Cheers! Goldman admits to "significantly underestimating" the potential of Boston Beer's (SAM) Angry Orchard hard cider which has gone "from not existing to having a 40%+ share of the burgeoning cider segment." As a result, analyst Judy Hong upgrades SAM to Neutral from Sell and raises the price target on the shares to $162 from $141. Ever wondered what SAM is worth on a DCF basis? See SA contributor Valuentum's recent article for the answer.