacilityAxis":"us-gaap:RevolvingCreditFacilityMember"},"factValues":[{"value":"2023-03-31"}]},{"name":"rpt:f-726","factDimensions":{"xbrl:concept":"us-gaap:DebtInstrumentInterestRateEffectivePercentage","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:CreditFacilityAxis":"us-gaap:RevolvingCreditFacilityMember","us-gaap:VariableRateAxis":"us-gaap:PrimeRateMember"},"factValues":[{"value":"0.0325","decimals":4}]},{"name":"rpt:f-727","factDimensions":{"xbrl:concept":"us-gaap:DebtInstrumentInterestRateEffectivePercentage","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:CreditFacilityAxis":"us-gaap:RevolvingCreditFacilityMember","us-gaap:VariableRateAxis":"us-gaap:LondonInterbankOfferedRateLIBORMember"},"factValues":[{"value":"0.0015","decimals":4}]},{"name":"rpt:f-728","factDimensions":{"xbrl:concept":"us-gaap:DebtInstrumentBasisSpreadOnVariableRate1","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:CreditFacilityAxis":"us-gaap:RevolvingCreditFacilityMember"},"factValues":[{"value":"0.0045","decimals":4}]},{"name":"rpt:f-729","factDimensions":{"xbrl:concept":"us-gaap:LineOfCreditFacilityCommitmentFeePercentage","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"0.0015","decimals":4}]},{"name":"rpt:f-730","factDimensions":{"xbrl:concept":"sam:DebtInstrumentInterestCoverageRatio","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"795.00"}]},{"name":"rpt:f-731","factDimensions":{"xbrl:concept":"sam:InterestCoverageRatioMinimumForCovenantCompliance","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"2.00"}]},{"name":"rpt:f-732","factDimensions":{"xbrl:concept":"sam:DebtToEarningsBeforeInterestTaxDepreciationAndAmortizationRatio","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"0.0"}]},{"name":"rpt:f-733","factDimensions":{"xbrl:concept":"sam:DebtToEarningsBeforeInterestTaxesDepreciationAmortizationRatioMaximumForCovenantCompliance","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"2.50"}]},{"name":"rpt:f-734","factDimensions":{"xbrl:concept":"us-gaap:ProceedsFromLinesOfCredit","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"100000000.0","decimals":-5}]},{"name":"rpt:f-735","factDimensions":{"xbrl:concept":"us-gaap:RepaymentsOfLinesOfCredit","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"100000000.0","decimals":-5}]},{"name":"rpt:f-736","factDimensions":{"xbrl:concept":"sam:PaymentsOfInterestExpensesOnBorrowings","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"200000","decimals":-5}]},{"name":"rpt:f-737","factDimensions":{"xbrl:concept":"us-gaap:LineOfCredit","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"0"}]},{"name":"rpt:f-738","factDimensions":{"xbrl:concept":"us-gaap:LineOfCredit","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"0"}]},{"name":"rpt:f-739","factDimensions":{"xbrl:concept":"us-gaap:IncomeTaxDisclosureTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\n| \n K. | \n\n Income Taxes |
Significant components of the provision for income taxes are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2018 | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||||||
| \n Current: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Federal | \n\n \u00a0 | \n\n $ | \n\n 25,115 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 18,510 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4,471 | \n\n \u00a0 | \n
| \n State | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,455 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,084 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,894 | \n\n \u00a0 | \n
| \n Total current | \n\n \u00a0 | \n\n \u00a0 | \n\n 34,570 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 26,594 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,365 | \n\n \u00a0 | \n
| \n Deferred: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Federal | \n\n \u00a0 | \n\n \u00a0 | \n\n 16,363 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,081 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 12,860 | \n\n \u00a0 | \n
| \n State | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,337 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n (346 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,398 | \n\n \u00a0 | \n
| \n Total deferred | \n\n \u00a0 | \n\n \u00a0 | \n\n 17,700 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 7,735 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 14,258 | \n\n \u00a0 | \n
| \n Total provision for income taxes | \n\n \u00a0 | \n\n $ | \n\n 52,270 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 34,329 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 23,623 | \n\n \u00a0 | \n
\u00a0
\n\u00a0The Company\u2019s reconciliations to statutory rates are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2018 | \n\n \u00a0 | \n|||
| \n Statutory rate | \n\n \u00a0 | \n\n \u00a0 | \n\n 21.0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 21.0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 21.0 | \n\n % | \n
| \n State income taxes, net of federal benefit | \n\n \u00a0 | \n\n \u00a0 | \n\n 4.4 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4.6 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4.6 | \n\n \u00a0 | \n
| \n Deduction relating to excess stock based compensation | \n\n \u00a0 | \n\n \u00a0 | \n\n (4.3 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (3.2 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (3.6 | \n\n ) | \n
| \n Non-deductable meals & entertainment | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.2 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.7 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1.1 | \n\n \u00a0 | \n
| \n Accounting method changes | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n (3.9 | \n\n ) | \n
| \n Change in valuation allowance | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.1 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.4 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.7 | \n\n \u00a0 | \n
| \n Other | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.3 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.4 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 21.4 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 23.8 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 20.3 | \n\n % | \n
\u00a0
\nDue to a change of tax accounting methods for depreciation of certain property, plant and equipment for the fiscal year-ended December\u00a030, 2017, the Company experienced a one-time income tax benefit of $4.5\u00a0million for the tax year ended December\u00a029, 2018.
\nSignificant components of the Company\u2019s deferred tax assets and liabilities are as follows at:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Deferred tax assets: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Lease Liabilities | \n\n \u00a0 | \n\n $ | \n\n 17,951 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 15,567 | \n\n \u00a0 | \n
| \n Inventory | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,525 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 5,868 | \n\n \u00a0 | \n
| \n Stock-based compensation expense | \n\n \u00a0 | \n\n \u00a0 | \n\n 5,568 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 5,818 | \n\n \u00a0 | \n
| \n Accrued expenses | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,171 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,232 | \n\n \u00a0 | \n
| \n Other | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,212 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,914 | \n\n \u00a0 | \n
| \n Total deferred tax assets | \n\n \u00a0 | \n\n \u00a0 | \n\n 31,427 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 32,399 | \n\n \u00a0 | \n
| \n Valuation allowance | \n\n \u00a0 | \n\n \u00a0 | \n\n (2,022 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (1,866 | \n\n ) | \n
| \n Total deferred tax assets net of valuation allowance | \n\n \u00a0 | \n\n \u00a0 | \n\n 29,405 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 30,533 | \n\n \u00a0 | \n
| \n Deferred tax liabilities: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Property, plant and equipment | \n\n \u00a0 | \n\n \u00a0 | \n\n (88,947 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (78,232 | \n\n ) | \n
| \n Right-of-use Assets | \n\n \u00a0 | \n\n \u00a0 | \n\n (15,695 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (14,203 | \n\n ) | \n
| \n Amortization | \n\n \u00a0 | \n\n \u00a0 | \n\n (12,900 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (10,899 | \n\n ) | \n
| \n Prepaid expenses | \n\n \u00a0 | \n\n \u00a0 | \n\n (4,528 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (2,209 | \n\n ) | \n
| \n Total deferred tax liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n (122,070 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (105,543 | \n\n ) | \n
| \n Net deferred tax liabilities | \n\n \u00a0 | \n\n $ | \n\n (92,665 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n (75,010 | \n\n ) | \n
\u00a0
\nThe Company\u2019s practice is to classify interest and penalties related to income tax matters in income tax expense. Interest and penalties included in the provision for income taxes amounted to $0.0\u00a0million, $0.0\u00a0million, and $0.1\u00a0million for fiscal years
\n2020, 2019, and 2018, respectively. Accrued interest and penalties amounted to $0.2\u00a0\u00a0million and $0.1\u00a0million at December\u00a026, 2020 and December\u00a028, 2019, respectively.
\nA reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Balance at beginning of year | \n\n \u00a0 | \n\n $ | \n\n 811 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 836 | \n\n \u00a0 | \n
| \n Increases related to current year tax positions | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 101 | \n\n \u00a0 | \n
| \n Increases (decreases) related to prior year tax positions | \n\n \u00a0 | \n\n \u00a0 | \n\n 13 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n (63 | \n\n ) | \n
| \n Decreases related to lapse of statute of limitations | \n\n \u00a0 | \n\n \u00a0 | \n\n (12 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (63 | \n\n ) | \n
| \n Balance at end of year | \n\n \u00a0 | \n\n $ | \n\n 812 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 811 | \n\n \u00a0 | \n
\u00a0
\nIncluded in the balance of unrecognized tax benefits at December\u00a026, 2020 and December\u00a028, 2019 are potential net benefits of $0.8\u00a0million and $0.8\u00a0million, respectively, that would favorably impact the effective tax rate if recognized. Unrecognized tax benefits are included in accrued expenses in the accompanying consolidated balance sheets and adjusted in the period in which new information about a tax position becomes available or the final outcome differs from the amount recorded.
\nIn September 2017, the Internal Revenue Service (\u201cIRS\u201d) commenced an examination of the Company\u2019s 2015 consolidated corporate income tax return. The examination was completed in July 2018 resulting in a no change report. As of December\u00a026, 2020, the Company\u2019s 2017, 2018, and 2019 federal income tax returns remain subject to examination by IRS. The Company\u2019s state income tax returns remain subject to examination for three or four years depending on the state\u2019s statute of limitations. The Company is being audited by one state as of December\u00a026, 2020. In addition, the Company is generally obligated to report changes in taxable income arising from federal income tax audits.
\nIt is reasonably possible that the Company\u2019s unrecognized tax benefits may increase or decrease in 2020 if there are changes as a result of potential income tax audits; however, the Company cannot estimate the range of such possible changes. The Company does not expect that any potential changes would have a material impact on the Company\u2019s financial position, results of operations or cash flows.
\nAs of December\u00a026, 2020, the Company\u2019s deferred tax assets included a capital loss carryforward totaling $1.1\u00a0million. If unused, the capital loss carryforward will expire in fiscal year 2021.
"}]},{"name":"rpt:f-740","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nSignificant components of the provision for income taxes are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2018 | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||||||
| \n Current: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Federal | \n\n \u00a0 | \n\n $ | \n\n 25,115 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 18,510 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4,471 | \n\n \u00a0 | \n
| \n State | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,455 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,084 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,894 | \n\n \u00a0 | \n
| \n Total current | \n\n \u00a0 | \n\n \u00a0 | \n\n 34,570 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 26,594 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,365 | \n\n \u00a0 | \n
| \n Deferred: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Federal | \n\n \u00a0 | \n\n \u00a0 | \n\n 16,363 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,081 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 12,860 | \n\n \u00a0 | \n
| \n State | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,337 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n (346 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,398 | \n\n \u00a0 | \n
| \n Total deferred | \n\n \u00a0 | \n\n \u00a0 | \n\n 17,700 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 7,735 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 14,258 | \n\n \u00a0 | \n
| \n Total provision for income taxes | \n\n \u00a0 | \n\n $ | \n\n 52,270 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 34,329 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 23,623 | \n\n \u00a0 | \n
\u00a0The Company\u2019s reconciliations to statutory rates are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2018 | \n\n \u00a0 | \n|||
| \n Statutory rate | \n\n \u00a0 | \n\n \u00a0 | \n\n 21.0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 21.0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 21.0 | \n\n % | \n
| \n State income taxes, net of federal benefit | \n\n \u00a0 | \n\n \u00a0 | \n\n 4.4 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4.6 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4.6 | \n\n \u00a0 | \n
| \n Deduction relating to excess stock based compensation | \n\n \u00a0 | \n\n \u00a0 | \n\n (4.3 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (3.2 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (3.6 | \n\n ) | \n
| \n Non-deductable meals & entertainment | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.2 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.7 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1.1 | \n\n \u00a0 | \n
| \n Accounting method changes | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n (3.9 | \n\n ) | \n
| \n Change in valuation allowance | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.1 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.4 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.7 | \n\n \u00a0 | \n
| \n Other | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.3 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.4 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 21.4 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 23.8 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 20.3 | \n\n % | \n
Significant components of the Company\u2019s deferred tax assets and liabilities are as follows at:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Deferred tax assets: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Lease Liabilities | \n\n \u00a0 | \n\n $ | \n\n 17,951 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 15,567 | \n\n \u00a0 | \n
| \n Inventory | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,525 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 5,868 | \n\n \u00a0 | \n
| \n Stock-based compensation expense | \n\n \u00a0 | \n\n \u00a0 | \n\n 5,568 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 5,818 | \n\n \u00a0 | \n
| \n Accrued expenses | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,171 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,232 | \n\n \u00a0 | \n
| \n Other | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,212 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,914 | \n\n \u00a0 | \n
| \n Total deferred tax assets | \n\n \u00a0 | \n\n \u00a0 | \n\n 31,427 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 32,399 | \n\n \u00a0 | \n
| \n Valuation allowance | \n\n \u00a0 | \n\n \u00a0 | \n\n (2,022 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (1,866 | \n\n ) | \n
| \n Total deferred tax assets net of valuation allowance | \n\n \u00a0 | \n\n \u00a0 | \n\n 29,405 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 30,533 | \n\n \u00a0 | \n
| \n Deferred tax liabilities: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Property, plant and equipment | \n\n \u00a0 | \n\n \u00a0 | \n\n (88,947 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (78,232 | \n\n ) | \n
| \n Right-of-use Assets | \n\n \u00a0 | \n\n \u00a0 | \n\n (15,695 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (14,203 | \n\n ) | \n
| \n Amortization | \n\n \u00a0 | \n\n \u00a0 | \n\n (12,900 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (10,899 | \n\n ) | \n
| \n Prepaid expenses | \n\n \u00a0 | \n\n \u00a0 | \n\n (4,528 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (2,209 | \n\n ) | \n
| \n Total deferred tax liabilities | \n\n \u00a0 | \n\n \u00a0 | \n\n (122,070 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (105,543 | \n\n ) | \n
| \n Net deferred tax liabilities | \n\n \u00a0 | \n\n $ | \n\n (92,665 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n (75,010 | \n\n ) | \n
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Balance at beginning of year | \n\n \u00a0 | \n\n $ | \n\n 811 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 836 | \n\n \u00a0 | \n
| \n Increases related to current year tax positions | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 101 | \n\n \u00a0 | \n
| \n Increases (decreases) related to prior year tax positions | \n\n \u00a0 | \n\n \u00a0 | \n\n 13 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n (63 | \n\n ) | \n
| \n Decreases related to lapse of statute of limitations | \n\n \u00a0 | \n\n \u00a0 | \n\n (12 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n (63 | \n\n ) | \n
| \n Balance at end of year | \n\n \u00a0 | \n\n $ | \n\n 812 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 811 | \n\n \u00a0 | \n
| \n L. | \n\n Commitments and Contingencies |
Contractual Obligations
\nAs of December\u00a026, 2020, projected cash outflows under non-cancelable contractual obligations for the remaining years under the contracts are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Payments Due by Period | \n\n \u00a0 | \n|||||||||||||||||||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n Total | \n\n \u00a0 | \n\n \u00a0 | \n\n 2021 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2022 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2023 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2024 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2025 | \n\n \u00a0 | \n\n \u00a0 | \n\n Thereafter | \n\n \u00a0 | \n|||||||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||||||||||||||||||||||
| \n Ingredients (excluding hops and malt) | \n\n \u00a0 | \n\n $ | \n\n 91,414 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 91,414 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n
| \n Brand support | \n\n \u00a0 | \n\n \u00a0 | \n\n 87,459 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 61,154 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,646 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,397 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,703 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,559 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Equipment and machinery | \n\n \u00a0 | \n\n \u00a0 | \n\n 79,379 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 79,379 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Hops and malt | \n\n \u00a0 | \n\n \u00a0 | \n\n 51,988 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 41,103 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,667 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,317 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,175 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,726 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Other | \n\n \u00a0 | \n\n \u00a0 | \n\n 11,659 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,854 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,633 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 172 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Total contractual obligations | \n\n \u00a0 | \n\n $ | \n\n 321,899 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 282,904 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 14,946 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 10,886 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 6,878 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 6,285 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n
\u00a0
\nThe Company\u2019s accounting policy for inventory and purchase commitments is to recognize a loss by establishing a reserve to the extent inventory levels and commitments exceed forecasted needs. The computation of the excess inventory requires management to make certain assumptions regarding future sales growth, product mix, cancellation costs and supply, among others. Actual results may differ materially from management\u2019s estimates. The Company continues to manage inventory
\nlevels and purchase commitments in an effort to maximize utilization. However, changes in management\u2019s assumptions regarding future sales growth, product mix and hops market conditions could result in future material losses.
\n\u00a0
\nThe Company utilizes several varieties of hops in the production of its products. To ensure adequate supplies of these varieties, the Company enters into advance multi-year purchase commitments based on forecasted future hop requirements, among other factors. These purchase commitments extend through crop year 2025 and specify both the quantities and prices, denominated in U.S.\u00a0Dollar, Euros, New Zealand Dollars and British Pounds, to which the Company is committed. Hops purchase commitments outstanding at December\u00a026, 2020 totaled $29.5\u00a0million, based on the exchange rates on that date. The Company does not use forward currency exchange contracts and intends to purchase future hops using the exchange rate at the time of purchase. These contracts were deemed necessary in order to bring hop inventory levels and purchase commitments into balance with the Company\u2019s current brewing volume and hop usage forecasts. In addition, these contracts enable the Company to secure its position for future supply with hop vendors in the face of some competitive buying activity.
\nCurrently, the Company has entered into contracts for barley and wheat used in the Company\u2019s malt with four major suppliers. The contracts include crop year 2020 and 2021 and cover the Company\u2019s barley, wheat, and malt requirements for 2021. These purchase commitments outstanding at December\u00a026, 2020 totaled $22.5\u00a0million.
\nFor the fiscal year ended December\u00a026, 2020, the Company brewed approximately 65% of its volume at Company-owned breweries. In the normal course of its business, the Company has historically entered into various production arrangements with other brewing companies. Pursuant to these arrangements, the Company supplies raw materials to those brewing companies, and incurs conversion fees for labor at the time the liquid is produced and packaged.
\nThe Company currently has a brewing services agreement with subsidiaries of City Brewing Company, LLC (\u201cCity Brewing\u201d).\u00a0\u00a0During 2019 and 2020, City Brewing supplied approximately 23% and 33% of the Company\u2019s annual shipment volume, respectively. In accordance with the brewing services agreement, the Company has paid to City $71.6 million dollars for capital improvements at City Brewing facilities and other pre-payments. The Company has the contractual right to extend its agreement with City Brewing beyond the December 31, 2024 termination date on an annual basis through December 31, 2035. At December\u00a026, 2020, the Company had prepaid third-party brewing service fees of $14.8\u00a0million in prepaid expenses and other current assets and $56.8\u00a0million in other assets, long term. The Company plans to expense the total amount of $71.6 million over the brewing service agreement periods ending in 2026 based on committed capacity.
\nIn accordance with the City Brewing contract and other production arrangements, the Company is obligated to meet annual minimum volume commitments and is subject to contractual shortfall fees if these annual minimum volume commitments are not met. At December 26, 2020, if volume for the remaining term of the production arrangements were zero, the contractual shortfall fees would total $70.7 million through December 31, 2026. Based on current production volume projections, the Company believes that it will meet all annual volume commitments under these production arrangements and will not incur any shortfall fees. If future volume projections are reduced below the minimum annual volume commitments and the Company estimates that shortfall fees will be incurred, the Company will expense the estimated shortfall fees in the period when incurring the shortfall fees becomes probable.
\nThe Company\u2019s arrangements with other brewing companies require it to periodically purchase equipment in support of brewery operations. As of December\u00a026, 2020, there were no significant equipment purchase requirements outstanding under existing contracts. Changes to the Company\u2019s brewing strategy or existing production arrangements, new production relationships or the introduction of new products in the future may require the Company to purchase equipment to support the contract breweries\u2019 operations.
\nThe Company continues to review the impact the COVID-19 pandemic will have on its future commitments and contingencies but does not believe that the future commitments will be materially impacted.
\nLitigation
\nThe Company is currently not a party to any pending or threatened litigation, the outcome of which would be expected to have a material adverse effect on its financial condition or the results of its operations.
"}]},{"name":"rpt:f-837","factDimensions":{"xbrl:concept":"srt:ContractualObligationFiscalYearMaturityScheduleTableTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nAs of December\u00a026, 2020, projected cash outflows under non-cancelable contractual obligations for the remaining years under the contracts are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Payments Due by Period | \n\n \u00a0 | \n|||||||||||||||||||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n Total | \n\n \u00a0 | \n\n \u00a0 | \n\n 2021 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2022 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2023 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2024 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2025 | \n\n \u00a0 | \n\n \u00a0 | \n\n Thereafter | \n\n \u00a0 | \n|||||||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||||||||||||||||||||||
| \n Ingredients (excluding hops and malt) | \n\n \u00a0 | \n\n $ | \n\n 91,414 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 91,414 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n
| \n Brand support | \n\n \u00a0 | \n\n \u00a0 | \n\n 87,459 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 61,154 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,646 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,397 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,703 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,559 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Equipment and machinery | \n\n \u00a0 | \n\n \u00a0 | \n\n 79,379 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 79,379 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Hops and malt | \n\n \u00a0 | \n\n \u00a0 | \n\n 51,988 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 41,103 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 4,667 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,317 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,175 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,726 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Other | \n\n \u00a0 | \n\n \u00a0 | \n\n 11,659 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,854 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,633 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 172 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Total contractual obligations | \n\n \u00a0 | \n\n $ | \n\n 321,899 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 282,904 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 14,946 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 10,886 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 6,878 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 6,285 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n
\u00a0
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\n M. | \n\n Fair Value Measures |
The Company defines fair value as the price that would be received to sell an asset or be paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Company applies the following fair value
\nhierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair value measurement. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level\u00a01 measurements) and the lowest priority to unobservable inputs (Level\u00a03 measurements).
\n| \n \u00a0 | \n\n \u2022 | \n\n Level\u00a01\u00a0\u2014 Level\u00a01 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. |
| \n \u00a0 | \n\n \u2022 | \n\n Level\u00a02\u00a0\u2014 Level\u00a02 inputs are inputs other than quoted prices included within Level\u00a01 that are observable for the asset or liability, either directly or indirectly. If the asset or liability has a specified (contractual) term, a Level\u00a02 input must be observable for substantially the full term of the asset or liability. |
| \n \u00a0 | \n\n \u2022 | \n\n Level\u00a03\u00a0\u2014 Level\u00a03 inputs are unobservable inputs for the asset or liability in which there is little, if any, market activity for the asset or liability at the measurement date. |
The Company\u2019s money market funds are measured at fair value on a recurring basis (at least annually) and are classified within Level\u00a01 of the fair value hierarchy because they are valued using quoted market prices. The money market funds are invested substantially in United States Treasury and government securities. The Company does not adjust the quoted market price for such financial instruments. Cash, receivables and payables are carried at their cost, which approximates fair value, because of their short-term nature.
\nAt December\u00a026, 2020 and December\u00a028, 2019, the Company had money market funds with a \u201cTriple A\u201d rated money market fund. The Company considers the \u201cTriple A\u201d rated money market fund to be a large, highly-rated investment-grade institution. As of December\u00a026, 2020, and December\u00a028, 2019, the Company\u2019s cash and cash equivalents balance was $163.3\u00a0million and $36.7\u00a0million, respectively, including money market funds amounting to $157.6\u00a0million and $29.5\u00a0million, respectively.
"}]},{"name":"rpt:f-876","factDimensions":{"xbrl:concept":"us-gaap:CashAndCashEquivalentsAtCarryingValue","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"163300000","decimals":-5}]},{"name":"rpt:f-877","factDimensions":{"xbrl:concept":"us-gaap:CashAndCashEquivalentsAtCarryingValue","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"36700000","decimals":-5}]},{"name":"rpt:f-878","factDimensions":{"xbrl:concept":"us-gaap:MoneyMarketFundsAtCarryingValue","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"157600000","decimals":-5}]},{"name":"rpt:f-879","factDimensions":{"xbrl:concept":"us-gaap:MoneyMarketFundsAtCarryingValue","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"29500000","decimals":-5}]},{"name":"rpt:f-880","factDimensions":{"xbrl:concept":"us-gaap:DisclosureOfCompensationRelatedCostsShareBasedPaymentsTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\n| \n N. | \n\n Common Stock and Share-Based Compensation |
Class\u00a0A Common Stock
\nThe Class\u00a0A Common Stock has no voting rights, except (1)\u00a0as required by law, (2)\u00a0for the election of Class\u00a0A Directors, and (3)\u00a0that the approval of the holders of the Class\u00a0A Common Stock is required for (a)\u00a0certain future authorizations or issuances of additional securities which have rights senior to Class\u00a0A Common Stock, (b)\u00a0certain alterations of rights or terms of the Class\u00a0A or Class\u00a0B Common Stock as set forth in the Articles of Organization of the Company, (c)\u00a0other amendments of the Articles of Organization of the Company, (d)\u00a0certain mergers or consolidations with, or acquisitions of, other entities, and (e)\u00a0sales or dispositions of any significant portion of the Company\u2019s assets.
\nClass\u00a0B Common Stock
\nThe Class\u00a0B Common Stock has full voting rights, including the right to (1)\u00a0elect a majority of the members of the Company\u2019s Board of Directors and (2)\u00a0approve all (a)\u00a0amendments to the Company\u2019s Articles of Organization, (b)\u00a0mergers or consolidations with, or acquisitions of, other entities, (c)\u00a0sales or dispositions of any significant portion of the Company\u2019s assets, and (d)\u00a0equity-based and other executive compensation and other significant corporate matters. The Company\u2019s Class\u00a0B Common Stock is not listed for trading. Each share of Class\u00a0B Common Stock is freely convertible into one share of Class\u00a0A Common Stock, upon request of any Class\u00a0B holder, and participates equally in earnings.
\nAll distributions with respect to the Company\u2019s capital stock are restricted by the Company\u2019s credit agreement, with the exception of distributions of capital stock from subsidiaries to The Boston Beer Company, Inc. and
\nBoston Beer Corporation, repurchase from former employees of non-vested investment shares of Class\u00a0A Common Stock issued under the Company\u2019s equity incentive plan, redemption of certain shares of Class\u00a0A Common Stock as approved by the Board of Directors and payment of cash dividends to its holders of common stock.
\nEmployee Stock Compensation Plan
\nThe Company\u2019s Employee Equity Incentive Plan (the \u201cEquity Plan\u201d) currently provides for the grant of discretionary options, restricted stock awards and restricted stock units to employees, and provides for shares to be sold to employees of the Company at a discounted purchase price under its investment share program. The Equity Plan is administered by the Board of
\nDirectors of the Company, based on recommendations received from the Compensation Committee of the Board of Directors. The Compensation Committee consists of three independent directors. In determining the quantities and types of awards for grant, the Compensation Committee periodically reviews the objectives of the Company\u2019s compensation system and takes into account the position and responsibilities of the employee being considered, the nature and value to the Company of his or her service and accomplishments, his or her present and potential contributions to the success of the Company, the value of the type of awards to the employee and such other factors as the Compensation Committee deems relevant.
\nStock options and related vesting requirements and terms are granted at the Board of Directors\u2019 discretion, but generally vest ratably over periods and, with respect to certain options granted to members of senior management, based on the Company\u2019s performance. Generally, the maximum contractual term of stock options is ten years, although the Board of Directors may grant options that exceed the ten-year term. During fiscal years 2020, 2019, and 2018, the Company granted options to purchase 21,992 shares, 26,507 shares, 27,490 shares, respectively, of its Class\u00a0A Common Stock to employees at market price on the grant dates. Of the shares granted in 2020, all shares related to performance-based stock options.
\nDuring fiscal years 2020, 2019, and 2018, the Company granted 33,403 shares, 22,509 shares, and 83,561 shares, respectively, of restricted stock units or awards to certain senior managers and key employees. Of the total 2020 restricted stock unit grants, 30,707 are service-based and vest ratably over service periods of one to five years and 2,696 are performance-based.
\nThe Equity Plan also has an investment share program which permits employees who have been with the Company for at least one year to purchase shares of Class\u00a0A Common Stock at a discount from current market value of 0% to 40%, based on the employee\u2019s tenure with the Company. Investment shares vest ratably over service periods of five years. Participants may pay for these shares either up front or through payroll deductions over an eleven-month period during the year of purchase. During fiscal years 2020, 2019, and 2018, employees elected to purchase an aggregate of 9,127 investment shares, 7,901 investment shares, and 9,214 investment shares, respectively.
\nThe Company has reserved 6.7\u00a0million shares of Class\u00a0A Common Stock for issuance pursuant to the Equity Plan, of which 1.0\u00a0million shares were available for grant as of December\u00a026, 2020. Shares reserved for issuance under cancelled employee stock options and forfeited restricted stock are returned to the reserve under the Equity Plan for future grants or purchases. The Company also purchases unvested investment shares from employees who have left the Company at the lesser of (i)\u00a0the price paid for the shares when the employee acquired the shares or (ii)\u00a0the fair market value of the shares as of the date next preceding the date on which the shares are called for redemption by the Company. These shares are also returned to the reserve under the Equity Plan for future grants or purchases.
\nNon-Employee Director Options
\nThe Company has a stock option plan for non-employee directors of the Company (the \u201cNon-Employee Director Plan\u201d), pursuant to which each non-employee director of the Company is granted an option to purchase shares of the Company\u2019s Class\u00a0A Common Stock upon election or re-election to the Board of Directors. Stock options issued to non-employee directors vest upon grant and have a maximum contractual term of ten years. During fiscal years 2020, 2019, and 2018 the Company granted options to purchase an aggregate of 4,410 shares, 4,779 shares, and 5,080 shares of the Company\u2019s Class\u00a0A Common Stock to non-employee directors, respectively.
\nThe Company has reserved 0.6\u00a0million shares of Class\u00a0A Common Stock for issuance pursuant to the Non-Employee Director Plan, of which 0.1\u00a0million shares were available for grant as of December\u00a026, 2020. Shares under any cancelled non-employee directors\u2019 stock options or options that expire unexercised are returned to the reserve under the Non-Employee Director Plan for future grants.
\nOption Activity
\nInformation related to stock options under the Equity Plan and the Non-Employee Director Plan is summarized as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Shares | \n\n \u00a0 | \n\n \u00a0 | \n\n Weighted- \nAverage \nExercise \nPrice | \n\n \u00a0 | \n\n \u00a0 | \n\n Weighted-Average \nRemaining \nContractual Term \nin Years | \n\n \u00a0 | \n\n \u00a0 | \n\n Aggregate \nIntrinsic \nValue \n(in thousands) | \n\n \u00a0 | \n||||
| \n Outstanding at December 28, 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 315,678 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 186.53 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Granted | \n\n \u00a0 | \n\n \u00a0 | \n\n 26,402 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 393.54 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Forfeited | \n\n \u00a0 | \n\n \u00a0 | \n\n (2,595 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n 242 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Exercised | \n\n \u00a0 | \n\n \u00a0 | \n\n (97,638 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n 136.87 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Outstanding at December 26, 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 241,847 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 228.58 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 190,176 | \n\n \u00a0 | \n
| \n Exercisable at December 26, 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 53,638 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 211.32 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 43,104 | \n\n \u00a0 | \n
| \n Vested and expected to vest at \n\u00a0\u00a0 December 26, 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 217,604 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 227.97 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 171,246 | \n\n \u00a0 | \n
\u00a0
\nOf the total options outstanding at December\u00a026, 2020, 14,962 shares were performance-based options for which the performance criteria had yet to be achieved and 24,699 shares were performance-based options for which the performance criteria had been met but yet to be approved for vesting by the Board of Directors.
\nStock Compensation to Chief Executive Officer
\nOn April\u00a030, 2018, the Company granted its incoming Chief Executive Officer a performance-based stock option to purchase 9,959 shares of the Company\u2019s Class\u00a0A Common stock with a weighted average fair value of $100.50 per share, which vests through 2022. The Chief Executive Officer was also granted 64,325 restricted stock awards with a weighted-average fair value of $229.30 per share with service-based vesting through 2023.
\nStock-Based Compensation
\nThe following table provides information regarding stock-based compensation expense included in operating expenses in the accompanying consolidated statements of comprehensive income:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2018 | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||||||
| \n Amounts included in advertising, promotional and \n\u00a0\u00a0 selling expenses | \n\n \u00a0 | \n\n $ | \n\n 4,467 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3,996 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3,243 | \n\n \u00a0 | \n
| \n Amounts included in general and administrative \n\u00a0\u00a0 expenses | \n\n \u00a0 | \n\n \u00a0 | \n\n 10,815 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,341 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 6,792 | \n\n \u00a0 | \n
| \n Total stock-based compensation expense | \n\n \u00a0 | \n\n $ | \n\n 15,282 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 12,337 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 10,035 | \n\n \u00a0 | \n
| \n Amounts related to performance-based stock awards \n\u00a0\u00a0 included in total stock-based compensation expense | \n\n \u00a0 | \n\n $ | \n\n 2,771 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1,944 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1,750 | \n\n \u00a0 | \n
\u00a0
\nAs permitted by ASC 718, the Company uses a lattice model, such as the trinomial option-pricing model, to estimate the fair values of stock options. The Company believes that the Black-Scholes option-pricing model is less effective than the trinomial option-pricing model in valuing long-term options, as it assumes that volatility and interest rates are constant over the life of the option. In addition, the Company believes that the trinomial option-pricing model more accurately reflects the fair value of its stock awards, as it takes into account historical employee exercise patterns based on changes in the Company\u2019s stock price and other relevant variables. The weighted-average fair value of stock options granted in fiscal years 2020, 2019, and 2018 was $153.31, $131.91, and $92.89 per share, respectively, as calculated using a trinomial option-pricing model.
\nWeighted average assumptions used to estimate fair values of stock options on the date of grants are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2018 | \n\n \u00a0 | \n|||
| \n Expected volatility | \n\n \u00a0 | \n\n \u00a0 | \n\n 32.6 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 32.1 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 34.0 | \n\n % | \n
| \n Risk-free interest rate | \n\n \u00a0 | \n\n \u00a0 | \n\n 1.09 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 2.63 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 2.68 | \n\n % | \n
| \n Expected dividends | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n
| \n Exercise factor | \n\n \u00a0 | \n\n 2.1 times | \n\n \u00a0 | \n\n \u00a0 | \n\n 2.33 times | \n\n \u00a0 | \n\n \u00a0 | \n\n 2.52 times | \n\n \u00a0 | \n|||
| \n Discount for post-vesting restrictions | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.0 | \n\n % | \n
\u00a0
\nExpected volatility is based on the Company\u2019s historical realized volatility. The risk-free interest rate represents the implied yields available from the U.S. Treasury zero-coupon yield curve over the contractual term of the option when using the trinomial option-pricing model. Expected dividend yield is 0% because the Company has not paid dividends in the past and currently has no known intention to do so in the future. Exercise factor and discount for post-vesting restrictions are based on the Company\u2019s historical experience.
\nFair value of restricted stock awards is based on the Company\u2019s traded stock price on the date of the grants. Fair value of investment shares is calculated using the trinomial option-pricing model.
\nThe Company uses the straight-line attribution method in recognizing stock-based compensation expense for awards that vest based on service conditions. For awards that vest subject to performance conditions, compensation expense is recognized ratably for each tranche of the award over the performance period if it is probable that performance conditions will be met.
\nThe Company recognizes compensation expense, less estimated forfeitures of 13.0%. The forfeiture rate is based upon historical experience and the Company periodically reviews this rate to ensure proper projection of future forfeitures.
\nThe total fair value of options vested during fiscal years 2020, 2019, and 2018 was $4.8\u00a0million, $2.5\u00a0million, and $3.2\u00a0million, respectively. The aggregate intrinsic value of stock options exercised during fiscal years 2020, 2019, and 2018 was $45.9\u00a0million, $20.9\u00a0million, and $19.2\u00a0million, respectively.
\n\u00a0
\nBased on equity awards outstanding as of December\u00a026, 2020, there is $28.6\u00a0million of unrecognized compensation costs, net of estimated forfeitures, related to unvested share-based compensation arrangements that are expected to vest. Such costs are expected to be recognized over a weighted-average period of 2.0 years.
\n\u00a0
\nNon-Vested Shares Activity
\nThe following table summarizes vesting activities of shares issued under the investment share program and restricted stock awards:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Number of \nShares | \n\n \u00a0 | \n\n \u00a0 | \n\n Weighted \nAverage Fair \nValue | \n\n \u00a0 | \n||
| \n Non-vested at December 28, 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 122,142 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 213.52 | \n\n \u00a0 | \n
| \n Granted | \n\n \u00a0 | \n\n \u00a0 | \n\n 42,530 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 350.96 | \n\n \u00a0 | \n
| \n Vested | \n\n \u00a0 | \n\n \u00a0 | \n\n (45,860 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n 214.23 | \n\n \u00a0 | \n
| \n Forfeited | \n\n \u00a0 | \n\n \u00a0 | \n\n (4,496 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n 236.63 | \n\n \u00a0 | \n
| \n Non-vested at December 26, 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 114,316 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 263.47 | \n\n \u00a0 | \n
\u00a0
\n45,860 shares vested in 2020 with a weighted average fair value of $214.23, 33,205 shares vested in 2019 with a weighted average fair value of $188.63, and 20,678 shares vested in 2018 with a weighted average fair value of $156.50.
\nStock Repurchase Program
\nIn 1998, the Board of Directors authorized management to implement a stock repurchase program. As of December\u00a026, 2020, the Company has repurchased a cumulative total of approximately 13.8\u00a0million shares of its Class\u00a0A Common Stock for an aggregate purchase price of approximately $840.7\u00a0million as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Number of \nShares | \n\n \u00a0 | \n\n \u00a0 | \n\n Aggregate \nPurchase Price | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Repurchased at December 30, 2017 | \n\n \u00a0 | \n\n \u00a0 | \n\n 13,447,346 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 752,352 | \n\n \u00a0 | \n
| \n 2018 repurchases | \n\n \u00a0 | \n\n \u00a0 | \n\n 349,691 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 88,312 | \n\n \u00a0 | \n
| \n Repurchased at December 29, 2018 | \n\n \u00a0 | \n\n \u00a0 | \n\n 13,797,037 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 840,664 | \n\n \u00a0 | \n
| \n 2019 repurchases | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Repurchased at December 28, 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 13,797,037 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 840,664 | \n\n \u00a0 | \n
| \n 2020 repurchases | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Repurchased at December 26, 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 13,797,037 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 840,664 | \n\n \u00a0 | \n
\u00a0
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may pay for these shares either up front or through payroll deductions over an eleven-month period during the year of purchase."}]},{"name":"rpt:f-897","factDimensions":{"xbrl:concept":"sam:ShareBasedCompensationArrangementByShareBasedPaymentAwardEmployeeInvestmentSharesPurchase","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:StockCompensationPlanMember","sam:ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardAxis":"sam:VoluntaryEquityInvestmentProgramMember"},"factValues":[{"value":"9127"}]},{"name":"rpt:f-898","factDimensions":{"xbrl:concept":"sam:ShareBasedCompensationArrangementByShareBasedPaymentAwardEmployeeInvestmentSharesPurchase","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:StockCompensationPlanMember","sam:ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardAxis":"sam:VoluntaryEquityInvestmentProgramMember"},"factValues":[{"value":"7901"}]},{"name":"rpt:f-899","factDimensions":{"xbrl:concept":"sam:ShareBasedCompensationArrangementByShareBasedPaymentAwardEmployeeInvestmentSharesPurchase","xbrl:period":"2017-12-31T00:00:00/2018-12-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:StockCompensationPlanMember","sam:ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardAxis":"sam:VoluntaryEquityInvestmentProgramMember"},"factValues":[{"value":"9214"}]},{"name":"rpt:f-900","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:StockCompensationPlanMember","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"6700000"}]},{"name":"rpt:f-901","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:StockCompensationPlanMember","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"1000000.0"}]},{"name":"rpt:f-902","factDimensions":{"xbrl:concept":"us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:PlanNameAxis":"sam:NonEmployeeDirectorStockOptionMember","srt:RangeAxis":"srt:MaximumMember"},"factValues":[{"value":"P10Y"}]},{"name":"rpt:f-903","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:PlanNameAxis":"sam:NonEmployeeDirectorStockOptionMember"},"factValues":[{"value":"4410"}]},{"name":"rpt:f-904","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:PlanNameAxis":"sam:NonEmployeeDirectorStockOptionMember"},"factValues":[{"value":"4779"}]},{"name":"rpt:f-905","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross","xbrl:period":"2017-12-31T00:00:00/2018-12-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:PlanNameAxis":"sam:NonEmployeeDirectorStockOptionMember"},"factValues":[{"value":"5080"}]},{"name":"rpt:f-906","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:PlanNameAxis":"sam:NonEmployeeDirectorStockOptionMember","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"600000"}]},{"name":"rpt:f-907","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:PlanNameAxis":"sam:NonEmployeeDirectorStockOptionMember","us-gaap:StatementClassOfStockAxis":"us-gaap:CommonClassAMember"},"factValues":[{"value":"100000"}]},{"name":"rpt:f-908","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfShareBasedCompensationActivityTableTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nInformation related to stock options under the Equity Plan and the Non-Employee Director Plan is summarized as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Shares | \n\n \u00a0 | \n\n \u00a0 | \n\n Weighted- \nAverage \nExercise \nPrice | \n\n \u00a0 | \n\n \u00a0 | \n\n Weighted-Average \nRemaining \nContractual Term \nin Years | \n\n \u00a0 | \n\n \u00a0 | \n\n Aggregate \nIntrinsic \nValue \n(in thousands) | \n\n \u00a0 | \n||||
| \n Outstanding at December 28, 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 315,678 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 186.53 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Granted | \n\n \u00a0 | \n\n \u00a0 | \n\n 26,402 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 393.54 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Forfeited | \n\n \u00a0 | \n\n \u00a0 | \n\n (2,595 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n 242 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Exercised | \n\n \u00a0 | \n\n \u00a0 | \n\n (97,638 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n 136.87 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Outstanding at December 26, 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 241,847 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 228.58 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 190,176 | \n\n \u00a0 | \n
| \n Exercisable at December 26, 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 53,638 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 211.32 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 43,104 | \n\n \u00a0 | \n
| \n Vested and expected to vest at \n\u00a0\u00a0 December 26, 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 217,604 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 227.97 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 171,246 | \n\n \u00a0 | \n
\u00a0
"}]},{"name":"rpt:f-909","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"315678"}]},{"name":"rpt:f-910","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice","xbrl:period":"2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"186.53","decimals":2}]},{"name":"rpt:f-911","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"26402"}]},{"name":"rpt:f-912","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"393.54","decimals":2}]},{"name":"rpt:f-913","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"2595"}]},{"name":"rpt:f-914","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"242","decimals":0}]},{"name":"rpt:f-915","factDimensions":{"xbrl:concept":"us-gaap:StockIssuedDuringPeriodSharesStockOptionsExercised","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"97638"}]},{"name":"rpt:f-916","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"136.87","decimals":2}]},{"name":"rpt:f-917","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"241847"}]},{"name":"rpt:f-918","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"228.58","decimals":2}]},{"name":"rpt:f-919","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"190176000","decimals":-3}]},{"name":"rpt:f-920","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"53638"}]},{"name":"rpt:f-921","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"211.32","decimals":2}]},{"name":"rpt:f-922","factDimensions":{"xbrl:concept":"us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"43104000","decimals":-3}]},{"name":"rpt:f-923","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares"},"factValues":[{"value":"217604"}]},{"name":"rpt:f-924","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"227.97","decimals":2}]},{"name":"rpt:f-925","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"171246000","decimals":-3}]},{"name":"rpt:f-926","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","sam:ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardAxis":"sam:PerformanceBasedAwardsMember"},"factValues":[{"value":"14962"}]},{"name":"rpt:f-927","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","sam:ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardAxis":"sam:PerformanceBasedAwardsMember","srt:TitleOfIndividualAxis":"sam:BoardOfDirectorsMember"},"factValues":[{"value":"24699"}]},{"name":"rpt:f-928","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross","xbrl:period":"2018-04-30T00:00:00/2018-05-01T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","srt:TitleOfIndividualAxis":"sam:PresidentAndChiefExecutiveOfficerMember"},"factValues":[{"value":"9959"}]},{"name":"rpt:f-929","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue","xbrl:period":"2018-04-30T00:00:00/2018-05-01T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","srt:TitleOfIndividualAxis":"sam:PresidentAndChiefExecutiveOfficerMember"},"factValues":[{"value":"100.50","decimals":2}]},{"name":"rpt:f-930","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod","xbrl:period":"2018-04-30T00:00:00/2018-05-01T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockMember","srt:TitleOfIndividualAxis":"srt:ChiefExecutiveOfficerMember"},"factValues":[{"value":"64325"}]},{"name":"rpt:f-931","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriodWeightedAverageGrantDateFairValue","xbrl:period":"2018-04-30T00:00:00/2018-05-01T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares","us-gaap:AwardTypeAxis":"us-gaap:RestrictedStockMember","srt:TitleOfIndividualAxis":"srt:ChiefExecutiveOfficerMember"},"factValues":[{"value":"229.30","decimals":2}]},{"name":"rpt:f-932","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfEmployeeServiceShareBasedCompensationAllocationOfRecognizedPeriodCostsTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nThe following table provides information regarding stock-based compensation expense included in operating expenses in the accompanying consolidated statements of comprehensive income:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2018 | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||||||
| \n Amounts included in advertising, promotional and \n\u00a0\u00a0 selling expenses | \n\n \u00a0 | \n\n $ | \n\n 4,467 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3,996 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3,243 | \n\n \u00a0 | \n
| \n Amounts included in general and administrative \n\u00a0\u00a0 expenses | \n\n \u00a0 | \n\n \u00a0 | \n\n 10,815 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,341 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 6,792 | \n\n \u00a0 | \n
| \n Total stock-based compensation expense | \n\n \u00a0 | \n\n $ | \n\n 15,282 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 12,337 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 10,035 | \n\n \u00a0 | \n
| \n Amounts related to performance-based stock awards \n\u00a0\u00a0 included in total stock-based compensation expense | \n\n \u00a0 | \n\n $ | \n\n 2,771 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1,944 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1,750 | \n\n \u00a0 | \n
\u00a0
"}]},{"name":"rpt:f-933","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:IncomeStatementLocationAxis":"us-gaap:SellingAndMarketingExpenseMember"},"factValues":[{"value":"4467000","decimals":-3}]},{"name":"rpt:f-934","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:IncomeStatementLocationAxis":"us-gaap:SellingAndMarketingExpenseMember"},"factValues":[{"value":"3996000","decimals":-3}]},{"name":"rpt:f-935","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2017-12-31T00:00:00/2018-12-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:IncomeStatementLocationAxis":"us-gaap:SellingAndMarketingExpenseMember"},"factValues":[{"value":"3243000","decimals":-3}]},{"name":"rpt:f-936","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:IncomeStatementLocationAxis":"us-gaap:GeneralAndAdministrativeExpenseMember"},"factValues":[{"value":"10815000","decimals":-3}]},{"name":"rpt:f-937","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:IncomeStatementLocationAxis":"us-gaap:GeneralAndAdministrativeExpenseMember"},"factValues":[{"value":"8341000","decimals":-3}]},{"name":"rpt:f-938","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2017-12-31T00:00:00/2018-12-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:IncomeStatementLocationAxis":"us-gaap:GeneralAndAdministrativeExpenseMember"},"factValues":[{"value":"6792000","decimals":-3}]},{"name":"rpt:f-939","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"15282000","decimals":-3}]},{"name":"rpt:f-940","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"12337000","decimals":-3}]},{"name":"rpt:f-941","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2017-12-31T00:00:00/2018-12-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD"},"factValues":[{"value":"10035000","decimals":-3}]},{"name":"rpt:f-942","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","sam:ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardAxis":"sam:PerformanceBasedAwardsMember"},"factValues":[{"value":"2771000","decimals":-3}]},{"name":"rpt:f-943","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","sam:ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardAxis":"sam:PerformanceBasedAwardsMember"},"factValues":[{"value":"1944000","decimals":-3}]},{"name":"rpt:f-944","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensation","xbrl:period":"2017-12-31T00:00:00/2018-12-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","sam:ScheduleOfShareBasedCompensationArrangementByShareBasedPaymentAwardAxis":"sam:PerformanceBasedAwardsMember"},"factValues":[{"value":"1750000","decimals":-3}]},{"name":"rpt:f-945","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"153.31","decimals":2}]},{"name":"rpt:f-946","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue","xbrl:period":"2018-12-30T00:00:00/2019-12-29T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"131.91","decimals":2}]},{"name":"rpt:f-947","factDimensions":{"xbrl:concept":"us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue","xbrl:period":"2017-12-31T00:00:00/2018-12-30T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD/xbrla:shares"},"factValues":[{"value":"92.89","decimals":2}]},{"name":"rpt:f-948","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nWeighted average assumptions used to estimate fair values of stock options on the date of grants are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2018 | \n\n \u00a0 | \n|||
| \n Expected volatility | \n\n \u00a0 | \n\n \u00a0 | \n\n 32.6 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 32.1 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 34.0 | \n\n % | \n
| \n Risk-free interest rate | \n\n \u00a0 | \n\n \u00a0 | \n\n 1.09 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 2.63 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 2.68 | \n\n % | \n
| \n Expected dividends | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n
| \n Exercise factor | \n\n \u00a0 | \n\n 2.1 times | \n\n \u00a0 | \n\n \u00a0 | \n\n 2.33 times | \n\n \u00a0 | \n\n \u00a0 | \n\n 2.52 times | \n\n \u00a0 | \n|||
| \n Discount for post-vesting restrictions | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 0.0 | \n\n % | \n
\u00a0
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following table summarizes vesting activities of shares issued under the investment share program and restricted stock awards:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Number of \nShares | \n\n \u00a0 | \n\n \u00a0 | \n\n Weighted \nAverage Fair \nValue | \n\n \u00a0 | \n||
| \n Non-vested at December 28, 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 122,142 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 213.52 | \n\n \u00a0 | \n
| \n Granted | \n\n \u00a0 | \n\n \u00a0 | \n\n 42,530 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 350.96 | \n\n \u00a0 | \n
| \n Vested | \n\n \u00a0 | \n\n \u00a0 | \n\n (45,860 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n 214.23 | \n\n \u00a0 | \n
| \n Forfeited | \n\n \u00a0 | \n\n \u00a0 | \n\n (4,496 | \n\n ) | \n\n \u00a0 | \n\n \u00a0 | \n\n 236.63 | \n\n \u00a0 | \n
| \n Non-vested at December 26, 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 114,316 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 263.47 | \n\n \u00a0 | \n
\u00a0
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of December\u00a026, 2020, the Company has repurchased a cumulative total of approximately 13.8\u00a0million shares of its Class\u00a0A Common Stock for an aggregate purchase price of approximately $840.7\u00a0million as follows:\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Number of \nShares | \n\n \u00a0 | \n\n \u00a0 | \n\n Aggregate \nPurchase Price | \n\n \u00a0 | \n||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||
| \n Repurchased at December 30, 2017 | \n\n \u00a0 | \n\n \u00a0 | \n\n 13,447,346 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 752,352 | \n\n \u00a0 | \n
| \n 2018 repurchases | \n\n \u00a0 | \n\n \u00a0 | \n\n 349,691 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 88,312 | \n\n \u00a0 | \n
| \n Repurchased at December 29, 2018 | \n\n \u00a0 | \n\n \u00a0 | \n\n 13,797,037 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 840,664 | \n\n \u00a0 | \n
| \n 2019 repurchases | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Repurchased at December 28, 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 13,797,037 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 840,664 | \n\n \u00a0 | \n
| \n 2020 repurchases | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n
| \n Repurchased at December 26, 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 13,797,037 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 840,664 | \n\n \u00a0 | \n
| \n O. | \n\n Employee Retirement Plans and Post-Retirement Medical Benefits |
The Company has one retirement plan covering substantially all non-union employees; two other retirement plans, one of which covers substantially all union employees, and the other of which covers employees of a specific union which was terminated in 2020; and post-retirement medical benefits covering substantially all union employees.
\nNon-Union Plans
\nThe Boston Beer Company 401(k) Plan (the \u201cBoston Beer 401(k) Plan\u201d), which was established by the Company in 1993, is a Company-sponsored defined contribution plan that covers a majority of the Company\u2019s non-union employees who are employed by Boston Beer Corporation, American Craft Brewery LLC, A\u00a0& S Brewing Collaborative LLC, or Angry Orchard Cider Company, LLC. All non-union employees of these entities are eligible to participate in the Plan immediately upon employment. Participants may make voluntary contributions up to 60% of their annual compensation, subject to IRS limitations. The Company matches each participant\u2019s contribution. A maximum of 5% of compensation is taken into account in determining the amount of the match. In January 2020, the Company amended the Boston Beer 401(k) Plan to update the Company match as follows: 100% of the first 3% of the eligible compensation participants contribute. Thereafter, the Company matches 50% of the eligible contribution, up to a maximum of 5%. The Company\u2019s contributions to the Boston Beer 401(k) Plan amounted to $6.4\u00a0million, $4.0\u00a0million, and $3.5\u00a0million in fiscal years 2020, 2019, and 2018, respectively. The basic annual administrative fee for the Boston Beer 401(k) Plan is paid by the Plan\u2019s investment fund revenue. In addition, per the Service Provider Payment Agreement, a credit up to a maximum of two basis points multiplied by the total amount of assets under the Plan per year is available for paying eligible Plan expenses. Participant forfeitures are also available for paying eligible Plan expenses. The Company is responsible for the payment of any additional fees related to the management of the Boston Beer 401(k) Plan. Such fees are not material to the Company.
\nAs part of the Dogfish Head Transaction, the Company acquired The Dogfish Head 401(k) Plan (the \u201cDogfish Head 401(k) Plan\u201d), which is a Company-sponsored defined contribution plan that is available to all Dogfish Head employees. Participants may make voluntary contributions up to 60% of their annual compensation, subject to IRS limitations. The Company matches each participant\u2019s contribution. A maximum of 5% of compensation is taken into account in determining the amount of the match. The Company matches 100% of the first 3% of the eligible compensation participants contribute. Thereafter, the Company matches 50% of the eligible contribution. The Company\u2019s contributions to the Dogfish Head 401(k) Plan amounted to $0.3\u00a0million in fiscal year 2019. In January 2020, the Dogfish Head 401(k) Plan merged with the Boston Beer 401(k) Plan.
\nUnion Plans
\nThe Samuel Adams Cincinnati Brewery 401(k) Plan for Represented Employees (the \u201cSACB 401(k) Plan\u201d) is a Company-sponsored defined contribution plan. It was established in 1997 and is available to all union employees upon commencement of employment or, if later, attaining age 21. Participants may make voluntary contributions up to 60% of their annual compensation to the SACB 401(k) Plan, subject to IRS limitations. Company contributions for fiscal years 2020 and 2019 were insignificant. The basic annual administrative fee for the SACB 401(k) Plan is paid by the Plan\u2019s investment fund
\nrevenue. In addition, per the Service Provider Payment Agreement, a credit up to a maximum of two basis points multiplied by the total amount of assets under the Plan per year, excluding participant loans, is available for paying eligible Plan expenses. The Company is responsible for the payment of any additional fees related to the management of the SACB 401(k) Plan. Such fees are not material to the Company.
\nThe Samuel Adams Brewery Company, Ltd. Local Union No.\u00a01199 Pension Plan (the \u201cLocal 1199 Pension Plan\u201d) was a Company-sponsored defined benefit pension plan. It was established in 1991 and was open to all union employees who are covered by the Company\u2019s collective bargaining agreement with Teamsters Local Union. No.\u00a01199 (\u201cLocal Union 1199\u201d), or persons on leave from the Company who are employed by Local Union 1199, and in either case who have completed 12 consecutive months of employment with at least 750 hours worked. The defined benefit is determined based on years of service since July 1991. On April 21, 2019, the Company reached an agreement with the Local Union 1199 to terminate the Local Union No. 1199 Pension Plan effective January 1, 2020 through either lump sum payments or the purchase of third-party annuities.\u00a0\u00a0On May 28, 2020, the Company received a positive determination letter for the termination on the plan from the IRS. During 2020, the Company completed the termination of the plan and recorded an expense of $2.0 million as a result of the termination. The Company made contributions of $2.9 million, $0.3 million and $0.3 million in fiscal years 2020, 2019 and 2018, respectively. As of December 26, 2020, there was no unfunded projected pension benefit.\u00a0\u00a0As of December\u00a028, 2019, the unfunded projected pension benefits were $2.7\u00a0million\u00a0.
\nThe Company provides a supplement to eligible retirees from Local 1, Local 20, and Local Union 1199 to assist them with the cost of Medicare gap coverage after their retirement on account of age or permanent disability. To qualify for this benefit (collectively, the \u201cRetiree Medical Plan\u201d), an employee must have worked for at least 20 years for the Company or its predecessor at the Company\u2019s Cincinnati Brewery, must have been enrolled in the Company\u2019s group medical insurance plan for at least 5 years before retirement and, in the case of retirees from Local 20, for at least 7 of the last 10 years of their employment, and must be eligible for Medicare benefits under the Social Security Act. The accumulated post-retirement benefit obligation was determined using a discount rate of 2.50% at December\u00a026, 2020 and 3.32% at December\u00a028, 2019 and a 2.50% health care cost increase based on the Cincinnati Consumer Price Index for the years 2020, 2019, and 2018. The effect of a 1% point increase and the effect of a 1% point decrease in the assumed health care cost trend rates on the aggregate of the service and interest cost components of net periodic post-retirement health care benefit costs and on the accumulated post-retirement benefit obligation for health care benefits would not be significant.
\nIn addition, the comprehensive medical plan offered to currently employed members of Local 20 remains available to them should they retire after reaching age 57, and before reaching age 65, with at least 20 years of service with the Company or its predecessor at the Company\u2019s Cincinnati Brewery. These eligible retirees may choose to continue to be covered under the Company\u2019s comprehensive group medical plan until they reach the age when they are eligible for Medicare health benefits under the Social Security Act or coverage under a comparable State health benefit plan. Eligible retirees pay 100% of the cost of the coverage.
\nThe funded status of the Local 1199 Pension Plan and the Retiree Medical Plan are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Local 1199 Pension Plan | \n\n \u00a0 | \n\n \u00a0 | \n\n Retiree Medical Plan | \n\n \u00a0 | \n||||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||||||||||
| \n Fair value of plan assets at end of fiscal \n\u00a0\u00a0 year | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3,946 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n
| \n Benefit obligation at end of fiscal year | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 6,680 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,077 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 888 | \n\n \u00a0 | \n
| \n Unfunded Status | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (2,734 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n (1,077 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n (888 | \n\n ) | \n
The Local 1199 Plan\u2019s weighted-average asset allocations at the measurement dates by asset category are as follows:
\n\u00a0
\n| \n Asset Category | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n Cash equivalents | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 100 | \n\n % | \n
| \n Equity securities | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n
| \n Debt securities | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n
| \n Total | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 100 | \n\n % | \n
The funded status of the Local 1199 Pension Plan and the Retiree Medical Plan are as follows:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Local 1199 Pension Plan | \n\n \u00a0 | \n\n \u00a0 | \n\n Retiree Medical Plan | \n\n \u00a0 | \n||||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands) | \n\n \u00a0 | \n|||||||||||||
| \n Fair value of plan assets at end of fiscal \n\u00a0\u00a0 year | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3,946 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n
| \n Benefit obligation at end of fiscal year | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 6,680 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,077 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 888 | \n\n \u00a0 | \n
| \n Unfunded Status | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (2,734 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n (1,077 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n (888 | \n\n ) | \n
The Local 1199 Plan\u2019s weighted-average asset allocations at the measurement dates by asset category are as follows:
\n\u00a0
\n| \n Asset Category | \n\n \u00a0 | \n\n December 26, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, \n2019 | \n\n \u00a0 | \n||
| \n Cash equivalents | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 100 | \n\n % | \n
| \n Equity securities | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n
| \n Debt securities | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n
| \n Total | \n\n \u00a0 | \n\n \u00a0 | \n\n 0 | \n\n % | \n\n \u00a0 | \n\n \u00a0 | \n\n 100 | \n\n % | \n
| \n P. | \n\n Net Income per Share |
Net Income per Common Share - Basic
\nThe following table sets forth the computation of basic net income per share using the two-class method:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n December 26, | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, | \n\n \u00a0 | \n\n \u00a0 | \n\n December 29, | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2018 | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands, except per share data) | \n\n \u00a0 | \n|||||||||
| \n Net Income | \n\n \u00a0 | \n\n $ | \n\n 191,960 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 110,041 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 92,663 | \n\n \u00a0 | \n
| \n Allocation of net income for basic: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Class A Common Stock | \n\n \u00a0 | \n\n $ | \n\n 153,106 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 82,474 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 68,080 | \n\n \u00a0 | \n
| \n Class B Common Stock | \n\n \u00a0 | \n\n \u00a0 | \n\n 37,690 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 26,600 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 23,710 | \n\n \u00a0 | \n
| \n Unvested participating shares | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,164 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 967 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 873 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 191,960 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 110,041 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 92,663 | \n\n \u00a0 | \n
| \n Weighted average number of shares for basic: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Class A Common Stock | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,734 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,908 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,620 | \n\n \u00a0 | \n
| \n Class B Common Stock* | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,396 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,873 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,002 | \n\n \u00a0 | \n
| \n Unvested participating shares | \n\n \u00a0 | \n\n \u00a0 | \n\n 74 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 105 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 111 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 12,204 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 11,886 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 11,733 | \n\n \u00a0 | \n
| \n Net income per share for basic: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Class A Common Stock | \n\n \u00a0 | \n\n $ | \n\n 15.73 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 9.26 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 7.90 | \n\n \u00a0 | \n
| \n Class B Common Stock | \n\n \u00a0 | \n\n $ | \n\n 15.73 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 9.26 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 7.90 | \n\n \u00a0 | \n
\u00a0
\n| \n * | \n\n Change in Class\u00a0B Common Stock resulted from the conversion of 100,000 shares to Class\u00a0A Common Stock on November\u00a01, 2018, 100,000 shares to Class\u00a0A Common stock on August\u00a08, 2019 and 145,000 shares to Class\u00a0A Common stock on December\u00a013, 2019, 150,000 shares to Class A Common Stock on March 11, 2020, 215,000 shares to Class A Common Stock on May 6, 2020 and 130,000 shares to Class A Common Stock on November 3, 2020 with the ending number of shares reflecting the weighted average for the period. |
Net Income per Common Share - Diluted
\nThe Company calculates diluted net income per share for common stock using the more dilutive of (1)\u00a0the treasury stock method, or (2)\u00a0the two-class method, which assumes the participating securities are not exercised or converted.
\n\u00a0The following tables set forth the computation of diluted net income per share, assuming the conversion of all Class\u00a0B Common Stock into Class\u00a0A Common Stock and using the two-class method for unvested participating shares:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Fifty-two weeks ended December 26, 2020 | \n\n \u00a0 | \n|||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n Earnings to \nCommon \nShareholders | \n\n \u00a0 | \n\n \u00a0 | \n\n Common \nShares | \n\n \u00a0 | \n\n \u00a0 | \n\n EPS | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands, except per share data) | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n|||||
| \n As reported - basic | \n\n \u00a0 | \n\n $ | \n\n 153,106 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,734 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 15.73 | \n\n \u00a0 | \n
| \n Add: effect of dilutive potential common shares | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Share-based awards | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 153 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Class B Common Stock | \n\n \u00a0 | \n\n \u00a0 | \n\n 37,690 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,396 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net effect of unvested participating shares | \n\n \u00a0 | \n\n \u00a0 | \n\n 14 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net income per common share - diluted | \n\n \u00a0 | \n\n $ | \n\n 190,810 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 12,283 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 15.53 | \n\n \u00a0 | \n
\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Fifty-two weeks ended December 28, 2019 | \n\n \u00a0 | \n|||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n Earnings to \nCommon \nShareholders | \n\n \u00a0 | \n\n \u00a0 | \n\n Common \nShares | \n\n \u00a0 | \n\n \u00a0 | \n\n EPS | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands, except per share data) | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n|||||
| \n As reported - basic | \n\n \u00a0 | \n\n $ | \n\n 82,474 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,908 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 9.26 | \n\n \u00a0 | \n
| \n Add: effect of dilutive potential common shares | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Share-based awards | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 127 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Class B Common Stock | \n\n \u00a0 | \n\n \u00a0 | \n\n 26,600 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,873 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net effect of unvested participating shares | \n\n \u00a0 | \n\n \u00a0 | \n\n 10 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net income per common share - diluted | \n\n \u00a0 | \n\n $ | \n\n 109,084 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 11,908 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9.16 | \n\n \u00a0 | \n
\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Fifty-two weeks ended December 29, 2018 | \n\n \u00a0 | \n|||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n Earnings to \nCommon \nShareholders | \n\n \u00a0 | \n\n \u00a0 | \n\n Common \nShares | \n\n \u00a0 | \n\n \u00a0 | \n\n EPS | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands, except per share data) | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n|||||
| \n As reported - basic | \n\n \u00a0 | \n\n $ | \n\n 68,080 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,620 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 7.90 | \n\n \u00a0 | \n
| \n Add: effect of dilutive potential common shares | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Share-based awards | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 112 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Class B Common Stock | \n\n \u00a0 | \n\n \u00a0 | \n\n 23,710 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,002 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net effect of unvested participating shares | \n\n \u00a0 | \n\n \u00a0 | \n\n 8 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net income per common share - diluted | \n\n \u00a0 | \n\n $ | \n\n 91,798 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 11,734 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 7.82 | \n\n \u00a0 | \n
\u00a0
\nBasic net income per common share for each share of Class\u00a0A Common Stock and Class\u00a0B Common Stock is $15.73, $9.26, and $7.90 for the fiscal years 2020, 2019, and 2018, respectively, as each share of Class\u00a0A and Class\u00a0B participates equally in earnings. Shares of Class\u00a0B are convertible at any time into shares of Class\u00a0A on a one-for-one basis at the option of the stockholder.
\nThere were no stock options with anti-dilutive effects that were excluded in computing diluted income during fiscal 2020. Weighted average stock options to purchase 23,000, and 100,000 shares of Class\u00a0A Common Stock were outstanding during fiscal 2019, and 2018, respectively, but not included in computing diluted income per share because their effects were anti-dilutive. Additionally, performance-based stock options to purchase 10,000, and 10,000 shares of Class\u00a0A Common Stock were outstanding during fiscal 2019, and 2018, respectively, but not included in computing dilutive income per share because the performance criteria of these stock options were not met as of December\u00a028, 2019, and December\u00a029, 2018, respectively.
"}]},{"name":"rpt:f-1060","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfEarningsPerShareBasicByCommonClassTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\nThe following table sets forth the computation of basic net income per share using the two-class method:
\n| \n \u00a0 | \n\n \u00a0 | \n\n December 26, | \n\n \u00a0 | \n\n \u00a0 | \n\n December 28, | \n\n \u00a0 | \n\n \u00a0 | \n\n December 29, | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n 2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2019 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2018 | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands, except per share data) | \n\n \u00a0 | \n|||||||||
| \n Net Income | \n\n \u00a0 | \n\n $ | \n\n 191,960 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 110,041 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 92,663 | \n\n \u00a0 | \n
| \n Allocation of net income for basic: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Class A Common Stock | \n\n \u00a0 | \n\n $ | \n\n 153,106 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 82,474 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 68,080 | \n\n \u00a0 | \n
| \n Class B Common Stock | \n\n \u00a0 | \n\n \u00a0 | \n\n 37,690 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 26,600 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 23,710 | \n\n \u00a0 | \n
| \n Unvested participating shares | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,164 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 967 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 873 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 191,960 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 110,041 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 92,663 | \n\n \u00a0 | \n
| \n Weighted average number of shares for basic: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Class A Common Stock | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,734 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,908 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,620 | \n\n \u00a0 | \n
| \n Class B Common Stock* | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,396 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,873 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,002 | \n\n \u00a0 | \n
| \n Unvested participating shares | \n\n \u00a0 | \n\n \u00a0 | \n\n 74 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 105 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 111 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 12,204 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 11,886 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 11,733 | \n\n \u00a0 | \n
| \n Net income per share for basic: | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Class A Common Stock | \n\n \u00a0 | \n\n $ | \n\n 15.73 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 9.26 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 7.90 | \n\n \u00a0 | \n
| \n Class B Common Stock | \n\n \u00a0 | \n\n $ | \n\n 15.73 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 9.26 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 7.90 | \n\n \u00a0 | \n
\u00a0
\n| \n * | \n\n Change in Class\u00a0B Common Stock resulted from the conversion of 100,000 shares to Class\u00a0A Common Stock on November\u00a01, 2018, 100,000 shares to Class\u00a0A Common stock on August\u00a08, 2019 and 145,000 shares to Class\u00a0A Common stock on December\u00a013, 2019, 150,000 shares to Class A Common Stock on March 11, 2020, 215,000 shares to Class A Common Stock on May 6, 2020 and 130,000 shares to Class A Common Stock on November 3, 2020 with the ending number of shares reflecting the weighted average for the period. |
\u00a0The following tables set forth the computation of diluted net income per share, assuming the conversion of all Class\u00a0B Common Stock into Class\u00a0A Common Stock and using the two-class method for unvested participating shares:
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Fifty-two weeks ended December 26, 2020 | \n\n \u00a0 | \n|||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n Earnings to \nCommon \nShareholders | \n\n \u00a0 | \n\n \u00a0 | \n\n Common \nShares | \n\n \u00a0 | \n\n \u00a0 | \n\n EPS | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands, except per share data) | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n|||||
| \n As reported - basic | \n\n \u00a0 | \n\n $ | \n\n 153,106 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9,734 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 15.73 | \n\n \u00a0 | \n
| \n Add: effect of dilutive potential common shares | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Share-based awards | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 153 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Class B Common Stock | \n\n \u00a0 | \n\n \u00a0 | \n\n 37,690 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,396 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net effect of unvested participating shares | \n\n \u00a0 | \n\n \u00a0 | \n\n 14 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net income per common share - diluted | \n\n \u00a0 | \n\n $ | \n\n 190,810 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 12,283 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 15.53 | \n\n \u00a0 | \n
\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Fifty-two weeks ended December 28, 2019 | \n\n \u00a0 | \n|||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n Earnings to \nCommon \nShareholders | \n\n \u00a0 | \n\n \u00a0 | \n\n Common \nShares | \n\n \u00a0 | \n\n \u00a0 | \n\n EPS | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands, except per share data) | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n|||||
| \n As reported - basic | \n\n \u00a0 | \n\n $ | \n\n 82,474 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,908 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 9.26 | \n\n \u00a0 | \n
| \n Add: effect of dilutive potential common shares | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Share-based awards | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 127 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Class B Common Stock | \n\n \u00a0 | \n\n \u00a0 | \n\n 26,600 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 2,873 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net effect of unvested participating shares | \n\n \u00a0 | \n\n \u00a0 | \n\n 10 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net income per common share - diluted | \n\n \u00a0 | \n\n $ | \n\n 109,084 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 11,908 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 9.16 | \n\n \u00a0 | \n
\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Fifty-two weeks ended December 29, 2018 | \n\n \u00a0 | \n|||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n Earnings to \nCommon \nShareholders | \n\n \u00a0 | \n\n \u00a0 | \n\n Common \nShares | \n\n \u00a0 | \n\n \u00a0 | \n\n EPS | \n\n \u00a0 | \n|||
| \n \u00a0 | \n\n \u00a0 | \n\n (in thousands, except per share data) | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n|||||
| \n As reported - basic | \n\n \u00a0 | \n\n $ | \n\n 68,080 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 8,620 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 7.90 | \n\n \u00a0 | \n
| \n Add: effect of dilutive potential common shares | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Share-based awards | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 112 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Class B Common Stock | \n\n \u00a0 | \n\n \u00a0 | \n\n 23,710 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 3,002 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net effect of unvested participating shares | \n\n \u00a0 | \n\n \u00a0 | \n\n 8 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net income per common share - diluted | \n\n \u00a0 | \n\n $ | \n\n 91,798 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 11,734 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 7.82 | \n\n \u00a0 | \n
| \n Q. | \n\n Accumulated Other Comprehensive Loss |
Accumulated other comprehensive loss represents amounts of unrecognized actuarial gains or losses related to the Company sponsored defined benefit pension plan and post-retirement medical plan, net of tax effect, and cumulative currency translation adjustments. Changes in accumulated other comprehensive loss represent actuarial losses or gains, net of tax effect, recognized as components of net periodic benefit costs and currency translation adjustments due to tax rate changes in
\nthe period. The following table details the changes in accumulated other comprehensive loss for 2020, 2019, and 2018 (in thousands):
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Accumulated \nOther \nComprehensive \n(Loss) Income | \n\n \u00a0 | \n|
| \n Balance at December 30, 2017 | \n\n \u00a0 | \n\n $ | \n\n (1,288 | \n\n ) | \n
| \n Deferred pension and other post-retirement benefit costs, \n\u00a0\u00a0 net of taxes of $64 | \n\n \u00a0 | \n\n \u00a0 | \n\n 191 | \n\n \u00a0 | \n
| \n Amortization of Deferred benefit costs, net of taxes of $29 | \n\n \u00a0 | \n\n \u00a0 | \n\n 86 | \n\n \u00a0 | \n
| \n One time effect of adoption of ASU 2018-02, \n\u00a0\u00a0 Reclassification of Certain Tax Effects from \n\u00a0\u00a0 Accumulated Other Comprehensive Income | \n\n \u00a0 | \n\n \u00a0 | \n\n (211 | \n\n ) | \n
| \n Currency translation adjustment | \n\n \u00a0 | \n\n \u00a0 | \n\n 25 | \n\n \u00a0 | \n
| \n Balance at December 29, 2018 | \n\n \u00a0 | \n\n $ | \n\n (1,197 | \n\n ) | \n
| \n Deferred pension and other post-retirement benefit costs, \n\u00a0\u00a0 net of taxes of $150 | \n\n \u00a0 | \n\n \u00a0 | \n\n (442 | \n\n ) | \n
| \n Amortization of Deferred benefit costs, net of taxes of $26 | \n\n \u00a0 | \n\n \u00a0 | \n\n (77 | \n\n ) | \n
| \n Currency translation adjustment | \n\n \u00a0 | \n\n \u00a0 | \n\n 47 | \n\n \u00a0 | \n
| \n Balance at December 28, 2019 | \n\n \u00a0 | \n\n $ | \n\n (1,669 | \n\n ) | \n
| \n Deferred pension and other post-retirement benefit costs, \n\u00a0\u00a0 net of tax benefit of $502 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,611 | \n\n \u00a0 | \n
| \n Amortization of Deferred benefit costs, net of taxes of $35 | \n\n \u00a0 | \n\n \u00a0 | \n\n (219 | \n\n ) | \n
| \n Currency translation adjustment | \n\n \u00a0 | \n\n \u00a0 | \n\n 25 | \n\n \u00a0 | \n
| \n Balance at December 26, 2020 | \n\n \u00a0 | \n\n $ | \n\n (252 | \n\n ) | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
\u00a0
"}]},{"name":"rpt:f-1144","factDimensions":{"xbrl:concept":"us-gaap:ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"The following table details the changes in accumulated other comprehensive loss for 2020, 2019, and 2018 (in thousands):\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n Accumulated \nOther \nComprehensive \n(Loss) Income | \n\n \u00a0 | \n|
| \n Balance at December 30, 2017 | \n\n \u00a0 | \n\n $ | \n\n (1,288 | \n\n ) | \n
| \n Deferred pension and other post-retirement benefit costs, \n\u00a0\u00a0 net of taxes of $64 | \n\n \u00a0 | \n\n \u00a0 | \n\n 191 | \n\n \u00a0 | \n
| \n Amortization of Deferred benefit costs, net of taxes of $29 | \n\n \u00a0 | \n\n \u00a0 | \n\n 86 | \n\n \u00a0 | \n
| \n One time effect of adoption of ASU 2018-02, \n\u00a0\u00a0 Reclassification of Certain Tax Effects from \n\u00a0\u00a0 Accumulated Other Comprehensive Income | \n\n \u00a0 | \n\n \u00a0 | \n\n (211 | \n\n ) | \n
| \n Currency translation adjustment | \n\n \u00a0 | \n\n \u00a0 | \n\n 25 | \n\n \u00a0 | \n
| \n Balance at December 29, 2018 | \n\n \u00a0 | \n\n $ | \n\n (1,197 | \n\n ) | \n
| \n Deferred pension and other post-retirement benefit costs, \n\u00a0\u00a0 net of taxes of $150 | \n\n \u00a0 | \n\n \u00a0 | \n\n (442 | \n\n ) | \n
| \n Amortization of Deferred benefit costs, net of taxes of $26 | \n\n \u00a0 | \n\n \u00a0 | \n\n (77 | \n\n ) | \n
| \n Currency translation adjustment | \n\n \u00a0 | \n\n \u00a0 | \n\n 47 | \n\n \u00a0 | \n
| \n Balance at December 28, 2019 | \n\n \u00a0 | \n\n $ | \n\n (1,669 | \n\n ) | \n
| \n Deferred pension and other post-retirement benefit costs, \n\u00a0\u00a0 net of tax benefit of $502 | \n\n \u00a0 | \n\n \u00a0 | \n\n 1,611 | \n\n \u00a0 | \n
| \n Amortization of Deferred benefit costs, net of taxes of $35 | \n\n \u00a0 | \n\n \u00a0 | \n\n (219 | \n\n ) | \n
| \n Currency translation adjustment | \n\n \u00a0 | \n\n \u00a0 | \n\n 25 | \n\n \u00a0 | \n
| \n Balance at December 26, 2020 | \n\n \u00a0 | \n\n $ | \n\n (252 | \n\n ) | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n R. | \n\n Valuation and Qualifying Accounts |
The Company maintains reserves against accounts receivable for doubtful accounts and inventory for obsolete and slow-moving inventory. The Company also maintains reserves against accounts receivable for distributor promotional allowances. In addition, the Company maintains a reserve for estimated returns of stale beer, which is included in accrued expenses.
\n\u00a0
\n| \n Allowance for Doubtful Accounts | \n\n \u00a0 | \n\n Balance at \nBeginning of \nPeriod | \n\n \u00a0 | \n\n \u00a0 | \n\n Net Provision \n(Recovery) | \n\n \u00a0 | \n\n \u00a0 | \n\n Amounts \nCharged Against \nReserves | \n\n \u00a0 | \n\n \u00a0 | \n\n Balance at \nEnd of Period | \n\n \u00a0 | \n||||
| \n \u00a0 | \n\n \u00a0 | \n\n (In thousands) | \n\n \u00a0 | \n|||||||||||||
| \n 2020 | \n\n \u00a0 | \n\n $ | \n\n 47 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 488 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 535 | \n\n \u00a0 | \n
| \n 2019 | \n\n \u00a0 | \n\n $ | \n\n 2 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 45 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 47 | \n\n \u00a0 | \n
| \n 2018 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2 | \n\n \u00a0 | \n
\u00a0
\n| \n Discount Accrual | \n\n \u00a0 | \n\n Balance at \nBeginning of \nPeriod | \n\n \u00a0 | \n\n \u00a0 | \n\n Net Provision \n(Recovery) * | \n\n \u00a0 | \n\n \u00a0 | \n\n Amounts \nCharged Against \nReserves | \n\n \u00a0 | \n\n \u00a0 | \n\n Balance at \nEnd of Period | \n\n \u00a0 | \n||||
| \n \u00a0 | \n\n \u00a0 | \n\n (In thousands) | \n\n \u00a0 | \n|||||||||||||
| \n 2020 | \n\n \u00a0 | \n\n $ | \n\n 6,272 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 59,279 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (56,194 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 9,357 | \n\n \u00a0 | \n
| \n 2019 | \n\n \u00a0 | \n\n $ | \n\n 4,636 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 43,920 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (42,284 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 6,272 | \n\n \u00a0 | \n
| \n 2018 | \n\n \u00a0 | \n\n $ | \n\n 3,072 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 36,213 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (34,649 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 4,636 | \n\n \u00a0 | \n
\u00a0
\n| \n Inventory Obsolescence Reserve | \n\n \u00a0 | \n\n Balance at \nBeginning of \nPeriod | \n\n \u00a0 | \n\n \u00a0 | \n\n Net Provision \n(Recovery) | \n\n \u00a0 | \n\n \u00a0 | \n\n Amounts \nCharged Against \nReserves | \n\n \u00a0 | \n\n \u00a0 | \n\n Balance at \nEnd of Period | \n\n \u00a0 | \n||||
| \n \u00a0 | \n\n \u00a0 | \n\n (In thousands) | \n\n \u00a0 | \n|||||||||||||
| \n 2020 | \n\n \u00a0 | \n\n $ | \n\n 6,375 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 11,248 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (11,292 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 6,331 | \n\n \u00a0 | \n
| \n 2019 | \n\n \u00a0 | \n\n $ | \n\n 2,580 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 8,092 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (4,297 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 6,375 | \n\n \u00a0 | \n
| \n 2018 | \n\n \u00a0 | \n\n $ | \n\n 1,826 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4,175 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (3,421 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 2,580 | \n\n \u00a0 | \n
\u00a0
\n| \n Stale Beer Reserve | \n\n \u00a0 | \n\n Balance at \nBeginning of \nPeriod | \n\n \u00a0 | \n\n \u00a0 | \n\n Net Provision \n(Recovery) | \n\n \u00a0 | \n\n \u00a0 | \n\n Amounts \nCharged Against \nReserves | \n\n \u00a0 | \n\n \u00a0 | \n\n Balance at \nEnd of Period | \n\n \u00a0 | \n||||
| \n \u00a0 | \n\n \u00a0 | \n\n (In thousands) | \n\n \u00a0 | \n|||||||||||||
| \n 2020 | \n\n \u00a0 | \n\n $ | \n\n 1,828 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 8,411 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (7,147 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 3,092 | \n\n \u00a0 | \n
| \n 2019 | \n\n \u00a0 | \n\n $ | \n\n 2,146 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4,406 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (4,724 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 1,828 | \n\n \u00a0 | \n
| \n 2018 | \n\n \u00a0 | \n\n $ | \n\n 3,023 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2,691 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (3,568 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 2,146 | \n\n \u00a0 | \n
\u00a0
\n| \n * | \n\n 2018 net provision of the discount accrual includes $1.7\u00a0million related to the cumulative effect adjustment to retained earnings and the current year adjustment to deferred revenue related to the adoption of ASU 2014-09. |
| \n Allowance for Doubtful Accounts | \n\n \u00a0 | \n\n Balance at \nBeginning of \nPeriod | \n\n \u00a0 | \n\n \u00a0 | \n\n Net Provision \n(Recovery) | \n\n \u00a0 | \n\n \u00a0 | \n\n Amounts \nCharged Against \nReserves | \n\n \u00a0 | \n\n \u00a0 | \n\n Balance at \nEnd of Period | \n\n \u00a0 | \n||||
| \n \u00a0 | \n\n \u00a0 | \n\n (In thousands) | \n\n \u00a0 | \n|||||||||||||
| \n 2020 | \n\n \u00a0 | \n\n $ | \n\n 47 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 488 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 535 | \n\n \u00a0 | \n
| \n 2019 | \n\n \u00a0 | \n\n $ | \n\n 2 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 45 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 47 | \n\n \u00a0 | \n
| \n 2018 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n \u2014 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2 | \n\n \u00a0 | \n
\u00a0
\n| \n Discount Accrual | \n\n \u00a0 | \n\n Balance at \nBeginning of \nPeriod | \n\n \u00a0 | \n\n \u00a0 | \n\n Net Provision \n(Recovery) * | \n\n \u00a0 | \n\n \u00a0 | \n\n Amounts \nCharged Against \nReserves | \n\n \u00a0 | \n\n \u00a0 | \n\n Balance at \nEnd of Period | \n\n \u00a0 | \n||||
| \n \u00a0 | \n\n \u00a0 | \n\n (In thousands) | \n\n \u00a0 | \n|||||||||||||
| \n 2020 | \n\n \u00a0 | \n\n $ | \n\n 6,272 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 59,279 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (56,194 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 9,357 | \n\n \u00a0 | \n
| \n 2019 | \n\n \u00a0 | \n\n $ | \n\n 4,636 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 43,920 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (42,284 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 6,272 | \n\n \u00a0 | \n
| \n 2018 | \n\n \u00a0 | \n\n $ | \n\n 3,072 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 36,213 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (34,649 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 4,636 | \n\n \u00a0 | \n
\u00a0
\n| \n Inventory Obsolescence Reserve | \n\n \u00a0 | \n\n Balance at \nBeginning of \nPeriod | \n\n \u00a0 | \n\n \u00a0 | \n\n Net Provision \n(Recovery) | \n\n \u00a0 | \n\n \u00a0 | \n\n Amounts \nCharged Against \nReserves | \n\n \u00a0 | \n\n \u00a0 | \n\n Balance at \nEnd of Period | \n\n \u00a0 | \n||||
| \n \u00a0 | \n\n \u00a0 | \n\n (In thousands) | \n\n \u00a0 | \n|||||||||||||
| \n 2020 | \n\n \u00a0 | \n\n $ | \n\n 6,375 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 11,248 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (11,292 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 6,331 | \n\n \u00a0 | \n
| \n 2019 | \n\n \u00a0 | \n\n $ | \n\n 2,580 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 8,092 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (4,297 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 6,375 | \n\n \u00a0 | \n
| \n 2018 | \n\n \u00a0 | \n\n $ | \n\n 1,826 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4,175 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (3,421 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 2,580 | \n\n \u00a0 | \n
\u00a0
\n| \n Stale Beer Reserve | \n\n \u00a0 | \n\n Balance at \nBeginning of \nPeriod | \n\n \u00a0 | \n\n \u00a0 | \n\n Net Provision \n(Recovery) | \n\n \u00a0 | \n\n \u00a0 | \n\n Amounts \nCharged Against \nReserves | \n\n \u00a0 | \n\n \u00a0 | \n\n Balance at \nEnd of Period | \n\n \u00a0 | \n||||
| \n \u00a0 | \n\n \u00a0 | \n\n (In thousands) | \n\n \u00a0 | \n|||||||||||||
| \n 2020 | \n\n \u00a0 | \n\n $ | \n\n 1,828 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 8,411 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (7,147 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 3,092 | \n\n \u00a0 | \n
| \n 2019 | \n\n \u00a0 | \n\n $ | \n\n 2,146 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4,406 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (4,724 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 1,828 | \n\n \u00a0 | \n
| \n 2018 | \n\n \u00a0 | \n\n $ | \n\n 3,023 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2,691 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n (3,568 | \n\n ) | \n\n \u00a0 | \n\n $ | \n\n 2,146 | \n\n \u00a0 | \n
\u00a0
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\n S. | \n\n Related Party Transactions |
The Company has entered into a lease with the Dogfish Head founders and other owners of buildings used in certain of the Company\u2019s restaurant operations. The lease is for ten years with renewal options. The total payments due under the initial ten year term is $3.6\u00a0million. Total related party expense recognized for fiscal 2020 was approximately $348,000. During 2020, the Company entered into an agreement to sell a boat and a car to the Dogfish Head founders at market value of approximately $26,000. In addition, for fiscal 2020, the Company incurred expenses of less than $50,000 to various other suppliers affiliated with the Dogfish Head founders.
"}]},{"name":"rpt:f-1213","factDimensions":{"xbrl:concept":"us-gaap:LesseeOperatingLeaseTermOfContract","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","us-gaap:RelatedPartyTransactionsByRelatedPartyAxis":"sam:DogfishHeadBreweryMember"},"factValues":[{"value":"P10Y"}]},{"name":"rpt:f-1214","factDimensions":{"xbrl:concept":"us-gaap:LesseeOperatingLeaseLiabilityPaymentsDue","xbrl:period":"2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:RelatedPartyTransactionsByRelatedPartyAxis":"sam:DogfishHeadBreweryMember"},"factValues":[{"value":"3600000","decimals":-5}]},{"name":"rpt:f-1215","factDimensions":{"xbrl:concept":"us-gaap:RelatedPartyCosts","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:RelatedPartyTransactionsByRelatedPartyAxis":"sam:DogfishHeadBreweryMember"},"factValues":[{"value":"348000","decimals":0}]},{"name":"rpt:f-1216","factDimensions":{"xbrl:concept":"us-gaap:RelatedPartyTransactionAmountsOfTransaction","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:RelatedPartyTransactionsByRelatedPartyAxis":"sam:DogfishHeadBreweryMember","us-gaap:RelatedPartyTransactionAxis":"sam:SaleOfAssetMember"},"factValues":[{"value":"26000","decimals":0}]},{"name":"rpt:f-1217","factDimensions":{"xbrl:concept":"us-gaap:RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870","xbrl:unit":"iso4217:USD","us-gaap:RelatedPartyTransactionsByRelatedPartyAxis":"sam:DogfishHeadBreweryMember"},"factValues":[{"value":"50000","decimals":0}]},{"name":"rpt:f-1218","factDimensions":{"xbrl:concept":"us-gaap:SubsequentEventsTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\n| \n T. | \n\n Subsequent Events |
The Company evaluated subsequent events occurring after the balance sheet date, December\u00a026, 2020, and concluded that there were no events of which management was aware that occurred after the balance sheet date that would require any adjustment to or disclosure in the accompanying consolidated financial statements.
"}]},{"name":"rpt:f-1219","factDimensions":{"xbrl:concept":"us-gaap:QuarterlyFinancialInformationTextBlock","xbrl:period":"2019-12-29T00:00:00/2020-12-27T00:00:00","xbrl:entity":"cik:0000949870"},"factValues":[{"value":"\n| \n U. | \n\n Quarterly Results (Unaudited) |
The Company\u2019s fiscal quarters are consistently determined year to year and generally consist of 13 weeks, except in those fiscal years in which there are fifty-three weeks where the last fiscal quarters then consist of 14 weeks. In management\u2019s opinion, the following unaudited information includes all adjustments, consisting of normal recurring adjustments, necessary for a fair presentation of the information for the quarters presented. The operating results for any quarter are not necessarily indicative of results for any future quarters.
\n\u00a0
\n| \n \u00a0 | \n\n \u00a0 | \n\n For Quarters Ended | \n\n \u00a0 | \n|||||||||||||||||||||||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n December\u00a026, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n September\u00a026, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n June 27, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n March 28, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December\u00a028, \n2019 (1) | \n\n \u00a0 | \n\n \u00a0 | \n\n September\u00a028, \n2019 (1) | \n\n \u00a0 | \n\n \u00a0 | \n\n June 29, \n2019 (1) | \n\n \u00a0 | \n\n \u00a0 | \n\n March 30, \n2019 | \n\n \u00a0 | \n||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n (In thousands, except per share data) | \n\n \u00a0 | \n|||||||||||||||||||||||||||||
| \n Net revenue | \n\n \u00a0 | \n\n $ | \n\n 460,937 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 492,792 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 452,138 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 330,565 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 301,300 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 378,466 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 318,407 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 251,651 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Gross profit | \n\n \u00a0 | \n\n \u00a0 | \n\n 216,270 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 240,585 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 209,624 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 147,973 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 142,789 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 187,835 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 159,002 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 124,540 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Operating income | \n\n \u00a0 | \n\n \u00a0 | \n\n 42,125 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 101,781 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 78,769 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 21,532 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 17,702 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 59,836 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 37,932 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 29,443 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net income | \n\n \u00a0 | \n\n $ | \n\n 32,817 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 80,768 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 60,141 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 18,234 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 13,762 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 44,729 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 27,856 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 23,694 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net income per share \u2013 basic | \n\n \u00a0 | \n\n $ | \n\n 2.68 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 6.61 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4.93 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1.50 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1.13 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3.70 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2.39 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2.04 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net income per share \u2013 diluted | \n\n \u00a0 | \n\n $ | \n\n 2.64 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 6.51 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4.88 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1.49 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1.12 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3.65 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2.36 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2.02 | \n\n \u00a0 | \n
\u00a0
\n\u00a0
\n| \n (1) | \n\n During the second, third and fourth quarter of 2019, the Company recorded $1.9\u00a0million, $5.9\u00a0million and $2.1\u00a0million in non-reoccurring transaction fees related to the Dogfish Head Transaction, respectively. |
| \n \u00a0 | \n\n \u00a0 | \n\n For Quarters Ended | \n\n \u00a0 | \n|||||||||||||||||||||||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n December\u00a026, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n September\u00a026, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n June 27, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n March 28, \n2020 | \n\n \u00a0 | \n\n \u00a0 | \n\n December\u00a028, \n2019 (1) | \n\n \u00a0 | \n\n \u00a0 | \n\n September\u00a028, \n2019 (1) | \n\n \u00a0 | \n\n \u00a0 | \n\n June 29, \n2019 (1) | \n\n \u00a0 | \n\n \u00a0 | \n\n March 30, \n2019 | \n\n \u00a0 | \n||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n\n \u00a0 | \n\n (13 weeks) | \n\n \u00a0 | \n||||||||
| \n \u00a0 | \n\n \u00a0 | \n\n (In thousands, except per share data) | \n\n \u00a0 | \n|||||||||||||||||||||||||||||
| \n Net revenue | \n\n \u00a0 | \n\n $ | \n\n 460,937 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 492,792 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 452,138 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 330,565 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 301,300 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 378,466 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 318,407 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 251,651 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Gross profit | \n\n \u00a0 | \n\n \u00a0 | \n\n 216,270 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 240,585 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 209,624 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 147,973 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 142,789 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 187,835 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 159,002 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 124,540 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Operating income | \n\n \u00a0 | \n\n \u00a0 | \n\n 42,125 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 101,781 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 78,769 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 21,532 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 17,702 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 59,836 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 37,932 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n 29,443 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net income | \n\n \u00a0 | \n\n $ | \n\n 32,817 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 80,768 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 60,141 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 18,234 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 13,762 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 44,729 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 27,856 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 23,694 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net income per share \u2013 basic | \n\n \u00a0 | \n\n $ | \n\n 2.68 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 6.61 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4.93 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1.50 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1.13 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3.70 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2.39 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2.04 | \n\n \u00a0 | \n
| \n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n\n \u00a0 | \n
| \n Net income per share \u2013 diluted | \n\n \u00a0 | \n\n $ | \n\n 2.64 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 6.51 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 4.88 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1.49 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 1.12 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 3.65 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2.36 | \n\n \u00a0 | \n\n \u00a0 | \n\n $ | \n\n 2.02 | \n\n \u00a0 | \n
\u00a0
\n\u00a0
\n| \n (1) | \n\n During the second, third and fourth quarter of 2019, the Company recorded $1.9\u00a0million, $5.9\u00a0million and $2.1\u00a0million in non-reoccurring transaction fees related to the Dogfish Head Transaction, respectively. |