The Boston Beer Company, Inc. SAM is scheduled to report second-quarter 2021 results on Jul 22. The company is expected to register top and bottom-line growth in the to-be-reported quarter. The Zacks Consensus Estimate for second-quarter earnings is pegged at $7.00 per share, implying a 49.3% increase from the year-earlier quarter's reported figure. However, the consensus mark has moved down 5.1% in the past seven days.For quarterly revenues, the Zacks Consensus Estimate stands at $648.7 million, suggesting 43.5% growth from the prior-year quarter’s reported figure.In the last reported quarter, the company delivered an earnings surprise of 91.6%. The bottom line also beat the Zacks Consensus Estimate by 51.5%, on average, in the trailing four quarters.The Boston Beer Company, Inc. Price and EPS Surprise The Boston Beer Company, Inc. price-eps-surprise | The Boston Beer Company, Inc. QuoteKey Factors to NoteBoston Beer has been gaining from the continued momentum in shipment volumes and depletions. A strong portfolio of globally recognized brands and an enhanced network of wholesale distributors have been aiding depletions. The company has been lately witnessing robust trends for the Truly and Twisted Tea brands, which are driving depletions.On the last reported quarter’s earnings call, management outlined its plans to launch the Truly Punch Hard Seltzer in the second quarter. This combined with Truly Iced Tea Hard Seltzer demonstrates the company’s innovation leadership in the Hard Seltzer category. Gains from the continued momentum in the Truly and Twisted Tea brands as well as innovations are expected to get reflected in the company’s second-quarter results.However, it has been witnessing sluggish brewery productivity, stemming from the pandemic, which has been leading to the shifting in more volumes to third-party breweries and higher production costs. These costs are expected to have negatively impacted the gross margin in the second quarter.A significant reduction in the keg demand from the on-premise channel, and higher labor and safety-related costs at its breweries are likely to have been concerning. Higher investments in media and production; elevated salaries and benefits costs; and increased freight to distributors due to higher volumes are likely to have been threats to the company’s overall profitability.Zacks ModelOur proven model does not conclusively predict an earnings beat for Boston Beer this time around. The combination of a positive Earnings ESP and a Zacks Rank #1 (Strong Buy), 2 (Buy) or 3 (Hold) increases the chances of an earnings beat. You can uncover the best stocks to buy or sell before they’re reported with our Earnings ESP Filter.Boston Beer has a Zacks Rank #5 and an Earnings ESP of -5.43%.Stocks Poised to Beat Earnings EstimatesHere are some companies you may want to consider, as our model shows that these have the right combination of elements to post an earnings beat this season:Darling Ingredients Inc. DAR has an Earnings ESP of +8.86% and it currently sports a Zacks Rank #1. You can see the complete list of today’s Zacks #1 Rank stocks here.Archer Daniels Midland Company ADM has an Earnings ESP of +1.64% and a Zacks Rank #2 at present.Tyson Foods, Inc. TSN currently has an Earnings ESP of +15.06% and a Zacks Rank #2. 5 Stocks Set to Double Each was hand-picked by a Zacks expert as the #1 favorite stock to gain +100% or more in 2021. Each comes from a different sector and has unique qualities and catalysts that could fuel exceptional growth. Most of the stocks in this report are flying under Wall Street radar, which provides a great opportunity to get in on the ground floor. Today, See These 5 Potential Home Runs >>Want the latest recommendations from Zacks Investment Research? Today, you can download 7 Best Stocks for the Next 30 Days. Click to get this free report Archer Daniels Midland Company (ADM): Free Stock Analysis Report Tyson Foods, Inc. (TSN): Free Stock Analysis Report Darling Ingredients Inc. (DAR): Free Stock Analysis Report The Boston Beer Company, Inc. (SAM): Free Stock Analysis Report To read this article on Zacks.com click here. Zacks Investment Research