COMP <GO>
SAM vs COST // RETURN ON INVESTED CAPITAL (ROIC)
Boston Beer Company Inc. (NYSE) VS. Costco Wholesale Corporation (NASDAQ) • 15-METRIC TALLY: SAM 8
— COST 5
▲ RETURN ON INVESTED CAPITAL (ROIC) LEADER: COST
LAST: $198.47 (+0.13%) • MKT CAP: $2.01B
roic
18.40%
LAST: $996.08 (+1.36%) • MKT CAP: $441.39B
roic
42.43%
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (SAM VS. COST)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | SAM | COST | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 48.50% | 12.82% | +35.68 | SAM | /gross-margins <GO> |
| Return on Invested Capital (ROIC) ACTIVE | 18.40% | 42.43% | -24.03 | COST | /roic <GO> |
| EV/EBITDA & P/E Valuation | 9.4x | 31.4x | -21.96 | SAM | /valuation <GO> |
| Free Cash Flow Yield | 10.70% | 2.09% | +8.61 | SAM | /fcf-yield <GO> |
| Operating Margin | 7.40% | 3.85% | +3.55 | SAM | /operating-margins <GO> |
| Net Profit Margin | 5.60% | 3.04% | +2.56 | SAM | /net-margins <GO> |
| Revenue Growth (YoY) | -2.40% | 10.14% | -12.54 | COST | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 0.00% | 0.58% | -0.58 | COST | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity | 5.87 | 9.38 | -3.51 | COST | /balance-sheet <GO> |
| Piotroski F-Score Quality | 7/9 | 6/9 | +1.00 | SAM | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | 4.46% | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 74.3 | 57.7 | +16.57 | SAM | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | 0.73 | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | 17.1x | 39.7x | -22.62 | SAM | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $2.01B | $441.39B | -$439.38B | COST | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | SAM REV | COST REV | SAM GROSS % | COST GROSS % | SAM FCF | COST FCF |
|---|---|---|---|---|---|---|
| FY 2026 | — | $303.15B | — | 12.8% | — | $9.38B |
| FY 2025 | $1.96B | $275.24B | 48.5% | 12.8% | $215.6M | $7.84B |
| FY 2024 | $2.01B | $254.45B | 44.4% | 12.6% | $172.6M | $6.63B |
| FY 2023 | $2.01B | $242.29B | — | 12.3% | $265.2M | $6.75B |
| FY 2022 | — | $226.95B | — | 12.2% | — | $3.50B |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
SAM // BETA —
COST // BETA 0.73