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UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
10-Q
☒
QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the quarterly period ended: July 31, 2023
OR
☐
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For
the transition period from _______________ to _______________
Commission
file number: 001-32491
Coffee
Holding Co., Inc.
(Exact
name of registrant as specified in its charter)
Nevada |
|
11-2238111 |
(State
or other jurisdiction of
incorporation or organization) |
|
(I.R.S.
Employer
Identification No.) |
3475
Victory Boulevard, Staten Island, New York |
|
10314 |
(Address of
principal executive offices) |
|
(Zip Code) |
(718)
832-0800
(Registrant’s
telephone number including area code)
N/A
(Former
name, former address and former fiscal year, if changed from last report)
Title
of each class |
|
Trading
Symbol(s) |
|
Name
of each exchange on which registered |
Common Stock,
par value $0.001 per share |
|
JVA |
|
The Nasdaq
Capital Market |
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange
Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2)
has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐
Indicate
by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule
405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such period that the registrant was required
to submit such files). Yes ☒ No ☐.
Indicate
by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting
company, or emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer” and
“smaller reporting company, and “emerging growth company” in Rule 12b-2 of the Exchange Act.
Large accelerated
filer |
☐ |
Accelerated filer |
☐ |
Non-accelerated filer |
☒ |
Smaller reporting company |
☒ |
|
|
Emerging growth company |
☐ |
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act ☐
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒
Indicate
the number of shares outstanding of each of the issuer’s classes of common stock as of the latest practicable date.
5,708,599
shares of common stock, par value $0.001 per share, are outstanding at September 14, 2023.
TABLE
OF CONTENTS
PART
I
ITEM
1 – FINANCIAL STATEMENTS.
COFFEE
HOLDING CO., INC.
CONDENSED
CONSOLIDATED BALANCE SHEETS
JULY
31, 2023 AND OCTOBER 31, 2022
| |
July 31, 2023 | | |
October 31, 2022 | |
| |
(Unaudited) | | |
| |
- ASSETS - | |
| | | |
| | |
CURRENT ASSETS: | |
| | | |
| | |
Cash | |
$ | 2,418,550 | | |
$ | 2,515,873 | |
Accounts receivable, net of allowances of $144,000 for 2023 and 2022 | |
| 6,482,154 | | |
| 7,816,473 | |
Inventories | |
| 17,138,384 | | |
| 19,252,214 | |
Due from broker | |
| 557,356 | | |
| 818,892 | |
Prepaid expenses and other current assets | |
| 441,432 | | |
| 432,126 | |
Prepaid and refundable income taxes | |
| 866,155 | | |
| 866,155 | |
TOTAL CURRENT ASSETS | |
| 27,904,031 | | |
| 31,701,733 | |
| |
| | | |
| | |
Building, machinery and equipment, net | |
| 3,507,692 | | |
| 3,199,790 | |
Customer list and relationships, net of accumulated amortization of $302,758 and $279,883 for 2023 and 2022, respectively | |
| 192,375 | | |
| 215,250 | |
Trademarks and tradenames | |
| 327,000 | | |
| 327,000 | |
Equity method investments | |
| 340,134 | | |
| 354,444 | |
Investment - other | |
| 2,500,000 | | |
| 2,500,000 | |
Right of use asset | |
| 2,777,685 | | |
| 2,871,773 | |
Deferred income tax assets - net | |
| 1,428,687 | | |
| 1,073,187 | |
Deposits and other assets | |
| 337,406 | | |
| 449,348 | |
TOTAL ASSETS | |
$ | 39,315,010 | | |
$ | 42,692,525 | |
| |
| | | |
| | |
- LIABILITIES AND STOCKHOLDERS’ EQUITY - | |
| | | |
| | |
CURRENT LIABILITIES: | |
| | | |
| | |
Accounts payable and accrued expenses | |
$ | 2,823,453 | | |
$ | 3,814,864 | |
Line of credit | |
| 9,020,000 | | |
| - | |
Cash overdrafts | |
| - | | |
| 876,148 | |
Due to broker | |
| 485,506 | | |
| 1,523,563 | |
Note payable – current portion | |
| 4,200 | | |
| 4,200 | |
Lease liability – current portion | |
| 69,044 | | |
| 220,734 | |
TOTAL CURRENT LIABILITIES | |
| 12,402,203 | | |
| 6,439,509 | |
| |
| | | |
| | |
Line of credit | |
| - | | |
| 8,314,000 | |
Lease liabilities | |
| 3,230,204 | | |
| 3,136,006 | |
Note payable – long term | |
| 4,464 | | |
| 9,105 | |
Deferred compensation payable | |
| 131,296 | | |
| 243,238 | |
TOTAL LIABILITIES | |
| 15,768,167 | | |
| 18,141,858 | |
Commitments and Contingencies | |
| - | | |
| - | |
STOCKHOLDERS’ EQUITY: | |
| | | |
| | |
Coffee Holding Co., Inc. stockholders’ equity: | |
| | | |
| | |
Preferred stock, par value $.001 per share; 10,000,000 shares authorized; none issued | |
| - | | |
| - | |
Common stock, par value $.001 per share; 30,000,000 shares authorized, 6,633,930 shares issued for 2023 and 2022; 5,708,599 shares outstanding for 2023 and 2022 | |
| 6,634 | | |
| 6,634 | |
Additional paid-in capital | |
| 19,094,618 | | |
| 19,094,618 | |
Retained earnings | |
| 9,323,613 | | |
| 10,327,437 | |
Less: Treasury stock, 925,331 common shares, at cost for 2023 and 2022 | |
| (4,633,560 | ) | |
| (4,633,560 | ) |
Total Coffee Holding Co., Inc. Stockholders’ Equity | |
| 23,791,305 | | |
| 24,795,129 | |
Noncontrolling interest | |
| (244,462 | ) | |
| (244,462 | ) |
TOTAL EQUITY | |
| 23,546,843 | | |
| 24,550,667 | |
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY | |
$ | 39,315,010 | | |
$ | 42,692,525 | |
See
Notes to Condensed Consolidated Financial Statements
COFFEE
HOLDING CO., INC.
CONDENSED
CONSOLIDATED STATEMENTS OF OPERATIONS
NINE
AND THREE MONTHS ENDED JULY 31, 2023 AND 2022
(Unaudited)
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
| |
Nine Months Ended July 31, | | |
Three Months Ended July 31, | |
| |
2023 | | |
2022 | | |
2023 | | |
2022 | |
NET SALES | |
$ | 49,411,183 | | |
$ | 50,216,316 | | |
$ | 15,764,365 | | |
$ | 17,013,286 | |
| |
| | | |
| | | |
| | | |
| | |
COST OF SALES | |
| 41,810,204 | | |
| 40,806,381 | | |
| 13,315,602 | | |
| 13,867,710 | |
| |
| | | |
| | | |
| | | |
| | |
GROSS PROFIT | |
| 7,600,979 | | |
| 9,409,935 | | |
| 2,448,763 | | |
| 3,145,576 | |
| |
| | | |
| | | |
| | | |
| | |
OPERATING EXPENSES: | |
| | | |
| | | |
| | | |
| | |
Selling and administrative | |
| 8,722,156 | | |
| 9,530,817 | | |
| 2,709,238 | | |
| 2,758,995 | |
Officers’ salaries | |
| 467,548 | | |
| 449,375 | | |
| 142,772 | | |
| 147,099 | |
TOTAL | |
| 9,189,704 | | |
| 9,980,192 | | |
| 2,852,010 | | |
| 2,906,094 | |
| |
| | | |
| | | |
| | | |
| | |
(LOSS) INCOME FROM OPERATIONS | |
| (1,588,725 | ) | |
| (570,257 | ) | |
| (403,247 | ) | |
| 239,482 | |
| |
| | | |
| | | |
| | | |
| | |
OTHER (EXPENSE) INCOME: | |
| | | |
| | | |
| | | |
| | |
Interest income | |
| 3,120 | | |
| 4,095 | | |
| 7 | | |
| 2 | |
Loss from equity method investment | |
| (14,310 | ) | |
| (43,154 | ) | |
| (5,007 | ) | |
| (7,354 | ) |
Other income | |
| 634,181 | | |
| - | | |
| 400,140 | | |
| - | |
Interest expense | |
| (393,590 | ) | |
| (143,393 | ) | |
| (144,024 | ) | |
| (53,100 | ) |
TOTAL | |
| 229,401 | | |
| (182,452 | ) | |
| 251,116 | | |
| (60,452 | ) |
| |
| | | |
| | | |
| | | |
| | |
| |
| | | |
| | | |
| | | |
| | |
(Benefit) provision for income taxes | |
| (355,500 | ) | |
| (188,626 | ) | |
| (40,250 | ) | |
| 46,649 | |
| |
| | | |
| | | |
| | | |
| | |
NET (LOSS) INCOME BEFORE NON-CONTROLLING INTEREST IN SUBSIDIARY | |
| (1,003,824 | ) | |
| (564,083 | ) | |
| (111,881 | ) | |
| 132,381 | |
Less: Net loss attributable to the non-controlling interest | |
| - | | |
| 609,231 | | |
| - | | |
| - | |
| |
| | | |
| | | |
| | | |
| | |
NET (LOSS) INCOME ATTRIBUTABLE TO COFFEE HOLDING CO., INC. | |
$ | (1,003,824 | ) | |
$ | 45,148 | | |
$ | (111,881 | ) | |
$ | 132,381 | |
| |
| | | |
| | | |
| | | |
| | |
Basic and diluted (loss) income earnings per share | |
$ | (.18 | ) | |
$ | .01 | | |
$ | (.02 | ) | |
$ | .02 | |
| |
| | | |
| | | |
| | | |
| | |
Weighted average common shares outstanding: | |
| | | |
| | | |
| | | |
| | |
Basic and diluted | |
| 5,708,599 | | |
| 5,708,599 | | |
| 5,708,599 | | |
| 5,708,599 | |
See
Notes to Condensed Consolidated Financial Statements
COFFEE
HOLDING CO., INC.
CONDENSED
CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY
THREE
AND NINE MONTHS ENDED JULY 31, 2023 AND 2022
(Unaudited)
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Earnings | | |
Interest | | |
Total | |
| |
Common Stock | | |
Treasury Stock | | |
Additional Paid-in | | |
Retained | | |
Non- controlling | | |
| |
| |
Shares | | |
Amount | | |
Shares | | |
Amount | | |
Capital | | |
Earnings | | |
Interest | | |
Total | |
| |
| | |
| | |
| | |
| | |
| | |
| | |
| | |
| |
Balance, October 31, 2021 | |
| 5,708,599 | | |
$ | 6,634 | | |
| 925,331 | | |
$ | (4,633,560 | ) | |
$ | 18,688,797 | | |
$ | 14,471,222 | | |
$ | 837,226 | | |
$ | 29,370,319 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 280,863 | | |
| - | | |
| 280,863 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock Compensation | |
| | | |
| | | |
| | | |
| | | |
| 189,768 | | |
| | | |
| | | |
| 189,768 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Dividend to common shareholders | |
| | | |
| | | |
| | | |
| | | |
| | | |
| (399,000 | ) | |
| | | |
| (399,000 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Non-controlling Interest | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| 61,663 | | |
| 61,663 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, January 31, 2022 | |
| 5,708,599 | | |
$ | 6,634 | | |
| 925,331 | | |
$ | (4,633,560 | ) | |
$ | 18,878,565 | | |
$ | 14,353,085 | | |
$ | 898,889 | | |
$ | 29,503,613 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock Compensation | |
| | | |
| | | |
| | | |
| | | |
| 174,241 | | |
| | | |
| | | |
| 174,241 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Distribution to non-controlling interest | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| (220,043 | ) | |
| (220,043 | ) |
Non-controlling Interest | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| (670,894 | ) | |
| (670,894 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (368,096 | ) | |
| - | | |
| (368,096 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, April 30, 2022 | |
| 5,708,599 | | |
$ | 6,634 | | |
| 925,331 | | |
$ | (4,633,560 | ) | |
$ | 19,052,806 | | |
$ | 13,984,989 | | |
$ | 7,952 | | |
$ | 28,418,821 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Stock Compensation | |
| | | |
| | | |
| | | |
| | | |
| 41,812 | | |
| | | |
| | | |
| 41,812 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net income | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| 132,381 | | |
| - | | |
| 132,381 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, July 31, 2022 | |
| 5,708,599 | | |
$ | 6,634 | | |
| 925,331 | | |
$ | (4,633,560 | ) | |
$ | 19,094,618 | | |
$ | 14,117,370 | | |
$ | 7,952 | | |
$ | 28,593,014 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, October 31, 2022 | |
| 5,708,599 | | |
$ | 6,634 | | |
| 925,331 | | |
$ | (4,633,560 | ) | |
$ | 19,094,618 | | |
$ | 10,327,437 | | |
$ | (244,462 | ) | |
$ | 24,550,667 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (532,103 | ) | |
| - | | |
| (532,103 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, January 31, 2023 | |
| 5,708,599 | | |
$ | 6,634 | | |
| 925,331 | | |
$ | (4,633,560 | ) | |
$ | 19,094,618 | | |
$ | 9,795,334 | | |
$ | (244,462 | ) | |
$ | 24,018,564 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (359,840 | ) | |
| - | | |
| (359,840 | ) |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Balance, April 30, 2023 | |
| 5,708,599 | | |
$ | 6,634 | | |
| 925,331 | | |
$ | (4,633,560 | ) | |
$ | 19,094,618 | | |
$ | 9,435,494 | | |
$ | (244,462 | ) | |
$ | 23,658,724 | |
Beginning balance, value | |
| 5,708,599 | | |
$ | 6,634 | | |
| 925,331 | | |
$ | (4,633,560 | ) | |
$ | 19,094,618 | | |
$ | 9,435,494 | | |
$ | (244,462 | ) | |
$ | 23,658,724 | |
| |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | | |
| | |
Net loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (111,881 | ) | |
| - | | |
| (111,881 | ) |
Net income loss | |
| - | | |
| - | | |
| - | | |
| - | | |
| - | | |
| (111,881 | ) | |
| - | | |
| (111,881 | ) |
Balance, July 31, 2023 | |
| 5,708,599 | | |
$ | 6,634 | | |
| 925,331 | | |
$ | (4,633,560 | ) | |
$ | 19,094,618 | | |
$ | 9,323,613 | | |
$ | (244,462 | ) | |
$ | 23,546,843 | |
Ending balance, value | |
| 5,708,599 | | |
$ | 6,634 | | |
| 925,331 | | |
$ | (4,633,560 | ) | |
$ | 19,094,618 | | |
$ | 9,323,613 | | |
$ | (244,462 | ) | |
$ | 23,546,843 | |
See
Notes to Condensed Consolidated Financial Statements
COFFEE
HOLDING CO., INC.
CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS
NINE
MONTHS ENDED JULY 31, 2023 AND 2022
(Unaudited)
|
|
2023 |
|
|
2022 |
|
OPERATING ACTIVITIES: |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Net
loss |
|
$ |
(1,003,824 |
) |
|
$ |
(564,083 |
) |
Adjustments
to reconcile net (loss) to net cash provided by (used in) operating activities: |
|
|
|
|
|
|
|
|
Depreciation
and amortization |
|
|
436,669 |
|
|
|
421,661 |
|
Stock-based
compensation |
|
|
- |
|
|
|
405,821 |
|
Unrealized
loss (gain) on commodities |
|
|
(776,521 |
) |
|
|
38,241 |
|
Loss on equity
method investments |
|
|
14,310 |
|
|
|
43,154 |
|
Write-off
of accounts receivable |
|
|
|
|
|
|
415,096 |
|
Write-down
of obsolete inventory |
|
|
|
|
|
|
718,353 |
|
Amortization
of right to use asset |
|
|
240,504 |
|
|
|
258,028 |
|
Deferred income
taxes |
|
|
(355,500 |
) |
|
|
(71,192 |
) |
Changes in
operating assets and liabilities: |
|
|
|
|
|
|
|
|
Accounts receivable |
|
|
1,334,319 |
|
|
|
1,349,778 |
|
Inventories |
|
|
2,113,830 |
|
|
|
(4,215,991 |
) |
Prepaid expenses
and other current assets |
|
|
(9,306) |
|
|
|
(165,419) |
|
Prepaid and
refundable income taxes |
|
|
- |
|
|
|
(577,043 |
) |
Lease liability |
|
|
(203,908 |
) |
|
|
(217,777 |
) |
Deposits and
other assets |
|
|
- |
|
|
|
(68,757 |
) |
Accounts payable
and accrued expenses |
|
|
(991,411 |
) |
|
|
(175,172 |
) |
Income
taxes payable |
|
|
- |
|
|
|
(414,949 |
) |
Net
cash provided by (used in) operating activities |
|
|
799,162 |
|
|
|
(2,820,251 |
) |
|
|
|
|
|
|
|
|
|
INVESTING ACTIVITIES: |
|
|
|
|
|
|
|
|
Purchases
of machinery and equipment |
|
|
(721,696 |
) |
|
|
(1,357,066 |
) |
Net
cash used in investing activities |
|
|
(721,696 |
) |
|
|
(1,357,066 |
) |
|
|
|
|
|
|
|
|
|
FINANCING ACTIVITIES: |
|
|
|
|
|
|
|
|
Advances under
bank line of credit |
|
|
2,434,783 |
|
|
|
3,027,654 |
|
Cash overdraft |
|
|
(876,148 |
) |
|
|
- |
|
Principal
payments on note payable |
|
|
(4,641 |
) |
|
|
(2,631 |
) |
Payment of
dividend |
|
|
|
|
|
|
(399,000 |
) |
Principal
payments under bank line of credit |
|
|
(1,728,783 |
) |
|
|
(714,504 |
) |
Net
cash (used in) provided by financing activities |
|
|
(174,789 |
) |
|
|
1,911,519 |
|
|
|
|
|
|
|
|
|
|
NET DECREASE IN CASH |
|
|
(97,323 |
) |
|
|
(2,265,798 |
) |
|
|
|
|
|
|
|
|
|
CASH,
BEGINNING OF PERIOD |
|
|
2,515,873 |
|
|
|
3,696,275 |
|
|
|
|
|
|
|
|
|
|
CASH,
END OF PERIOD |
|
$ |
2,418,550 |
|
|
$ |
1,430,477 |
|
See
Notes to Condensed Consolidated Financial Statements
COFFEE
HOLDING CO., INC.
CONDENSED
CONSOLIDATED STATEMENTS OF CASH FLOWS
NINE
MONTHS ENDED JULY 31, 2023 AND 2022
(Unaudited)
| |
2023 | | |
2022 | |
SUPPLEMENTAL DISCLOSURE OF CASH FLOW DATA: | |
| | | |
| | |
Interest paid | |
$ | 373,043 | | |
$ | 84,967 | |
Income taxes paid | |
$ | - | | |
$ | 498,992 | |
| |
| | | |
| | |
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES: | |
| | | |
| | |
| |
| | | |
| | |
Purchase of inventory by non-controlling interest | |
| | | |
$ | 220,043 | |
Initial recognition of operating lease right of use asset | |
$ | 146,416 | | |
| | |
See
Notes to Condensed Consolidated Financial Statements
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
NOTE
1 - BUSINESS ACTIVITIES:
Coffee
Holding Co., Inc. (the “Company”) conducts wholesale coffee operations, including manufacturing, roasting, packaging, marketing
and distributing roasted and blended coffees for private labeled accounts and its own brands, and it sells green coffee. The Company
also manufactures and sells coffee roasters. The Company’s core product, coffee, can be summarized and divided into three product
categories (“product lines”) as follows:
|
Wholesale Green Coffee:
unroasted raw beans imported from around the world and sold to large and small roasters and coffee shop operators; |
|
|
|
Private Label Coffee: coffee
roasted, blended, packaged and sold under the specifications and names of others, including supermarkets that want to have their
own brand name on coffee to compete with national brands; and |
|
|
|
Branded Coffee: coffee
roasted and blended to the Company’s own specifications and packaged and sold under the Company’s eight proprietary and
licensed brand names in different segments of the market. |
The
Company’s private label and branded coffee sales are primarily to customers that are located throughout the United States with
limited sales in Canada and certain countries in Asia. Such customers include supermarkets, wholesalers, and individually-owned and multi-unit
retailers. The Company’s unprocessed green coffee, which includes over 90 specialty coffee offerings, is sold primarily to specialty
gourmet roasters and to coffee shop operators in the United States with limited sales in Australia, Canada, England and China.
The
Company’s wholesale green, private label, and branded coffee product categories generate revenues and cost of sales individually
but incur selling, general and administrative expenses in the aggregate. There are no individual product managers and discrete financial
information is not available for any of the product lines. The Company’s product portfolio is used in one business and it operates
and competes in one business activity and economic environment. In addition, the three product lines share customers, manufacturing resources,
sales channels, and marketing support. Thus, the Company considers the three product lines to be one single reporting segment.
On
September 29, 2022, the Company entered into a Merger and Share Exchange Agreement (the “Merger Agreement”), by and among
the Company, Delta Corp Holdings Limited, a Cayman Islands exempted company (“Pubco”), Delta Corp Holdings Limited, a company
incorporated in England and Wales (“Delta”), CHC Merger Sub Inc., a Nevada corporation and wholly owned subsidiary of Pubco
(“Merger Sub”), and each of the holders of ordinary shares of Delta as named therein (the “Sellers”). Upon the
terms and subject to the conditions set forth in the Merger Agreement, Merger Sub will merge with and into the Company, with the Company
surviving as a direct, wholly-owned subsidiary of Pubco (the “Merger”). As a result of the Merger, each issued and outstanding
share of the Company common stock, $0.001 par value per share (the “Common Stock”), will be cancelled and converted for the
right of the holder thereof to receive one ordinary share, par value $0.0001 of Pubco (the “Pubco Ordinary Shares”).
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
NOTE
2 – GOING CONCERN, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING
POLICIES:
Going
Concern
These
accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going
concern, which contemplates continuity of operations, realization of assets and liquidation of liabilities in the normal course of
business.
The
Company prepared a forecast representing their business plans for fiscal 2024. However, the Company has yet to achieve increased revenues
at higher margins and there is no assurance they will be successful. The line of credit expires within 12 months and there have been
no discussions with the financial institution to extend the line of credit ($9 million at July 31, 2023).
The
Company’s ability to execute its operating plan through fiscal 2024 and beyond depends on its ability to renew or replace its line
of credit. The Company expects to renew the line of credit or, if necessary, seek alternative financing on similar terms. There can be
no assurance that the Company will be able to renew the line of credit in a timely manner and or that any such renewal will contain commercially
acceptable terms. Therefore, as of July 31, 2023, the Company has concluded there is substantial doubt about their ability to continue
as a going concern. The financial statements do not include any adjustments related to the recoverability and classification of recorded
asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going
concern.
Basis
of Presentation
The
Company’s fiscal year ends on October 31, of each calendar year. The accompanying interim condensed consolidated financial statements
are unaudited and have been prepared on substantially the same basis as our annual consolidated financial statements for the fiscal year
ended October 31, 2022. In the opinion of the Company’s management, these interim condensed consolidated financial statements reflect
all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair statement of our financial position,
results of operations and cash flows for the periods presented. The preparation of financial statements in conformity with 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 condensed consolidated financial statements and the reported amounts
of revenue and expenses during the reporting periods. Actual results could differ from these estimates. The October 31, 2022 year-end
condensed consolidated balance sheet data in this document was derived from audited consolidated financial statements. These condensed
consolidated financial statements and notes included in this quarterly report on Form 10-Q do not include all disclosures required by
U.S. generally accepted accounting principles (“U.S. GAAP”) and should be read in conjunction with the Company’s audited
consolidated financial statements as of and for the year ended October 31, 2022 and notes thereto included in the Company’s fiscal
2022 Annual Report on Form 10-K, filed with the Securities and Exchange Commission (“SEC”) on March 29, 2023 (the “2022
10-K”). The results of operations and cash flows for the interim periods included in these condensed consolidated financial statements
are not necessarily indicative of the results to be expected for any future period or the entire fiscal year.
The
condensed consolidated financial statements include the accounts of its subsidiaries, namely, Organic Products Trading Company, LLC (“OPTCO”),
Sonofresco, LLC (“SONO”), Comfort Foods, Inc. (“CFI”) and Generations Coffee Company, LLC (“GCC”),
the entity formed as a result of the Company’s joint venture with Caruso’s Coffee, Inc. The Company owns a 60% equity interest
in GCC. All significant inter-company transactions and balances have been eliminated in consolidation.
Significant
Accounting Policies
The
significant accounting policies used in the preparation of these condensed consolidated financial statements are disclosed in our 2022
10-K, and there have been no changes to the Company’s significant accounting policies during the three and nine months ended July
31, 2023.
Revenue
Recognition
The
Company recognizes revenue in accordance with the five-step model as prescribed by the Financial Accounting Standards Board
(“FASB”) Accounting Codification (“ASC”) Topic 606, Revenue from Contracts with Customers
(“ASC 606”) in which the Company evaluates the transfer of promised goods or services and recognizes revenue when its
customer obtains control of promised goods or services in an amount that reflects the consideration which the Company expects to be
entitled to receive in exchange for those goods or services. To determine revenue recognition for the arrangements that the Company
determines are within the scope of ASC 606, the Company performs the following five steps: (1) identify the contract(s) with a
customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the
transaction price to the performance obligations in the contract and (5) recognize revenue when (or as) the entity satisfies a
performance obligation.
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
NOTE
2 - BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (cont’d):
The
following table presents revenues by stream for the nine and three months ended July 31, 2023 and 2022.:
SCHEDULE
OF REVENUE
| | |
Nine Months Ended July 31, 2023 | | |
Three Months Ended July 31, 2023 | | |
Nine Months Ended July 31, 2022 | | |
Three Months Ended July 31, 2022 | |
Green | | |
$ | 21,078,402 | | |
$ | 6,645,606 | | |
$ | 21,163,637 | | |
$ | 7,014,783 | |
Packaged | | |
| 28,332,781 | | |
| 9,118,759 | | |
| 29,052,679 | | |
| 9,998,503 | |
Totals | | |
$ | 49,411,183 | | |
$ | 15,764,365 | | |
$ | 50,216,316 | | |
$ | 17,013,286 | |
Revenues | | |
$ | 49,411,183 | | |
$ | 15,764,365 | | |
$ | 50,216,316 | | |
$ | 17,013,286 | |
NOTE
3 - INVENTORIES:
Inventories
at July 31, 2023 and October 31, 2022 consisted of the following:
SCHEDULE
OF INVENTORIES
| |
July 31, 2023 | | |
October 31, 2022 | |
Packed coffee | |
$ | 2,818,664 | | |
$ | 2,677,617 | |
Green coffee | |
| 11,925,640 | | |
| 14,847,708 | |
Roasters and parts | |
| 534,273 | | |
| 576,778 | |
Packaging supplies | |
| 1,859,807 | | |
| 1,150,111 | |
Totals | |
$ | 17,138,384 | | |
$ | 19,252,214 | |
Inventories | |
$ | 17,138,384 | | |
$ | 19,252,214 | |
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
NOTE
4 - COMMODITIES HELD BY BROKER:
The
Company has used, and intends to continue to use in a limited capacity, short-term coffee futures and options contracts primarily for
the purpose of partially hedging and minimizing the effects of changing green coffee prices and to reduce cost of sales. The commodities
held by broker represent the market value of the Company’s trading account, which consists of options and futures contracts for
coffee held with a brokerage firm. The Company uses options and futures contracts, which are not designated or qualifying as hedging
instruments, to partially hedge the effects of fluctuations in the price of green coffee beans. Options and futures contracts are recognized
at fair value in the condensed consolidated financial statements with current recognition of gains and losses on such positions. The
Company’s accounting for options and futures contracts may increase earnings volatility in any particular period. We record all
open contract positions on our consolidated balance sheets at fair value in the due from and due to broker line items and typically do
not offset these assets and liabilities.
The
Company classifies its options and futures contracts as trading securities, and accordingly, unrealized holding gains and losses are
included in earnings and not reflected as a net amount as a separate component of stockholders’ equity.
The
Company recorded realized and unrealized gains and losses respectively, on these contracts as follows:
SCHEDULE OF REALIZED AND UNREALIZED GAINS AND LOSSES ON CONTRACTS
| |
2023 | | |
2022 | |
| |
Three Months Ended July 31, | |
| |
2023 | | |
2022 | |
Gross realized gains | |
$ | 265,801 | | |
$ | 635,570 | |
Gross realized losses | |
| (236,404 | ) | |
| - | |
Unrealized losses | |
| (159,955 | ) | |
| (150,687 | ) |
Total | |
$ | (130,558 | ) | |
$ | 484,883 | |
Gain (Loss) on Investments | |
$ | (130,558 | ) | |
$ | 484,883 | |
| |
2023 | | |
2022 | |
| |
Nine Months Ended July 31, | |
| |
2023 | | |
2022 | |
Gross realized gains | |
$ | 642,709 | | |
$ | 1,958,618 | |
Gross realized losses | |
| (1,528,765 | ) | |
| (1,257,359 | ) |
Unrealized gain (losses) | |
| 776,521 | | |
| (38,241 | ) |
Total | |
$ | (109,535 | ) | |
$ | 663,018 | |
Gain (Loss) on Investments | |
$ | (109,535 | ) | |
$ | 663,018 | |
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
NOTE
5 - LINE OF CREDIT:
On
April 25, 2017 the Company and OPTCO (together with the Company, collectively referred to herein as the “Borrowers”) entered
into an Amended and Restated Loan and Security Agreement (the “A&R Loan Agreement”) and Amended and Restated Loan Facility
(the “A&R Loan Facility”) with Sterling National Bank (“Sterling”) (later acquired by Webster Financial Corp.
(“Webster”), which consolidated (i) the financing agreement between the Company and Sterling, dated February 17, 2009, as
modified, (the “Company Financing Agreement”) and (ii) the financing agreement between Company, as guarantor, OPTCO and Sterling,
dated March 10, 2015 (the “OPTCO Financing Agreement”), amongst other things.
On
March 17, 2022, the Company reached an agreement for a new loan modification agreement and credit facility which extended the
maturity date to June 29, 2022. The facility was then approved for a two-year extension. All other terms of the A&R Loan
Agreement and A&R Loan Facility remained the same.
On
June 28, 2022, the Company reached an agreement for a new loan modification agreement and credit facility with Webster. The terms of
the new agreement, among other things: (i) provided for a new maturity date of June 30, 2024, and (ii) changed the interest rate per
annum to SOFR plus 1.75% (with such interest rate not to be lower than 3.50%). All other terms of the A&R Loan Agreement and A&R
Loan Facility remained the same.
The
Company is subject to certain covenants with respect to its line of credit agreement. The Company was not in compliance with the net
profit and non-borrower affiliate covenants as of October 31, 2022. The Company requested a waiver from the lender and the waiver was
granted and received on March 15, 2023. The lender also extended the due date of the October 31, 2022 financial statements until April
15, 2023. The loan agreement was also modified on March 15, 2023 to, among other things: (i) provide for a requirement for subordination
agreements if necessary, and (ii) change the terms of transactions with affiliates from a dollar limitation to allowable in the ordinary
course of business, (iii) establishe a new covenant for a fixed charge coverage ratio.
Each
of the A&R Loan Facility and A&R Loan Agreement contains covenants, subject to certain exceptions, that place annual restrictions
on the Borrowers’ operations, including covenants relating to debt restrictions, capital expenditures, indebtedness, minimum deposit
restrictions, tangible net worth, net profit, leverage, employee loan restrictions, dividend and repurchase restrictions (common stock
and preferred stock), and restrictions on intercompany transactions. The outstanding balance on the Company’s lines of credit were
$9,020,000 and $8,314,000 as of July 31, 2023 and October 31, 2022, respectively.
NOTE
6 - INCOME TAXES:
The
Company accounts for income taxes pursuant to the asset and liability method which requires deferred income tax assets and liabilities
to be computed for temporary differences between the financial statement and tax basis of assets and liabilities that will result in
taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are
expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected
to be realized. The income tax provision or benefit is the tax incurred for the period plus or minus the change during the period in
deferred tax assets and liabilities.
As
of July 31, 2023 and October 31, 2022, the Company did not have any unrecognized tax benefits or open tax positions. The Company’s
practice is to recognize interest and/or penalties related to income tax matters in income tax expense. As of July 31, 2023 and October
31, 2022, the Company had no accrued interest or penalties related to income taxes. The Company currently has no federal or state tax
examinations in progress.
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
NOTE
6 - INCOME TAXES (cont’d):
The
Company files a U.S. federal income tax return and California, Colorado, Connecticut, Idaho, Kansas, Michigan, New Jersey, New York,
New York City, Virginia, Texas, Rhode Island, South Carolina, and Oregon state tax returns.
The
Company’s federal income tax return is no longer subject to examination by the federal taxing authority for years before fiscal
2019. The Company’s California, Colorado and New Jersey and Texas income tax returns are no longer subject to examination by their
respective taxing authorities for the years before fiscal 2019. The Company’s Oregon, New York, Kansas, South Carolina, Rhode Island,
Connecticut and Michigan income tax returns are no longer subject to examination by their respective taxing authorities for the years
before fiscal 2019.
NOTE
7 - EARNINGS (LOSS) PER SHARE:
The
Company presents “basic” and “diluted” earnings per common share pursuant to the provisions included in the authoritative
guidance issued by FASB ASC 260, “Earnings per Share,” and certain other financial accounting pronouncements. Basic earnings
per common share were computed by dividing net (loss) income by the sum of the weighted-average number of common shares outstanding.
Diluted earnings per common share is computed by dividing the net (loss) income by the weighted-average number of common shares outstanding
plus the dilutive effect of common shares issuable upon exercise of potential sources of dilution.
The
weighted average common shares outstanding used in the computation of basic and diluted earnings per share were 5,708,599 for the nine
and three months ended July 31, 2023 and 2022. The Company had granted 1,000,000 options in the second quarter of 2019, which have not
been included in the calculation of diluted earnings per share due to their anti-dilutive nature.
NOTE
8 - COMMITMENTS AND CONTINGENCIES:
The
Company has a 401(k) Retirement Plan, which covers all the full time employees who have completed one year of service and have reached
their 21st birthday. The Company matches 100% of the aggregate salary reduction contribution up to the first 3% of compensation
and 50% of aggregate contribution of the next 2% of compensation.
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
NOTE
9 - LEASES:
The
following summarizes the Company’s operating leases:
SCHEDULE
OF OPERATING LEASES
| |
2023 | | |
2022 | |
Right-of-use operating lease assets | |
$ | 2,777,685 | | |
$ | 2,871,773 | |
| |
| | | |
| | |
Current lease liability | |
$ | 69,044 | | |
$ | 220,734 | |
Non-current lease liability | |
| 3,230,204 | | |
| 3,136,006 | |
Total lease liability | |
$ | 3,299,248 | | |
$ | 3,356,740 | |
The
amortization of the right-of-use asset for the three months ended July 31, 2023 and 2022 was $80,662 and $78,079, respectively. The amortization
of the right-of-use asset for the nine months ended July 31, 2023 and 2022 was $240,504 and $258,028, respectively.
Weighted average remaining
lease term |
|
10.5 |
|
Weighted average discount rate |
|
4.9 |
% |
Maturities
of lease liabilities by year for our operating leases are as follows:
SCHEDULE
OF MINIMUM FUTURE LEASE PAYMENTS
|
|
|
|
|
2023 |
|
$ |
365,579 |
|
2024 |
|
|
519,304 |
|
2025 |
|
|
393,668 |
|
2026 |
|
|
376,683 |
|
2027 |
|
|
367,788 |
|
Thereafter
|
|
|
2,333,300 |
|
Total lease payments |
|
$ |
4,356,322 |
|
Less: imputed
interest |
|
|
(1,057,074 |
) |
Present
value of operating lease liabilities |
|
$ |
3,299,248 |
|
In
June 2021, the Company purchased a facility in Colorado for $900,321 that it was previously leasing. On the date of purchase, the Company
wrote off the carrying value of the right-of-use asset and lease liability associated with this facility of $242,888.
In
December 2022, the Company extended its lease at its subsidiary Sonofresco in Washington through December 2023. As a result, on the date
of the modification the Company increased its right-of-use asset and lease liability by $40,797 as of January 31, 2023.
In
March 2023, the Company extended its lease at its subsidiary Organics Products Trading Company in Washington through March 2026. As a
result, on the date of the modification the Company increased its right-of-use asset and lease liability by $105,619 as of April 30,
2023.
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
NOTE
10 - RELATED PARTY TRANSACTIONS:
The
Company has engaged its 40% former partner in Generation Coffee Company LLC (“GCC”) as an outside contractor (the “Partner”).
Included in contract labor expense are expenses incurred by the Partner during the three and nine months ended July 31, 2023 and 2022
of $0 and $56,851 and $58,490 and $210,961, respectively, for the processing of finished goods.
In
January 2005, the Company established the “Coffee Holding Co., Inc. Non-Qualified Deferred Compensation Plan.” Currently,
there is only one participant in the plan: the Company’s Chief Executive Officer. Within the plan guidelines, this employee is
deferring a portion of his current salary and bonus. The assets are held in a separate trust. The deferred compensation payable represents
the liability due to the Chief Executive Officer of the Company. The assets were $131,296 and $243,238 at July 31, 2023 and October 31,
2022, respectively, and are included in the Deposits and other assets in the accompanying balance sheets. The deferred compensation liability
at July 31, 2023 and October 31, 2022 were $131,296 and $243,238, respectively.
NOTE
11 - STOCKHOLDERS’ EQUITY:
|
a. |
Treasury
Stock. The Company utilizes the cost method of accounting for treasury stock. The cost of reissued shares is determined under
the last-in, first-out method. The Company did not purchase any shares during the three and nine months ended July 31, 2023 and the
year ended October 31, 2022. |
|
|
|
|
b. |
Stock
Options. The Company has an incentive stock plan, the 2013 Equity Compensation Plan (the “2013 Plan”), and on April
19, 2019, has granted 1,000,000 stock options to employees, officers and non-employee directors from the 2013 Plan each with an exercise
price of $5.43. Options granted under the 2013 Plan may be Incentive Stock Options or Nonqualified Stock Options, as determined by
the Administrator at the time of grant. No options were granted, forfeited or expired during the three and nine months ended July
31, 2023 or for the year ended October 31, 2022. |
|
|
|
|
|
The Company
recorded $0 stock-based compensation for the three and nine months ended July 31, 2023 and $41,812 and $405,821 for the three and
nine months ended July 31, 2022. |
ITEM
2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS
Cautionary
Note on Forward-Looking Statements
Some
of the matters discussed under the caption “Management’s Discussion and Analysis of Financial Condition and Results of “Operations” “Business,” “Risk Factors” and elsewhere in this annual report include forward-looking statements made pursuant
to the safe harbor provisions of the Private Securities Litigation Reform Act of 1995. We have based these forward-looking statements
upon information available to management as of the date of this Form 10-Q and management’s expectations and projections about future
events, including, among other things:
|
● |
our dependency
on a single commodity could affect our revenues and profitability; |
|
● |
our success
in expanding our market presence in new geographic regions; |
|
● |
the effectiveness
of our hedging policy may impact our profitability; |
|
● |
the success
of our joint ventures; |
|
● |
our success
in implementing our business strategy or introducing new products; |
|
● |
our ability
to attract and retain customers; |
|
● |
our ability
to obtain additional financing; |
|
● |
our ability
to comply with the restrictive covenants we are subject to under our current financing; |
|
● |
the effects
of competition from other coffee manufacturers and other beverage alternatives; |
|
● |
the impact
to the operations of our Colorado facility; |
|
● |
general economic
conditions and conditions which affect the market for coffee; |
|
● |
the potential
adverse impact of the COVID-19 pandemic on our operations and results; |
|
● |
our expectations
regarding, and the stability of, our supply chain, including potential shortages or interruptions in the supply or delivery of green
coffee; |
|
● |
the macro
global economic environment; |
|
● |
our ability
to maintain and develop our brand recognition; |
|
● |
the impact
of rapid or persistent fluctuations in the price of coffee beans; |
|
● |
fluctuations
in the supply of coffee beans; |
|
● |
the volatility
of our common stock; and |
|
● |
other risks
which we identify in future filings with the Securities and Exchange Commission (the “SEC”). |
In
some cases, you can identify forward-looking statements by terminology such as “may,” “should,” “could,”
“predict,” “potential,” “continue,” “expect,” “anticipate,” “future,”
“intend,” “plan,” “believe,” “estimate” and similar expressions (or the negative of such
expressions). Any or all of our forward looking statements in this quarterly report and in any other public statements we make may turn
out to be wrong. They can be affected by inaccurate assumptions we might make or by known or unknown risks and uncertainties. Consequently,
no forward-looking statement can be guaranteed. In addition we undertake no responsibility to update any forward-looking statement to
reflect events or circumstances that occur after the date of this quarterly report.
Overview
We
are an integrated wholesale coffee roaster and dealer in the United States and one of the few coffee companies that offers a broad array
of coffee products across the entire spectrum of consumer tastes, preferences and price points. As a result, we believe that we are well-positioned
to increase our profitability and endure potential coffee price volatility throughout varying cycles of the coffee market and economic
conditions.
Our
operations have primarily focused on the following areas of the coffee industry:
|
● |
the sale of wholesale specialty green
coffee; |
|
● |
the roasting, blending, packaging and
sale of private label coffee; |
|
● |
the roasting, blending, packaging and
sale of our eight brands of coffee; and |
|
● |
sales of our tabletop coffee roasting
equipment. |
Our
operating results are affected by a number of factors including:
|
● |
the level
of marketing and pricing competition from existing or new competitors in the coffee industry; |
|
● |
our ability
to retain existing customers and attract new customers; |
|
● |
our hedging
policy; |
|
● |
fluctuations
in purchase prices and supply of green coffee and in the selling prices of our products; and |
|
● |
our ability
to manage inventory and fulfillment operations and maintain gross margins. |
Our
net sales are driven primarily by the success of our sales and marketing efforts and our ability to retain existing customers and attract
new customers. For this reason, we have made, and will continue to evaluate, strategic decisions to acquire and invest in measures that
are expected to increase net sales.
Our
sales are affected by the price of green coffee. We purchase our green coffee from dealers located primarily within the United States.
The dealers supply us with coffee beans from many countries, including Colombia, Mexico, Kenya, Indonesia, Brazil and Uganda. The supply
and price of coffee beans are subject to volatility and are influenced by numerous factors which are beyond our control. For example,
in Brazil, which produces approximately 40% of the world’s green coffee, the coffee crops are historically susceptible to frost
in June and July and drought in September, October and November. However, because we purchase coffee from a number of countries and are
able to freely substitute one country’s coffee for another in our products, price fluctuations in one country generally have not
had a material impact on the price we pay for coffee. Accordingly, price fluctuations in one country generally have not had a material
effect on our results of operations, liquidity and capital resources. Historically, because we generally have been able to pass green
coffee price increases through to customers, increased prices of green coffee generally result in increased net sales, irrespective of
sales volume.
The
supply and price of coffee beans are subject to volatility and are influenced by numerous factors which are beyond our control. Historically,
we have used, and intend to continue to use in a limited capacity, short-term coffee futures and options contracts primarily for the
purpose of partially hedging the effects of changing green coffee prices. In addition, we acquired, and expect to continue to acquire,
futures contracts with longer terms, generally three to four months, primarily for the purpose of guaranteeing an adequate supply of
green coffee. Realized and unrealized gains or losses on options and futures contracts are reflected in our cost of sales. Gains on options
and futures contracts reduce our cost of sales and losses on options and futures contracts increase our cost of sales. The use of these
derivative financial instruments has generally enabled us to mitigate the effect of changing prices. We believe that, in normal economic
times, our hedging policies remain a vital element to our business model not only in controlling our cost of sales, but also giving us
the flexibility to obtain the inventory necessary to continue to grow our sales while trying to minimize margin compression during a
time of historically high coffee prices.
However,
no strategy can entirely eliminate pricing risks and we generally remain exposed to losses on futures contracts when prices decline significantly
in a short period of time, and we would generally remain exposed to supply risk in the event of non-performance by the counterparties
to any of our futures contracts. Although we have had net gains on options and futures contracts in the past, we have incurred significant
losses on options and futures contracts during some recent reporting periods. In these cases, our cost of sales has increased, resulting
in a decrease in our profitability or increase our losses. Such losses have and could in the future materially increase our cost of sales
and materially decrease our profitability and adversely affect our stock price. If our hedging policy is not effective, we may not be
able to control our coffee costs, we may be forced to pay greater than market value for green coffee and our profitability may be reduced.
Failure to properly design and implement an effective hedging strategy may materially adversely affect our business and operating results.
If the hedges that we enter do not adequately offset the risks of coffee bean price volatility or our hedges result in losses, our cost
of sales may increase, resulting in a decrease in profitability or increased losses. As previously announced, as a result of the volatile
nature of the commodities markets, we have and are continuing to scale back our use of hedging and short-term trading of coffee futures
and options contracts, and intend to continue to use these practices in a limited capacity going forward.
Critical
Accounting Policies and Estimates
There
have been no changes to our critical accounting policies during the three and nine months ended July 31, 2023. Critical accounting policies
and the significant estimates in accordance with such policies are regularly discussed with our Audit Committee. Those policies are discussed
under “Critical Accounting Policies” in “Part II. Item 7. Management’s Discussion and Analysis of Financial Condition
and Results of Operations” as well as in our consolidated financial statements and footnotes thereto, each included in our annual
report on Form 10-K filed with the SEC on March 29, 2023 for the fiscal year ended October 31, 2022.
Three
Months Ended July 31, 2023 Compared to the Three Months Ended July 31, 2022
Net
Sales. Net sales totaled $15,764,365 for the three months ended July 31, 2023, a decrease of $1,248,921, or 7.3%, from $17,013,286
for the three months ended July 31, 2022. The decrease in net sales was due to a decrease in sales from our Generations/Steep N Brew
subsidiary and lower selling prices of green coffee to our wholesale green coffee customer base partially offset by an increase of sales
to our legacy customers.
Cost
of Sales. Cost of sales for the three months ended July 31, 2023 was $13,315,602, or 84.5% of net sales, as compared to $13,867,710,
or 81.5% of net sales, for the three months July 31, 2022. Cost of sales consists primarily of the cost of green coffee and packaging
materials and realized and unrealized gains or losses on hedging activity. The decrease in cost of sales was due to our decreased sales
partially offset by a small loss in our hedging operation compared to a gain in hedging in 2022.
Gross
Profit. Gross profit for the three months ended July 31, 2023 amounted to $2,448,763 or 15.5% of net sales, as compared to $3,145,576
or 18.5% of net sales, for the three months ended July 31, 2022. The decrease in gross profits on a percentage basis was attributable
to the factors listed above.
Operating
Expenses. Total operating expenses decreased by $54,084 to $2,852,010 for the three months ended July 31, 2023 from $2,906,094
for the three months ended July 31, 2022. Selling and administrative expenses decreased by $49,757 and officers’ salaries decreased
by $4,327. Operating expenses decreased primarily due to our Generations joint venture not generating expenses for the three months ended
July 2023 compared to the three months ended July 31, 2022, partially offset by increase in various other categories
Other
Income (Expense). Other income for the three months ended July 31, 2023 was $251,116, an increase of $311,568 from other expense
of $60,452 for the three months ended July 31, 2022. The increase in other income was attributable to an increase in other income of
$400,140 due to an insurance claim, partially offset by an increase in interest expense of $90,924.
Income
Taxes. Our benefit for income taxes for the three months ended July 31, 2023 totaled $40,250 compared to a provision of $46,649
for the three months ended July 31, 2022. The change was primarily attributable to the difference in the loss for the quarter ended July
31, 2023 versus the income in the quarter ended July 31, 2022.
Net
(Loss) Income. We had a net loss of $111,881 or $(0.02) per share basic and diluted, for the three months ended July 31, 2023
compared to net income of $132,381, or $0.02 per share basic and diluted for the three months ended July 31, 2022.
Nine
Months Ended July 31, 2023 Compared to the Nine Months Ended July 31, 2022
Net
Sales. Net sales totaled $49,411,183 for the nine months ended July 31, 2023, a decrease of $805,133, or 1.6%, from $50,216,316
for the nine months ended July 31, 2022. The decrease in net sales was due to a decrease in sales from our Generations/Steep N Brew subsidiary
and lower selling prices of green coffee to our wholesale green coffee customer base partially offset by an increase of sales to our
legacy customers.
Cost
of Sales. Cost of sales for the nine months ended July 31, 2023 was $41,810,204, or 84.6% of net sales, as compared to $40,806,381,
or 81.3% of net sales, for the nine months July 31, 2022. Cost of sales consists primarily of the cost of green coffee and packaging
materials and realized and unrealized gains or losses on hedging activity.
Gross
Profit. Gross profit for the nine months ended July 31, 2023 amounted to $7,600,979 or 15.4% of net sales, as compared to $9,409,935
or 18.7% of net sales, for the nine months ended July 31, 2022. The decrease in gross profits on a percentage basis was attributable
to the factors listed above.
Operating
Expenses. Total operating expenses decreased by $790,488 to $9,189,704 for the nine months ended July 31, 2023 from $9,980,192
for the nine months ended July 31, 2022. Selling and administrative expenses decreased by $808,661 and officers’ salaries increased
by $18,173. Operating expenses decreased primarily due to our Generations joint venture not generating expenses for the nine months ended
July 2023 compared to the nine months ended July 31, 2022, partially offset by increase in various other categories.
Other
Income (Expense). Other income for the nine months ended July 31, 2023 was $229,401, an increase of $411,853 from other expense
of $182,452 for the nine months ended July 31, 2022. The increase was attributable to an increase in other income of $634,181 due to
an insurance claim, a decrease in our loss from our equity investments of $28,844, partially offset by an increase in our interest expense
of $250,197 and a decrease in our interest income of $975, during the nine months ended July 31, 2023.
Income
Taxes. Our benefit for income taxes for the nine months ended July 31, 2023 totaled $355,500 compared to a benefit of $188,626
for the nine months ended July 31, 2022. The change was primarily attributable to the difference in the income for the nine months ended
July 31, 2023 versus the income in the nine months ended July 31, 2022.
Net
(Loss) Income. We had a net loss of $1,003,824 or ($0.18) per share basic and diluted, for the nine months ended July 31, 2023
compared to net income of $45,148, or $0.01 per share basic and diluted for the nine months ended July 31, 2022. The decrease in net
income was due primarily to the reasons described above.
Liquidity
and Capital Resources
Going
Concern
These
condensed consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates
continuity of operations, realization of assets and liquidation of liabilities in the normal course of business.
The
Company prepared a forecast representing their business plans for fiscal 2024. However, the Company has yet to achieve increased revenues
at higher margins and there is no assurance they will be successful. The line of credit expires within 12 months and there have been
no discussions with the financial institution to extend the line of credit ($9 million at July 31, 2023).
The
Company’s ability to execute its operating plan through fiscal 2024 and beyond depends on its ability to renew or replace its line
of credit. The Company expects to renew the line of credit or, if necessary, seek alternative financing on similar terms. There can be
no assurance that the Company will be able to renew the line of credit in a timely manner and or that any such renewal will contain commercially
acceptable terms. Therefore, as of July 31, 2023, the Company has concluded there is substantial doubt about their ability to continue
as a going concern.
As
of July 31, 2023, we had working capital of $15,501,828, which represented a $9,760,396 decrease from our working capital of $25,262,224
as of October 31, 2022. Our working capital decreased primarily due to decreases of $97,323 in cash and cash equivalents, $1,334,319
in accounts receivable, $2,113,830 in inventories, $261,536 in due from broker and our line of credit of $9,020,000 being shown as current,partially
offset by an increase of $9,306 in prepaid expenses and other current assets, decreases of $991,411 in accounts payable and accrued expenses,
$876,148 in cash overdrafts, $1,038,057 in due to broker and $151,690 in lease liability – current portion. As of July 31, 2023,
the outstanding balance on our line of credit was $9,020,000 compared to $8,314,000 as of October 31, 2022.
On
April 25, 2017 the Company and OPTCO (together with the Company, collectively referred to herein as the “Borrowers”) entered
into an Amended and Restated Loan and Security Agreement (the “A&R Loan Agreement”) and Amended and Restated Loan Facility
(the “A&R Loan Facility”) with Sterling National Bank (“Sterling”), which was later acquired by Webster Financial
Corp. (“Webster”), which consolidated (i) the financing agreement between the Company and Sterling, dated February 17, 2009,
as modified, (the “Company Financing Agreement”) and (ii) the financing agreement between Company, as guarantor, OPTCO and
Sterling, dated March 10, 2015 (the “OPTCO Financing Agreement”), amongst other things.
On
March 17, 2022, we reached an agreement for a new loan modification agreement and credit facility which extended the maturity date
to June 29, 2022. All other terms of the A&R Loan Agreement and A&R Loan Facility remained the same.
On
June 28, 2022, we reached an agreement for a new loan modification agreement and credit facility with Webster. The terms of the new agreement,
among other things: (i) provided for a new maturity date of June 30, 2024, and (ii) changed the interest rate per annum to SOFR plus
1.75% (with such interest rate not to be lower than 3.50%). All other terms of the A&R Loan Agreement and A&R Loan Facility remained
the same.
As
further explained in Note 5 to the condensed consolidated financial statements, we are subject to certain covenants with respect to our
line of credit agreement and we were not in compliance with the net profit and non-borrower affiliate covenants as of October 31, 2022.
We requested a waiver from the lender and the waiver was granted and received on March 15, 2023. The lender also extended the due date
of the October 31, 2022 financial statements until April 15, 2023. On March 15, 2023, the A&R Loan Agreement was also modified to,
among other things: (i) provide for a requirement for subordination agreements if necessary, (ii) change the terms of transactions with
affiliates from a dollar limitation to allowable in the ordinary course of business, and (iii) establish a new covenant for a fixed charge
coverage ratio.
Each
of the A&R Loan Facility and A&R Loan Agreement contains covenants, subject to certain exceptions, that place annual restrictions
on the Borrowers’ operations, including covenants relating to debt restrictions, capital expenditures, indebtedness, minimum deposit
restrictions, tangible net worth, net profit, leverage, employee loan restrictions, dividend and repurchase restrictions (common stock
and preferred stock), and restrictions on intercompany transactions. The outstanding balance on our lines of credit were $9,020,000 and
$8,314,000 as of July 31, 2023 and October 31, 2022, respectively.
For
the nine months ended July 31, 2023, our operating activities provided net cash of $799,162 as compared to the nine months ended July
31, 2022 when operating activities used net cash of $2,820,251. The increased cash flow from operations for the nine months ended July
31, 2023 was primarily due to our inventory position.
For
the nine months ended July 31, 2023, our investing activities used net cash of $721,696 as compared to the nine months ended July 31,
2022 when net cash used by investing activities was $1,357,066. The decrease in our uses of cash in investing activities was due to our
decreased purchases of machinery and equipment during the nine months ended July 31, 2023.
For
the nine months ended July 31, 2023, our financing activities used net cash of $174,789 compared to net cash provided by financing activities
of $1,911,519 for the nine months ended July 31, 2022. The change in cash flow from financing activities for the nine months ended July
31, 2023 was due to our credit line activity.
We
expect to fund our operations, including paying our liabilities, funding capital expenditures and making required payments on our indebtedness,
through at least the next twelve months from the date these condensed consolidated financial statements are issued, with cash provided
by operating activities and the use of our credit facility. In addition, an increase in eligible accounts receivable and inventory would
permit us to make additional borrowings under our line of credit.
Off-Balance
Sheet Arrangements
We
do not have any off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial
condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources
that is material to investors.
ITEM
3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
Not
Applicable.
ITEM
4. CONTROLS AND PROCEDURES
Evaluation
of Disclosure Controls and Procedures
Management,
which includes our President, Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our disclosure
controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the Securities Exchange Act of 1934, as amended (the “Exchange
Act”)) as of the end of the period covered by this report. Based upon that evaluation, our President, Chief Executive Officer and
Chief Financial Officer concluded that the disclosure controls and procedures were not effective due to the existence of material weaknesses
in our internal controls over financial reporting.
Material
Weakness Over Financial Reporting
During
the year ended October 31, 2020, our controls were inadequate to prevent and detect misstatements of stock-based compensation awards
and quantities of inventory at one of our subsidiaries. Accordingly, management determined that this control deficiency constituted a
material weakness.
During
the year ended October 31, 2021, we identified inappropriate system access controls over our financial reporting system. These controls
were not designed to prevent or detect unauthorized changes to source information, or implement an appropriate level of segregation of
duties. During this same period, we determined that we lacked adequate controls with respect to identifying and accounting for material
contracts. This was evidenced by our failure to properly identify and account for a material lease amendment.
Further,
during the year ended October 31, 2021, we determined that we lacked adequate controls with respect to physical custody of certain hardware,
electronic and hard copy records of Generations Coffee and its component operation known as Steep n’ Brew following the Company’s
relocation or vacating of certain premises used in the operations of that business unit. Accordingly, management determined that the
foregoing were control deficiencies that constituted material weaknesses.
Additionally,
on January 24, 2023, we concluded, after discussion with management, that our financial statements inaccurately accounted for certain
intercompany eliminations in our consolidated statements of operations for the fiscal year ended October 31, 2020. As a result, we determined
that there was an overstatement of net sales and cost of sales in the consolidated statement of operations of approximately $8.3 million
in our financial statements during the fiscal year ended October 31, 2020 which required a restatement of the previously issued financial
statements for the fiscal year ended October 31, 2020. This was due to inadequate design and implementation of controls to evaluate and
monitor the presentation and compliance with accounting principles generally accepted in the United States of America related to the
statement of operations. Accordingly, management has determined that this control deficiency constituted a material weakness.
Notwithstanding
such material weaknesses, we believe the financial information presented herein is materially correct and fairly presents the financial
position and operating results of the three and nine months ended July 31, 2023 in conformity with U.S. generally accepted accounting
principles for interim financial information and in accordance with the rules and regulations of the SEC.
Remediation
Plan for the Material Weaknesses
As
previously disclosed in Item 9A of our Annual Report on Form 10-K for the fiscal year ended October 31, 2022, management has identified
material weaknesses as of that date. A “material weakness” is a deficiency, or combination of deficiencies, in internal control
over financial reporting, such that there is a reasonable possibility that a material misstatement of the company’s annual or interim
financial statements will not be prevented or detected on a timely basis. To remediate the material weaknesses identified above, we are
initiating controls and procedures in order to:
|
● |
educating
control owners concerning the principles and requirements of each control, with a focus on those related to user access to our financial
reporting systems impacting financial reporting; |
|
● |
developing
and maintaining documentation to promote knowledge transfer upon personnel and function changes; |
|
● |
developing
enhanced controls and reviews related to our financial reporting systems; |
|
● |
performing
an in-depth analysis of who should have access to perform key functions within our financial reporting system that impact financial
reporting and redesigning aspects of the system to better allow the access rights to be implemented. |
|
● |
cross referencing
analysis to be completed on a quarterly basis; and |
|
● |
implementing
additional levels of internal review of financial statements and any adjustments made thereto. |
The
material weaknesses identified above will not be considered remediated until our remediation efforts have been fully implemented and
we have concluded that these controls are operating effectively.
Management
does not expect that our internal control over financial reporting will prevent or detect all errors and all fraud. A control system,
no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control systems
are met. Further, the design of a control system must reflect the fact that there are resource constraints, and the benefits of controls
must be considered relative to their costs. Because of the inherent limitations in a cost-effective control system, no evaluation of
internal control over financial reporting can provide absolute assurance that misstatements due to error or fraud will not occur or that
all control issues and instances of fraud, if any, have been or will be detected.
Changes
in Internal Control over Financial Reporting
Other
than the changes intended to remediate the material weakness as discussed above and in Part II, Item 9A of our Annual Report on Form
10-K for the year ended October 31, 2022, there was no change in our internal control over financial reporting (as defined in Rules 13a-15(f)
and 15d-15(f) under the Exchange Act) during the fiscal quarter ended July 31, 2023 that has materially affected, or is reasonably likely
to materially affect, our internal control over financial reporting.
PART
II - OTHER INFORMATION
ITEM
1. LEGAL PROCEEDINGS.
None.
ITEM
1A. RISK FACTORS.
Our
operations and financial results are subject to various risks and uncertainties, including those described in Part I, Item 1A, “Risk
Factors” in our Annual Report on Form 10-K for the year ended October 31, 2022 filed with the Securities and Exchange Commission
on March 29, 2023. There have been no material changes to our risk factors since the Company’s Annual Report on Form 10-K for the
year ended October 31, 2022.
ITEM
2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.
None.
ITEM
3. DEFAULTS UPON SENIOR SECURITIES.
None.
ITEM
4. MINE SAFETY DISCLOSURES.
None.
ITEM
5. OTHER INFORMATION.
None.
ITEM
6. EXHIBITS.
*
Filed herewith
**
Furnished herewith
Signatures
Pursuant
to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.
|
Coffee Holding Co., Inc. |
|
|
|
Date: September
14, 2023 |
By: |
/s/
Andrew Gordon |
|
|
Andrew Gordon President |
|
|
Chief Executive Officer and Chief Financial
Officer |
Exhibit
31.1
CERTIFICATION
I,
Andrew Gordon, certify that:
1. |
I have reviewed
this quarterly report on Form 10-Q for the period ended July 31, 2023 of Coffee Holding Co., Inc.; |
|
|
2. |
Based on
my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to
make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the
period covered by this report; |
|
|
3. |
Based on
my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects
the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
|
|
4. |
I am responsible
for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and
internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15-15(f)) for the registrant and have: |
|
(a) |
Designed
such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under my supervision, to
ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to me by others
within those entities, particularly during the period in which this report is being prepared; |
|
|
|
|
(b) |
Designed
such internal control over financial reporting, or caused such internal control over financial reporting to be designed under my
supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements
for external purposes in accordance with generally accepted accounting principles; |
|
|
|
|
(c) |
Evaluated
the effectiveness of the registrant’s disclosure controls and procedures and presented in this report my conclusions about
the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation;
and |
|
|
|
|
(d) |
Disclosed
in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s
most recent fiscal quarter (the registrant’s fourth quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and |
5. |
I have disclosed,
based on my most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit
committee of the registrant’s board of directors (or persons performing the equivalent functions): |
|
(a) |
All significant
deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably
likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|
|
|
|
(b) |
Any fraud,
whether or not material, that involves management or other employees who have a significant role in the registrant’s internal
control over financial reporting. |
Date:
September 14, 2023 |
By: |
/s/
Andrew Gordon |
|
|
Andrew Gordon |
|
|
President, Chief Executive Officer, Chief
Financial Officer and Treasurer (Principal Executive Officer, Principal Financial Officer, Chief Accounting Officer) |
Exhibit
32.1
STATEMENT
FURNISHED PURSUANT TO SECTION 906 OF THE
SARBANES-OXLEY
ACT OF 2002, 18 U.S.C. SECTION 1350
The
undersigned, Andrew Gordon, is the President, Chief Executive Officer and Chief Financial Officer of Coffee Holding Co., Inc. (the “Company”).
This
statement is being furnished in connection with the filing by the Company of the Company’s Quarterly Report on Form 10-Q for the
period ended July 31, 2023 (the “Report”).
By
execution of this statement, I certify that:
|
(A) |
the Report
fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a) or 78o(d));
and |
|
|
|
|
(B) |
the information
contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company
as of the dates and for the periods covered by the Report. |
This
statement is authorized to be attached as an exhibit to the Report so that this statement will accompany the Report at such time as the
Report is filed with the Securities and Exchange Commission, pursuant to Section 906 of the Sarbanes- Oxley Act of 2002, 18 U.S.C. Section
1350. It is not intended that this statement be deemed to be filed for purposes of the Securities Exchange Act of 1934, as amended.
A
signed original of this written statement required by Section 906 has been provided to Coffee Holding Co., Inc. and will be retained
by Coffee Holding Co., Inc. and furnished to the Securities and Exchange Commission or its staff upon request.
Date:
September 14, 2023 |
By: |
/s/
Andrew Gordon |
|
|
Andrew Gordon |
|
|
President, Chief Executive Officer, Chief
Financial Officer and Treasurer (Principal Executive Officer, Principal Financial Officer, Chief Accounting Officer) |
v3.23.2
Cover - shares
|
9 Months Ended |
|
Jul. 31, 2023 |
Sep. 14, 2023 |
Cover [Abstract] |
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Document Type |
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|
|
Document Fiscal Period Focus |
Q3
|
|
Document Fiscal Year Focus |
2023
|
|
Current Fiscal Year End Date |
--10-31
|
|
Entity File Number |
001-32491
|
|
Entity Registrant Name |
Coffee
Holding Co., Inc.
|
|
Entity Central Index Key |
0001007019
|
|
Entity Tax Identification Number |
11-2238111
|
|
Entity Incorporation, State or Country Code |
NV
|
|
Entity Address, Address Line One |
3475
Victory Boulevard
|
|
Entity Address, City or Town |
Staten Island
|
|
Entity Address, State or Province |
NY
|
|
Entity Address, Postal Zip Code |
10314
|
|
City Area Code |
(718)
|
|
Local Phone Number |
832-0800
|
|
Title of 12(b) Security |
Common Stock,
par value $0.001 per share
|
|
Trading Symbol |
JVA
|
|
Security Exchange Name |
NASDAQ
|
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Yes
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v3.23.2
Condensed Consolidated Balance Sheets - USD ($)
|
Jul. 31, 2023 |
Oct. 31, 2022 |
CURRENT ASSETS: |
|
|
Cash |
$ 2,418,550
|
$ 2,515,873
|
Accounts receivable, net of allowances of $144,000 for 2023 and 2022 |
6,482,154
|
7,816,473
|
Inventories |
17,138,384
|
19,252,214
|
Due from broker |
557,356
|
818,892
|
Prepaid expenses and other current assets |
441,432
|
432,126
|
Prepaid and refundable income taxes |
866,155
|
866,155
|
TOTAL CURRENT ASSETS |
27,904,031
|
31,701,733
|
Building, machinery and equipment, net |
3,507,692
|
3,199,790
|
Customer list and relationships, net of accumulated amortization of $302,758 and $279,883 for 2023 and 2022, respectively |
192,375
|
215,250
|
Trademarks and tradenames |
327,000
|
327,000
|
Equity method investments |
340,134
|
354,444
|
Investment - other |
2,500,000
|
2,500,000
|
Right of use asset |
2,777,685
|
2,871,773
|
Deferred income tax assets - net |
1,428,687
|
1,073,187
|
Deposits and other assets |
337,406
|
449,348
|
TOTAL ASSETS |
39,315,010
|
42,692,525
|
CURRENT LIABILITIES: |
|
|
Accounts payable and accrued expenses |
2,823,453
|
3,814,864
|
Line of credit |
9,020,000
|
|
Cash overdrafts |
|
876,148
|
Due to broker |
485,506
|
1,523,563
|
Note payable – current portion |
4,200
|
4,200
|
Lease liability – current portion |
69,044
|
220,734
|
TOTAL CURRENT LIABILITIES |
12,402,203
|
6,439,509
|
Line of credit |
|
8,314,000
|
Lease liabilities |
3,230,204
|
3,136,006
|
Note payable – long term |
4,464
|
9,105
|
Deferred compensation payable |
131,296
|
243,238
|
TOTAL LIABILITIES |
15,768,167
|
18,141,858
|
Commitments and Contingencies |
|
|
Coffee Holding Co., Inc. stockholders’ equity: |
|
|
Preferred stock, par value $.001 per share; 10,000,000 shares authorized; none issued |
|
|
Common stock, par value $.001 per share; 30,000,000 shares authorized, 6,633,930 shares issued for 2023 and 2022; 5,708,599 shares outstanding for 2023 and 2022 |
6,634
|
6,634
|
Additional paid-in capital |
19,094,618
|
19,094,618
|
Retained earnings |
9,323,613
|
10,327,437
|
Less: Treasury stock, 925,331 common shares, at cost for 2023 and 2022 |
(4,633,560)
|
(4,633,560)
|
Total Coffee Holding Co., Inc. Stockholders’ Equity |
23,791,305
|
24,795,129
|
Noncontrolling interest |
(244,462)
|
(244,462)
|
TOTAL EQUITY |
23,546,843
|
24,550,667
|
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY |
$ 39,315,010
|
$ 42,692,525
|
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v3.23.2
Condensed Consolidated Balance Sheets (Parenthetical) - USD ($)
|
Jul. 31, 2023 |
Oct. 31, 2022 |
Statement of Financial Position [Abstract] |
|
|
Allowance for doubtful accounts |
$ 144,000
|
$ 144,000
|
Customer list and relationships, accumulated amortization |
$ 302,758
|
$ 279,883
|
Preferred stock, par value |
$ 0.001
|
$ 0.001
|
Preferred stock, shares authorized |
10,000,000
|
10,000,000
|
Preferred stock, shares issued |
0
|
0
|
Common stock, par value |
$ 0.001
|
$ 0.001
|
Common stock, shares authorized |
30,000,000
|
30,000,000
|
Common stock, shares issued |
6,633,930
|
6,633,930
|
Common stock, shares outstanding |
5,708,599
|
5,708,599
|
Treasury stock, common shares |
925,331
|
925,331
|
X |
- DefinitionAmount of allowance for credit loss on accounts receivable, classified as current.
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v3.23.2
Condensed Consolidated Statements of Operations (Unaudited) - USD ($)
|
3 Months Ended |
9 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Income Statement [Abstract] |
|
|
|
|
NET SALES |
$ 15,764,365
|
$ 17,013,286
|
$ 49,411,183
|
$ 50,216,316
|
COST OF SALES |
13,315,602
|
13,867,710
|
41,810,204
|
40,806,381
|
GROSS PROFIT |
2,448,763
|
3,145,576
|
7,600,979
|
9,409,935
|
OPERATING EXPENSES: |
|
|
|
|
Selling and administrative |
2,709,238
|
2,758,995
|
8,722,156
|
9,530,817
|
Officers’ salaries |
142,772
|
147,099
|
467,548
|
449,375
|
TOTAL |
2,852,010
|
2,906,094
|
9,189,704
|
9,980,192
|
(LOSS) INCOME FROM OPERATIONS |
(403,247)
|
239,482
|
(1,588,725)
|
(570,257)
|
OTHER (EXPENSE) INCOME: |
|
|
|
|
Interest income |
7
|
2
|
3,120
|
4,095
|
Loss from equity method investment |
(5,007)
|
(7,354)
|
(14,310)
|
(43,154)
|
Other income |
400,140
|
|
634,181
|
|
Interest expense |
(144,024)
|
(53,100)
|
(393,590)
|
(143,393)
|
TOTAL |
251,116
|
(60,452)
|
229,401
|
(182,452)
|
(LOSS) INCOME BEFORE BENEFIT FOR INCOME TAXES AND NON-CONTROLLING INTEREST IN SUBSIDIARY |
(152,131)
|
179,030
|
(1,359,324)
|
(752,709)
|
(Benefit) provision for income taxes |
(40,250)
|
46,649
|
(355,500)
|
(188,626)
|
NET (LOSS) INCOME BEFORE NON-CONTROLLING INTEREST IN SUBSIDIARY |
(111,881)
|
132,381
|
(1,003,824)
|
(564,083)
|
Less: Net loss attributable to the non-controlling interest |
|
|
|
609,231
|
NET (LOSS) INCOME ATTRIBUTABLE TO COFFEE HOLDING CO., INC. |
$ (111,881)
|
$ 132,381
|
$ (1,003,824)
|
$ 45,148
|
Basic (loss) income earnings per share |
$ (0.02)
|
$ 0.02
|
$ (0.18)
|
$ 0.01
|
Diluted (loss) income earnings per share |
$ (0.02)
|
$ 0.02
|
$ (0.18)
|
$ 0.01
|
Weighted average common shares outstanding basic |
5,708,599
|
5,708,599
|
5,708,599
|
5,708,599
|
Weighted average common shares outstanding diluted |
5,708,599
|
5,708,599
|
5,708,599
|
5,708,599
|
X |
- DefinitionThe aggregate cost of goods produced and sold and services rendered during the reporting period.
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v3.23.2
Condensed Consolidated Statements of Changes in Stockholders' Equity (Unaudited) - USD ($)
|
Common Stock [Member] |
Treasury Stock, Common [Member] |
Additional Paid-in Capital [Member] |
Retained Earnings [Member] |
Noncontrolling Interest [Member] |
Total |
Beginning balance, value at Oct. 31, 2021 |
$ 6,634
|
$ (4,633,560)
|
$ 18,688,797
|
$ 14,471,222
|
$ 837,226
|
$ 29,370,319
|
Beginning balance, shares at Oct. 31, 2021 |
5,708,599
|
925,331
|
|
|
|
|
Net income loss |
|
|
|
280,863
|
|
280,863
|
Stock Compensation |
|
|
189,768
|
|
|
189,768
|
Dividend to common shareholders |
|
|
|
(399,000)
|
|
(399,000)
|
Non-controlling Interest |
|
|
|
|
61,663
|
61,663
|
Ending balance, value at Jan. 31, 2022 |
$ 6,634
|
$ (4,633,560)
|
18,878,565
|
14,353,085
|
898,889
|
29,503,613
|
Ending balance, shares at Jan. 31, 2022 |
5,708,599
|
925,331
|
|
|
|
|
Beginning balance, value at Oct. 31, 2021 |
$ 6,634
|
$ (4,633,560)
|
18,688,797
|
14,471,222
|
837,226
|
29,370,319
|
Beginning balance, shares at Oct. 31, 2021 |
5,708,599
|
925,331
|
|
|
|
|
Net income loss |
|
|
|
|
|
45,148
|
Non-controlling Interest |
|
|
|
|
|
(609,231)
|
Ending balance, value at Jul. 31, 2022 |
$ 6,634
|
$ (4,633,560)
|
19,094,618
|
14,117,370
|
7,952
|
28,593,014
|
Ending balance, shares at Jul. 31, 2022 |
5,708,599
|
925,331
|
|
|
|
|
Beginning balance, value at Jan. 31, 2022 |
$ 6,634
|
$ (4,633,560)
|
18,878,565
|
14,353,085
|
898,889
|
29,503,613
|
Beginning balance, shares at Jan. 31, 2022 |
5,708,599
|
925,331
|
|
|
|
|
Net income loss |
|
|
|
(368,096)
|
|
(368,096)
|
Stock Compensation |
|
|
174,241
|
|
|
174,241
|
Non-controlling Interest |
|
|
|
|
(670,894)
|
(670,894)
|
Distribution to non-controlling interest |
|
|
|
|
(220,043)
|
(220,043)
|
Ending balance, value at Apr. 30, 2022 |
$ 6,634
|
$ (4,633,560)
|
19,052,806
|
13,984,989
|
7,952
|
28,418,821
|
Ending balance, shares at Apr. 30, 2022 |
5,708,599
|
925,331
|
|
|
|
|
Net income loss |
|
|
|
132,381
|
|
132,381
|
Stock Compensation |
|
|
41,812
|
|
|
41,812
|
Non-controlling Interest |
|
|
|
|
|
|
Ending balance, value at Jul. 31, 2022 |
$ 6,634
|
$ (4,633,560)
|
19,094,618
|
14,117,370
|
7,952
|
28,593,014
|
Ending balance, shares at Jul. 31, 2022 |
5,708,599
|
925,331
|
|
|
|
|
Beginning balance, value at Oct. 31, 2022 |
$ 6,634
|
$ (4,633,560)
|
19,094,618
|
10,327,437
|
(244,462)
|
24,550,667
|
Beginning balance, shares at Oct. 31, 2022 |
5,708,599
|
925,331
|
|
|
|
|
Net income loss |
|
|
|
(532,103)
|
|
(532,103)
|
Ending balance, value at Jan. 31, 2023 |
$ 6,634
|
$ (4,633,560)
|
19,094,618
|
9,795,334
|
(244,462)
|
24,018,564
|
Ending balance, shares at Jan. 31, 2023 |
5,708,599
|
925,331
|
|
|
|
|
Beginning balance, value at Oct. 31, 2022 |
$ 6,634
|
$ (4,633,560)
|
19,094,618
|
10,327,437
|
(244,462)
|
24,550,667
|
Beginning balance, shares at Oct. 31, 2022 |
5,708,599
|
925,331
|
|
|
|
|
Net income loss |
|
|
|
|
|
(1,003,824)
|
Non-controlling Interest |
|
|
|
|
|
|
Ending balance, value at Jul. 31, 2023 |
$ 6,634
|
$ (4,633,560)
|
19,094,618
|
9,323,613
|
(244,462)
|
23,546,843
|
Ending balance, shares at Jul. 31, 2023 |
5,708,599
|
925,331
|
|
|
|
|
Beginning balance, value at Jan. 31, 2023 |
$ 6,634
|
$ (4,633,560)
|
19,094,618
|
9,795,334
|
(244,462)
|
24,018,564
|
Beginning balance, shares at Jan. 31, 2023 |
5,708,599
|
925,331
|
|
|
|
|
Net income loss |
|
|
|
(359,840)
|
|
(359,840)
|
Ending balance, value at Apr. 30, 2023 |
$ 6,634
|
$ (4,633,560)
|
19,094,618
|
9,435,494
|
(244,462)
|
23,658,724
|
Ending balance, shares at Apr. 30, 2023 |
5,708,599
|
925,331
|
|
|
|
|
Net income loss |
|
|
|
(111,881)
|
|
(111,881)
|
Non-controlling Interest |
|
|
|
|
|
|
Ending balance, value at Jul. 31, 2023 |
$ 6,634
|
$ (4,633,560)
|
$ 19,094,618
|
$ 9,323,613
|
$ (244,462)
|
$ 23,546,843
|
Ending balance, shares at Jul. 31, 2023 |
5,708,599
|
925,331
|
|
|
|
|
X |
- DefinitionAmount of increase to additional paid-in capital (APIC) for recognition of cost for award under share-based payment arrangement.
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v3.23.2
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
|
9 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
OPERATING ACTIVITIES: |
|
|
Net loss |
$ (1,003,824)
|
$ (564,083)
|
Adjustments to reconcile net (loss) to net cash provided by (used in) operating activities: |
|
|
Depreciation and amortization |
436,669
|
421,661
|
Stock-based compensation |
|
405,821
|
Unrealized loss (gain) on commodities |
(776,521)
|
38,241
|
Loss on equity method investments |
14,310
|
43,154
|
Write-off of accounts receivable |
|
415,096
|
Write-down of obsolete inventory |
|
718,353
|
Amortization of right to use asset |
240,504
|
258,028
|
Deferred income taxes |
(355,500)
|
(71,192)
|
Changes in operating assets and liabilities: |
|
|
Accounts receivable |
1,334,319
|
1,349,778
|
Inventories |
2,113,830
|
(4,215,991)
|
Prepaid expenses and other current assets |
(9,306)
|
(165,419)
|
Prepaid and refundable income taxes |
|
(577,043)
|
Lease liability |
(203,908)
|
(217,777)
|
Deposits and other assets |
|
(68,757)
|
Accounts payable and accrued expenses |
(991,411)
|
(175,172)
|
Income taxes payable |
|
(414,949)
|
Net cash provided by (used in) operating activities |
799,162
|
(2,820,251)
|
INVESTING ACTIVITIES: |
|
|
Purchases of machinery and equipment |
(721,696)
|
(1,357,066)
|
Net cash used in investing activities |
(721,696)
|
(1,357,066)
|
FINANCING ACTIVITIES: |
|
|
Advances under bank line of credit |
2,434,783
|
3,027,654
|
Cash overdraft |
(876,148)
|
|
Principal payments on note payable |
(4,641)
|
(2,631)
|
Payment of dividend |
|
(399,000)
|
Principal payments under bank line of credit |
(1,728,783)
|
(714,504)
|
Net cash (used in) provided by financing activities |
(174,789)
|
1,911,519
|
NET DECREASE IN CASH |
(97,323)
|
(2,265,798)
|
CASH, BEGINNING OF PERIOD |
2,515,873
|
3,696,275
|
CASH, END OF PERIOD |
2,418,550
|
1,430,477
|
SUPPLEMENTAL DISCLOSURE OF CASH FLOW DATA: |
|
|
Interest paid |
373,043
|
84,967
|
Income taxes paid |
|
498,992
|
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES: |
|
|
Purchase of inventory by non-controlling interest |
|
$ 220,043
|
Initial recognition of operating lease right of use asset |
$ 146,416
|
|
X |
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v3.23.2
BUSINESS ACTIVITIES
|
9 Months Ended |
Jul. 31, 2023 |
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
|
BUSINESS ACTIVITIES |
NOTE
1 - BUSINESS ACTIVITIES:
Coffee
Holding Co., Inc. (the “Company”) conducts wholesale coffee operations, including manufacturing, roasting, packaging, marketing
and distributing roasted and blended coffees for private labeled accounts and its own brands, and it sells green coffee. The Company
also manufactures and sells coffee roasters. The Company’s core product, coffee, can be summarized and divided into three product
categories (“product lines”) as follows:
|
Wholesale Green Coffee:
unroasted raw beans imported from around the world and sold to large and small roasters and coffee shop operators; |
|
|
|
Private Label Coffee: coffee
roasted, blended, packaged and sold under the specifications and names of others, including supermarkets that want to have their
own brand name on coffee to compete with national brands; and |
|
|
|
Branded Coffee: coffee
roasted and blended to the Company’s own specifications and packaged and sold under the Company’s eight proprietary and
licensed brand names in different segments of the market. |
The
Company’s private label and branded coffee sales are primarily to customers that are located throughout the United States with
limited sales in Canada and certain countries in Asia. Such customers include supermarkets, wholesalers, and individually-owned and multi-unit
retailers. The Company’s unprocessed green coffee, which includes over 90 specialty coffee offerings, is sold primarily to specialty
gourmet roasters and to coffee shop operators in the United States with limited sales in Australia, Canada, England and China.
The
Company’s wholesale green, private label, and branded coffee product categories generate revenues and cost of sales individually
but incur selling, general and administrative expenses in the aggregate. There are no individual product managers and discrete financial
information is not available for any of the product lines. The Company’s product portfolio is used in one business and it operates
and competes in one business activity and economic environment. In addition, the three product lines share customers, manufacturing resources,
sales channels, and marketing support. Thus, the Company considers the three product lines to be one single reporting segment.
On
September 29, 2022, the Company entered into a Merger and Share Exchange Agreement (the “Merger Agreement”), by and among
the Company, Delta Corp Holdings Limited, a Cayman Islands exempted company (“Pubco”), Delta Corp Holdings Limited, a company
incorporated in England and Wales (“Delta”), CHC Merger Sub Inc., a Nevada corporation and wholly owned subsidiary of Pubco
(“Merger Sub”), and each of the holders of ordinary shares of Delta as named therein (the “Sellers”). Upon the
terms and subject to the conditions set forth in the Merger Agreement, Merger Sub will merge with and into the Company, with the Company
surviving as a direct, wholly-owned subsidiary of Pubco (the “Merger”). As a result of the Merger, each issued and outstanding
share of the Company common stock, $0.001 par value per share (the “Common Stock”), will be cancelled and converted for the
right of the holder thereof to receive one ordinary share, par value $0.0001 of Pubco (the “Pubco Ordinary Shares”).
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
|
X |
- DefinitionThe entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.
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v3.23.2
GOING CONCERN, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES
|
9 Months Ended |
Jul. 31, 2023 |
Accounting Policies [Abstract] |
|
GOING CONCERN, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES |
NOTE
2 – GOING CONCERN, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING
POLICIES:
Going
Concern
These
accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going
concern, which contemplates continuity of operations, realization of assets and liquidation of liabilities in the normal course of
business.
The
Company prepared a forecast representing their business plans for fiscal 2024. However, the Company has yet to achieve increased revenues
at higher margins and there is no assurance they will be successful. The line of credit expires within 12 months and there have been
no discussions with the financial institution to extend the line of credit ($9 million at July 31, 2023).
The
Company’s ability to execute its operating plan through fiscal 2024 and beyond depends on its ability to renew or replace its line
of credit. The Company expects to renew the line of credit or, if necessary, seek alternative financing on similar terms. There can be
no assurance that the Company will be able to renew the line of credit in a timely manner and or that any such renewal will contain commercially
acceptable terms. Therefore, as of July 31, 2023, the Company has concluded there is substantial doubt about their ability to continue
as a going concern. The financial statements do not include any adjustments related to the recoverability and classification of recorded
asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going
concern.
Basis
of Presentation
The
Company’s fiscal year ends on October 31, of each calendar year. The accompanying interim condensed consolidated financial statements
are unaudited and have been prepared on substantially the same basis as our annual consolidated financial statements for the fiscal year
ended October 31, 2022. In the opinion of the Company’s management, these interim condensed consolidated financial statements reflect
all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair statement of our financial position,
results of operations and cash flows for the periods presented. The preparation of financial statements in conformity with 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 condensed consolidated financial statements and the reported amounts
of revenue and expenses during the reporting periods. Actual results could differ from these estimates. The October 31, 2022 year-end
condensed consolidated balance sheet data in this document was derived from audited consolidated financial statements. These condensed
consolidated financial statements and notes included in this quarterly report on Form 10-Q do not include all disclosures required by
U.S. generally accepted accounting principles (“U.S. GAAP”) and should be read in conjunction with the Company’s audited
consolidated financial statements as of and for the year ended October 31, 2022 and notes thereto included in the Company’s fiscal
2022 Annual Report on Form 10-K, filed with the Securities and Exchange Commission (“SEC”) on March 29, 2023 (the “2022
10-K”). The results of operations and cash flows for the interim periods included in these condensed consolidated financial statements
are not necessarily indicative of the results to be expected for any future period or the entire fiscal year.
The
condensed consolidated financial statements include the accounts of its subsidiaries, namely, Organic Products Trading Company, LLC (“OPTCO”),
Sonofresco, LLC (“SONO”), Comfort Foods, Inc. (“CFI”) and Generations Coffee Company, LLC (“GCC”),
the entity formed as a result of the Company’s joint venture with Caruso’s Coffee, Inc. The Company owns a 60% equity interest
in GCC. All significant inter-company transactions and balances have been eliminated in consolidation.
Significant
Accounting Policies
The
significant accounting policies used in the preparation of these condensed consolidated financial statements are disclosed in our 2022
10-K, and there have been no changes to the Company’s significant accounting policies during the three and nine months ended July
31, 2023.
Revenue
Recognition
The
Company recognizes revenue in accordance with the five-step model as prescribed by the Financial Accounting Standards Board
(“FASB”) Accounting Codification (“ASC”) Topic 606, Revenue from Contracts with Customers
(“ASC 606”) in which the Company evaluates the transfer of promised goods or services and recognizes revenue when its
customer obtains control of promised goods or services in an amount that reflects the consideration which the Company expects to be
entitled to receive in exchange for those goods or services. To determine revenue recognition for the arrangements that the Company
determines are within the scope of ASC 606, the Company performs the following five steps: (1) identify the contract(s) with a
customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the
transaction price to the performance obligations in the contract and (5) recognize revenue when (or as) the entity satisfies a
performance obligation.
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
NOTE
2 - BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (cont’d):
The
following table presents revenues by stream for the nine and three months ended July 31, 2023 and 2022.:
SCHEDULE
OF REVENUE
| | |
Nine Months Ended July 31, 2023 | | |
Three Months Ended July 31, 2023 | | |
Nine Months Ended July 31, 2022 | | |
Three Months Ended July 31, 2022 | |
Green | | |
$ | 21,078,402 | | |
$ | 6,645,606 | | |
$ | 21,163,637 | | |
$ | 7,014,783 | |
Packaged | | |
| 28,332,781 | | |
| 9,118,759 | | |
| 29,052,679 | | |
| 9,998,503 | |
Totals | | |
$ | 49,411,183 | | |
$ | 15,764,365 | | |
$ | 50,216,316 | | |
$ | 17,013,286 | |
Revenues | | |
$ | 49,411,183 | | |
$ | 15,764,365 | | |
$ | 50,216,316 | | |
$ | 17,013,286 | |
|
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v3.23.2
INVENTORIES:
|
9 Months Ended |
Jul. 31, 2023 |
Inventory Disclosure [Abstract] |
|
INVENTORIES: |
NOTE
3 - INVENTORIES:
Inventories
at July 31, 2023 and October 31, 2022 consisted of the following:
SCHEDULE
OF INVENTORIES
| |
July 31, 2023 | | |
October 31, 2022 | |
Packed coffee | |
$ | 2,818,664 | | |
$ | 2,677,617 | |
Green coffee | |
| 11,925,640 | | |
| 14,847,708 | |
Roasters and parts | |
| 534,273 | | |
| 576,778 | |
Packaging supplies | |
| 1,859,807 | | |
| 1,150,111 | |
Totals | |
$ | 17,138,384 | | |
$ | 19,252,214 | |
Inventories | |
$ | 17,138,384 | | |
$ | 19,252,214 | |
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
|
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v3.23.2
COMMODITIES HELD BY BROKER:
|
9 Months Ended |
Jul. 31, 2023 |
Broker-Dealer [Abstract] |
|
COMMODITIES HELD BY BROKER: |
NOTE
4 - COMMODITIES HELD BY BROKER:
The
Company has used, and intends to continue to use in a limited capacity, short-term coffee futures and options contracts primarily for
the purpose of partially hedging and minimizing the effects of changing green coffee prices and to reduce cost of sales. The commodities
held by broker represent the market value of the Company’s trading account, which consists of options and futures contracts for
coffee held with a brokerage firm. The Company uses options and futures contracts, which are not designated or qualifying as hedging
instruments, to partially hedge the effects of fluctuations in the price of green coffee beans. Options and futures contracts are recognized
at fair value in the condensed consolidated financial statements with current recognition of gains and losses on such positions. The
Company’s accounting for options and futures contracts may increase earnings volatility in any particular period. We record all
open contract positions on our consolidated balance sheets at fair value in the due from and due to broker line items and typically do
not offset these assets and liabilities.
The
Company classifies its options and futures contracts as trading securities, and accordingly, unrealized holding gains and losses are
included in earnings and not reflected as a net amount as a separate component of stockholders’ equity.
The
Company recorded realized and unrealized gains and losses respectively, on these contracts as follows:
SCHEDULE OF REALIZED AND UNREALIZED GAINS AND LOSSES ON CONTRACTS
| |
2023 | | |
2022 | |
| |
Three Months Ended July 31, | |
| |
2023 | | |
2022 | |
Gross realized gains | |
$ | 265,801 | | |
$ | 635,570 | |
Gross realized losses | |
| (236,404 | ) | |
| - | |
Unrealized losses | |
| (159,955 | ) | |
| (150,687 | ) |
Total | |
$ | (130,558 | ) | |
$ | 484,883 | |
Gain (Loss) on Investments | |
$ | (130,558 | ) | |
$ | 484,883 | |
| |
2023 | | |
2022 | |
| |
Nine Months Ended July 31, | |
| |
2023 | | |
2022 | |
Gross realized gains | |
$ | 642,709 | | |
$ | 1,958,618 | |
Gross realized losses | |
| (1,528,765 | ) | |
| (1,257,359 | ) |
Unrealized gain (losses) | |
| 776,521 | | |
| (38,241 | ) |
Total | |
$ | (109,535 | ) | |
$ | 663,018 | |
Gain (Loss) on Investments | |
$ | (109,535 | ) | |
$ | 663,018 | |
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
|
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v3.23.2
LINE OF CREDIT:
|
9 Months Ended |
Jul. 31, 2023 |
Debt Disclosure [Abstract] |
|
LINE OF CREDIT: |
NOTE
5 - LINE OF CREDIT:
On
April 25, 2017 the Company and OPTCO (together with the Company, collectively referred to herein as the “Borrowers”) entered
into an Amended and Restated Loan and Security Agreement (the “A&R Loan Agreement”) and Amended and Restated Loan Facility
(the “A&R Loan Facility”) with Sterling National Bank (“Sterling”) (later acquired by Webster Financial Corp.
(“Webster”), which consolidated (i) the financing agreement between the Company and Sterling, dated February 17, 2009, as
modified, (the “Company Financing Agreement”) and (ii) the financing agreement between Company, as guarantor, OPTCO and Sterling,
dated March 10, 2015 (the “OPTCO Financing Agreement”), amongst other things.
On
March 17, 2022, the Company reached an agreement for a new loan modification agreement and credit facility which extended the
maturity date to June 29, 2022. The facility was then approved for a two-year extension. All other terms of the A&R Loan
Agreement and A&R Loan Facility remained the same.
On
June 28, 2022, the Company reached an agreement for a new loan modification agreement and credit facility with Webster. The terms of
the new agreement, among other things: (i) provided for a new maturity date of June 30, 2024, and (ii) changed the interest rate per
annum to SOFR plus 1.75% (with such interest rate not to be lower than 3.50%). All other terms of the A&R Loan Agreement and A&R
Loan Facility remained the same.
The
Company is subject to certain covenants with respect to its line of credit agreement. The Company was not in compliance with the net
profit and non-borrower affiliate covenants as of October 31, 2022. The Company requested a waiver from the lender and the waiver was
granted and received on March 15, 2023. The lender also extended the due date of the October 31, 2022 financial statements until April
15, 2023. The loan agreement was also modified on March 15, 2023 to, among other things: (i) provide for a requirement for subordination
agreements if necessary, and (ii) change the terms of transactions with affiliates from a dollar limitation to allowable in the ordinary
course of business, (iii) establishe a new covenant for a fixed charge coverage ratio.
Each
of the A&R Loan Facility and A&R Loan Agreement contains covenants, subject to certain exceptions, that place annual restrictions
on the Borrowers’ operations, including covenants relating to debt restrictions, capital expenditures, indebtedness, minimum deposit
restrictions, tangible net worth, net profit, leverage, employee loan restrictions, dividend and repurchase restrictions (common stock
and preferred stock), and restrictions on intercompany transactions. The outstanding balance on the Company’s lines of credit were
$9,020,000 and $8,314,000 as of July 31, 2023 and October 31, 2022, respectively.
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v3.23.2
INCOME TAXES:
|
9 Months Ended |
Jul. 31, 2023 |
Income Tax Disclosure [Abstract] |
|
INCOME TAXES: |
NOTE
6 - INCOME TAXES:
The
Company accounts for income taxes pursuant to the asset and liability method which requires deferred income tax assets and liabilities
to be computed for temporary differences between the financial statement and tax basis of assets and liabilities that will result in
taxable or deductible amounts in the future based on enacted tax laws and rates applicable to the periods in which the differences are
expected to affect taxable income. Valuation allowances are established when necessary to reduce deferred tax assets to the amount expected
to be realized. The income tax provision or benefit is the tax incurred for the period plus or minus the change during the period in
deferred tax assets and liabilities.
As
of July 31, 2023 and October 31, 2022, the Company did not have any unrecognized tax benefits or open tax positions. The Company’s
practice is to recognize interest and/or penalties related to income tax matters in income tax expense. As of July 31, 2023 and October
31, 2022, the Company had no accrued interest or penalties related to income taxes. The Company currently has no federal or state tax
examinations in progress.
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
NOTE
6 - INCOME TAXES (cont’d):
The
Company files a U.S. federal income tax return and California, Colorado, Connecticut, Idaho, Kansas, Michigan, New Jersey, New York,
New York City, Virginia, Texas, Rhode Island, South Carolina, and Oregon state tax returns.
The
Company’s federal income tax return is no longer subject to examination by the federal taxing authority for years before fiscal
2019. The Company’s California, Colorado and New Jersey and Texas income tax returns are no longer subject to examination by their
respective taxing authorities for the years before fiscal 2019. The Company’s Oregon, New York, Kansas, South Carolina, Rhode Island,
Connecticut and Michigan income tax returns are no longer subject to examination by their respective taxing authorities for the years
before fiscal 2019.
|
X |
- DefinitionThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.
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v3.23.2
EARNINGS (LOSS) PER SHARE:
|
9 Months Ended |
Jul. 31, 2023 |
Earnings Per Share [Abstract] |
|
EARNINGS (LOSS) PER SHARE: |
NOTE
7 - EARNINGS (LOSS) PER SHARE:
The
Company presents “basic” and “diluted” earnings per common share pursuant to the provisions included in the authoritative
guidance issued by FASB ASC 260, “Earnings per Share,” and certain other financial accounting pronouncements. Basic earnings
per common share were computed by dividing net (loss) income by the sum of the weighted-average number of common shares outstanding.
Diluted earnings per common share is computed by dividing the net (loss) income by the weighted-average number of common shares outstanding
plus the dilutive effect of common shares issuable upon exercise of potential sources of dilution.
The
weighted average common shares outstanding used in the computation of basic and diluted earnings per share were 5,708,599 for the nine
and three months ended July 31, 2023 and 2022. The Company had granted 1,000,000 options in the second quarter of 2019, which have not
been included in the calculation of diluted earnings per share due to their anti-dilutive nature.
|
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v3.23.2
COMMITMENTS AND CONTINGENCIES:
|
9 Months Ended |
Jul. 31, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
COMMITMENTS AND CONTINGENCIES: |
NOTE
8 - COMMITMENTS AND CONTINGENCIES:
The
Company has a 401(k) Retirement Plan, which covers all the full time employees who have completed one year of service and have reached
their 21st birthday. The Company matches 100% of the aggregate salary reduction contribution up to the first 3% of compensation
and 50% of aggregate contribution of the next 2% of compensation.
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
|
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v3.23.2
LEASES:
|
9 Months Ended |
Jul. 31, 2023 |
Leases |
|
LEASES: |
NOTE
9 - LEASES:
The
following summarizes the Company’s operating leases:
SCHEDULE
OF OPERATING LEASES
| |
2023 | | |
2022 | |
Right-of-use operating lease assets | |
$ | 2,777,685 | | |
$ | 2,871,773 | |
| |
| | | |
| | |
Current lease liability | |
$ | 69,044 | | |
$ | 220,734 | |
Non-current lease liability | |
| 3,230,204 | | |
| 3,136,006 | |
Total lease liability | |
$ | 3,299,248 | | |
$ | 3,356,740 | |
The
amortization of the right-of-use asset for the three months ended July 31, 2023 and 2022 was $80,662 and $78,079, respectively. The amortization
of the right-of-use asset for the nine months ended July 31, 2023 and 2022 was $240,504 and $258,028, respectively.
Weighted average remaining
lease term |
|
10.5 |
|
Weighted average discount rate |
|
4.9 |
% |
Maturities
of lease liabilities by year for our operating leases are as follows:
SCHEDULE
OF MINIMUM FUTURE LEASE PAYMENTS
|
|
|
|
|
2023 |
|
$ |
365,579 |
|
2024 |
|
|
519,304 |
|
2025 |
|
|
393,668 |
|
2026 |
|
|
376,683 |
|
2027 |
|
|
367,788 |
|
Thereafter
|
|
|
2,333,300 |
|
Total lease payments |
|
$ |
4,356,322 |
|
Less: imputed
interest |
|
|
(1,057,074 |
) |
Present
value of operating lease liabilities |
|
$ |
3,299,248 |
|
In
June 2021, the Company purchased a facility in Colorado for $900,321 that it was previously leasing. On the date of purchase, the Company
wrote off the carrying value of the right-of-use asset and lease liability associated with this facility of $242,888.
In
December 2022, the Company extended its lease at its subsidiary Sonofresco in Washington through December 2023. As a result, on the date
of the modification the Company increased its right-of-use asset and lease liability by $40,797 as of January 31, 2023.
In
March 2023, the Company extended its lease at its subsidiary Organics Products Trading Company in Washington through March 2026. As a
result, on the date of the modification the Company increased its right-of-use asset and lease liability by $105,619 as of April 30,
2023.
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
|
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v3.23.2
RELATED PARTY TRANSACTIONS:
|
9 Months Ended |
Jul. 31, 2023 |
Related Party Transactions [Abstract] |
|
RELATED PARTY TRANSACTIONS: |
NOTE
10 - RELATED PARTY TRANSACTIONS:
The
Company has engaged its 40% former partner in Generation Coffee Company LLC (“GCC”) as an outside contractor (the “Partner”).
Included in contract labor expense are expenses incurred by the Partner during the three and nine months ended July 31, 2023 and 2022
of $0 and $56,851 and $58,490 and $210,961, respectively, for the processing of finished goods.
In
January 2005, the Company established the “Coffee Holding Co., Inc. Non-Qualified Deferred Compensation Plan.” Currently,
there is only one participant in the plan: the Company’s Chief Executive Officer. Within the plan guidelines, this employee is
deferring a portion of his current salary and bonus. The assets are held in a separate trust. The deferred compensation payable represents
the liability due to the Chief Executive Officer of the Company. The assets were $131,296 and $243,238 at July 31, 2023 and October 31,
2022, respectively, and are included in the Deposits and other assets in the accompanying balance sheets. The deferred compensation liability
at July 31, 2023 and October 31, 2022 were $131,296 and $243,238, respectively.
|
X |
- DefinitionThe entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.
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v3.23.2
STOCKHOLDERS’ EQUITY:
|
9 Months Ended |
Jul. 31, 2023 |
Equity [Abstract] |
|
STOCKHOLDERS’ EQUITY: |
NOTE
11 - STOCKHOLDERS’ EQUITY:
|
a. |
Treasury
Stock. The Company utilizes the cost method of accounting for treasury stock. The cost of reissued shares is determined under
the last-in, first-out method. The Company did not purchase any shares during the three and nine months ended July 31, 2023 and the
year ended October 31, 2022. |
|
|
|
|
b. |
Stock
Options. The Company has an incentive stock plan, the 2013 Equity Compensation Plan (the “2013 Plan”), and on April
19, 2019, has granted 1,000,000 stock options to employees, officers and non-employee directors from the 2013 Plan each with an exercise
price of $5.43. Options granted under the 2013 Plan may be Incentive Stock Options or Nonqualified Stock Options, as determined by
the Administrator at the time of grant. No options were granted, forfeited or expired during the three and nine months ended July
31, 2023 or for the year ended October 31, 2022. |
|
|
|
|
|
The Company
recorded $0 stock-based compensation for the three and nine months ended July 31, 2023 and $41,812 and $405,821 for the three and
nine months ended July 31, 2022. |
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v3.23.2
GOING CONCERN, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)
|
9 Months Ended |
Jul. 31, 2023 |
Accounting Policies [Abstract] |
|
Going Concern |
Going
Concern
These
accompanying condensed consolidated financial statements have been prepared assuming that the Company will continue as a going
concern, which contemplates continuity of operations, realization of assets and liquidation of liabilities in the normal course of
business.
The
Company prepared a forecast representing their business plans for fiscal 2024. However, the Company has yet to achieve increased revenues
at higher margins and there is no assurance they will be successful. The line of credit expires within 12 months and there have been
no discussions with the financial institution to extend the line of credit ($9 million at July 31, 2023).
The
Company’s ability to execute its operating plan through fiscal 2024 and beyond depends on its ability to renew or replace its line
of credit. The Company expects to renew the line of credit or, if necessary, seek alternative financing on similar terms. There can be
no assurance that the Company will be able to renew the line of credit in a timely manner and or that any such renewal will contain commercially
acceptable terms. Therefore, as of July 31, 2023, the Company has concluded there is substantial doubt about their ability to continue
as a going concern. The financial statements do not include any adjustments related to the recoverability and classification of recorded
asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going
concern.
|
Basis of Presentation |
Basis
of Presentation
The
Company’s fiscal year ends on October 31, of each calendar year. The accompanying interim condensed consolidated financial statements
are unaudited and have been prepared on substantially the same basis as our annual consolidated financial statements for the fiscal year
ended October 31, 2022. In the opinion of the Company’s management, these interim condensed consolidated financial statements reflect
all adjustments (consisting only of normal recurring adjustments) considered necessary for a fair statement of our financial position,
results of operations and cash flows for the periods presented. The preparation of financial statements in conformity with 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 condensed consolidated financial statements and the reported amounts
of revenue and expenses during the reporting periods. Actual results could differ from these estimates. The October 31, 2022 year-end
condensed consolidated balance sheet data in this document was derived from audited consolidated financial statements. These condensed
consolidated financial statements and notes included in this quarterly report on Form 10-Q do not include all disclosures required by
U.S. generally accepted accounting principles (“U.S. GAAP”) and should be read in conjunction with the Company’s audited
consolidated financial statements as of and for the year ended October 31, 2022 and notes thereto included in the Company’s fiscal
2022 Annual Report on Form 10-K, filed with the Securities and Exchange Commission (“SEC”) on March 29, 2023 (the “2022
10-K”). The results of operations and cash flows for the interim periods included in these condensed consolidated financial statements
are not necessarily indicative of the results to be expected for any future period or the entire fiscal year.
The
condensed consolidated financial statements include the accounts of its subsidiaries, namely, Organic Products Trading Company, LLC (“OPTCO”),
Sonofresco, LLC (“SONO”), Comfort Foods, Inc. (“CFI”) and Generations Coffee Company, LLC (“GCC”),
the entity formed as a result of the Company’s joint venture with Caruso’s Coffee, Inc. The Company owns a 60% equity interest
in GCC. All significant inter-company transactions and balances have been eliminated in consolidation.
|
Significant Accounting Policies |
Significant
Accounting Policies
The
significant accounting policies used in the preparation of these condensed consolidated financial statements are disclosed in our 2022
10-K, and there have been no changes to the Company’s significant accounting policies during the three and nine months ended July
31, 2023.
|
Revenue Recognition |
Revenue
Recognition
The
Company recognizes revenue in accordance with the five-step model as prescribed by the Financial Accounting Standards Board
(“FASB”) Accounting Codification (“ASC”) Topic 606, Revenue from Contracts with Customers
(“ASC 606”) in which the Company evaluates the transfer of promised goods or services and recognizes revenue when its
customer obtains control of promised goods or services in an amount that reflects the consideration which the Company expects to be
entitled to receive in exchange for those goods or services. To determine revenue recognition for the arrangements that the Company
determines are within the scope of ASC 606, the Company performs the following five steps: (1) identify the contract(s) with a
customer, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the
transaction price to the performance obligations in the contract and (5) recognize revenue when (or as) the entity satisfies a
performance obligation.
COFFEE
HOLDING CO., INC.
NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
JULY
31, 2023
(UNAUDITED)
NOTE
2 - BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (cont’d):
The
following table presents revenues by stream for the nine and three months ended July 31, 2023 and 2022.:
SCHEDULE
OF REVENUE
| | |
Nine Months Ended July 31, 2023 | | |
Three Months Ended July 31, 2023 | | |
Nine Months Ended July 31, 2022 | | |
Three Months Ended July 31, 2022 | |
Green | | |
$ | 21,078,402 | | |
$ | 6,645,606 | | |
$ | 21,163,637 | | |
$ | 7,014,783 | |
Packaged | | |
| 28,332,781 | | |
| 9,118,759 | | |
| 29,052,679 | | |
| 9,998,503 | |
Totals | | |
$ | 49,411,183 | | |
$ | 15,764,365 | | |
$ | 50,216,316 | | |
$ | 17,013,286 | |
Revenues | | |
$ | 49,411,183 | | |
$ | 15,764,365 | | |
$ | 50,216,316 | | |
$ | 17,013,286 | |
|
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GOING CONCERN, BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
9 Months Ended |
Jul. 31, 2023 |
Accounting Policies [Abstract] |
|
SCHEDULE OF REVENUE |
The
following table presents revenues by stream for the nine and three months ended July 31, 2023 and 2022.:
SCHEDULE
OF REVENUE
| | |
Nine Months Ended July 31, 2023 | | |
Three Months Ended July 31, 2023 | | |
Nine Months Ended July 31, 2022 | | |
Three Months Ended July 31, 2022 | |
Green | | |
$ | 21,078,402 | | |
$ | 6,645,606 | | |
$ | 21,163,637 | | |
$ | 7,014,783 | |
Packaged | | |
| 28,332,781 | | |
| 9,118,759 | | |
| 29,052,679 | | |
| 9,998,503 | |
Totals | | |
$ | 49,411,183 | | |
$ | 15,764,365 | | |
$ | 50,216,316 | | |
$ | 17,013,286 | |
Revenues | | |
$ | 49,411,183 | | |
$ | 15,764,365 | | |
$ | 50,216,316 | | |
$ | 17,013,286 | |
|
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INVENTORIES: (Tables)
|
9 Months Ended |
Jul. 31, 2023 |
Inventory Disclosure [Abstract] |
|
SCHEDULE OF INVENTORIES |
Inventories
at July 31, 2023 and October 31, 2022 consisted of the following:
SCHEDULE
OF INVENTORIES
| |
July 31, 2023 | | |
October 31, 2022 | |
Packed coffee | |
$ | 2,818,664 | | |
$ | 2,677,617 | |
Green coffee | |
| 11,925,640 | | |
| 14,847,708 | |
Roasters and parts | |
| 534,273 | | |
| 576,778 | |
Packaging supplies | |
| 1,859,807 | | |
| 1,150,111 | |
Totals | |
$ | 17,138,384 | | |
$ | 19,252,214 | |
Inventories | |
$ | 17,138,384 | | |
$ | 19,252,214 | |
|
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COMMODITIES HELD BY BROKER: (Tables)
|
9 Months Ended |
Jul. 31, 2023 |
Broker-Dealer [Abstract] |
|
SCHEDULE OF REALIZED AND UNREALIZED GAINS AND LOSSES ON CONTRACTS |
The
Company recorded realized and unrealized gains and losses respectively, on these contracts as follows:
SCHEDULE OF REALIZED AND UNREALIZED GAINS AND LOSSES ON CONTRACTS
| |
2023 | | |
2022 | |
| |
Three Months Ended July 31, | |
| |
2023 | | |
2022 | |
Gross realized gains | |
$ | 265,801 | | |
$ | 635,570 | |
Gross realized losses | |
| (236,404 | ) | |
| - | |
Unrealized losses | |
| (159,955 | ) | |
| (150,687 | ) |
Total | |
$ | (130,558 | ) | |
$ | 484,883 | |
Gain (Loss) on Investments | |
$ | (130,558 | ) | |
$ | 484,883 | |
| |
2023 | | |
2022 | |
| |
Nine Months Ended July 31, | |
| |
2023 | | |
2022 | |
Gross realized gains | |
$ | 642,709 | | |
$ | 1,958,618 | |
Gross realized losses | |
| (1,528,765 | ) | |
| (1,257,359 | ) |
Unrealized gain (losses) | |
| 776,521 | | |
| (38,241 | ) |
Total | |
$ | (109,535 | ) | |
$ | 663,018 | |
Gain (Loss) on Investments | |
$ | (109,535 | ) | |
$ | 663,018 | |
|
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v3.23.2
LEASES: (Tables)
|
9 Months Ended |
Jul. 31, 2023 |
Leases |
|
SCHEDULE OF OPERATING LEASES |
The
following summarizes the Company’s operating leases:
SCHEDULE
OF OPERATING LEASES
| |
2023 | | |
2022 | |
Right-of-use operating lease assets | |
$ | 2,777,685 | | |
$ | 2,871,773 | |
| |
| | | |
| | |
Current lease liability | |
$ | 69,044 | | |
$ | 220,734 | |
Non-current lease liability | |
| 3,230,204 | | |
| 3,136,006 | |
Total lease liability | |
$ | 3,299,248 | | |
$ | 3,356,740 | |
Weighted average remaining
lease term |
|
10.5 |
|
Weighted average discount rate |
|
4.9 |
% |
|
SCHEDULE OF MINIMUM FUTURE LEASE PAYMENTS |
Maturities
of lease liabilities by year for our operating leases are as follows:
SCHEDULE
OF MINIMUM FUTURE LEASE PAYMENTS
|
|
|
|
|
2023 |
|
$ |
365,579 |
|
2024 |
|
|
519,304 |
|
2025 |
|
|
393,668 |
|
2026 |
|
|
376,683 |
|
2027 |
|
|
367,788 |
|
Thereafter
|
|
|
2,333,300 |
|
Total lease payments |
|
$ |
4,356,322 |
|
Less: imputed
interest |
|
|
(1,057,074 |
) |
Present
value of operating lease liabilities |
|
$ |
3,299,248 |
|
|
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v3.23.2
SCHEDULE OF REVENUE (Details) - USD ($)
|
3 Months Ended |
9 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Revenues |
$ 15,764,365
|
$ 17,013,286
|
$ 49,411,183
|
$ 50,216,316
|
Green Coffee [Member] |
|
|
|
|
Revenues |
6,645,606
|
7,014,783
|
21,078,402
|
21,163,637
|
Packaged Coffee [Member] |
|
|
|
|
Revenues |
$ 9,118,759
|
$ 9,998,503
|
$ 28,332,781
|
$ 29,052,679
|
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- DefinitionThe percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting.
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v3.23.2
SCHEDULE OF INVENTORIES (Details) - USD ($)
|
Jul. 31, 2023 |
Oct. 31, 2022 |
Inventories |
$ 17,138,384
|
$ 19,252,214
|
Packed Coffee [Member] |
|
|
Inventories |
2,818,664
|
2,677,617
|
Green Coffee [Member] |
|
|
Inventories |
11,925,640
|
14,847,708
|
Roasters and Parts [Member] |
|
|
Inventories |
534,273
|
576,778
|
Packaging Supplies [Member] |
|
|
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$ 1,859,807
|
$ 1,150,111
|
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v3.23.2
SCHEDULE OF REALIZED AND UNREALIZED GAINS AND LOSSES ON CONTRACTS (Details) - USD ($)
|
3 Months Ended |
9 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Broker-Dealer [Abstract] |
|
|
|
|
Gross realized gains |
$ 265,801
|
$ 635,570
|
$ 642,709
|
$ 1,958,618
|
Gross realized losses |
(236,404)
|
|
(1,528,765)
|
(1,257,359)
|
Unrealized gain (losses) |
(159,955)
|
(150,687)
|
776,521
|
(38,241)
|
Gain (Loss) on Investments |
$ (130,558)
|
$ 484,883
|
$ (109,535)
|
$ 663,018
|
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v3.23.2
LINE OF CREDIT: (Details Narrative) - USD ($)
|
Jun. 28, 2022 |
Mar. 17, 2022 |
Jul. 31, 2023 |
Oct. 31, 2022 |
Debt Instrument [Line Items] |
|
|
|
|
Line of credit |
|
|
$ 9,020,000
|
$ 8,314,000
|
New Loan Modification Agreement and Credit Facility [Member] |
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
Line of credit expire date |
|
Jun. 29, 2022
|
|
|
New Loan Modification Agreement and Credit Facility [Member] | Webster Bank [Member] |
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
Line of credit expire date |
Jun. 30, 2024
|
|
|
|
New Loan Modification Agreement and Credit Facility [Member] | Webster Bank [Member] | Maximum [Member] |
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
Line of credit facility, interest rate during period |
3.50%
|
|
|
|
New Loan Modification Agreement and Credit Facility [Member] | Webster Bank [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] |
|
|
|
|
Debt Instrument [Line Items] |
|
|
|
|
Line of credit facility, interest rate during period |
1.75%
|
|
|
|
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v3.23.2
EARNINGS (LOSS) PER SHARE: (Details Narrative) - shares
|
3 Months Ended |
6 Months Ended |
9 Months Ended |
Jul. 31, 2023 |
Jul. 31, 2022 |
Apr. 30, 2019 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
|
|
|
Weighted average common shares outstanding basic |
5,708,599
|
5,708,599
|
|
5,708,599
|
5,708,599
|
Weighted average common shares outstanding diluted |
5,708,599
|
5,708,599
|
|
5,708,599
|
5,708,599
|
Share-Based Payment Arrangement, Option [Member] |
|
|
|
|
|
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items] |
|
|
|
|
|
Antidilutive securities excluded from computation of earnings per share, amount |
|
|
1,000,000
|
|
|
X |
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v3.23.2
COMMITMENTS AND CONTINGENCIES: (Details Narrative)
|
9 Months Ended |
Jul. 31, 2023 |
Commitments and Contingencies Disclosure [Abstract] |
|
Retirement Benefits, Description |
The
Company has a 401(k) Retirement Plan, which covers all the full time employees who have completed one year of service and have reached
their 21st birthday. The Company matches 100% of the aggregate salary reduction contribution up to the first 3% of compensation
and 50% of aggregate contribution of the next 2% of compensation.
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v3.23.2
SCHEDULE OF OPERATING LEASES (Details) - USD ($)
|
Jul. 31, 2023 |
Oct. 31, 2022 |
Jul. 31, 2022 |
Jun. 30, 2021 |
Leases |
|
|
|
|
Right-of-use operating lease assets |
$ 2,777,685
|
$ 2,871,773
|
$ 2,871,773
|
$ 242,888
|
Current lease liability |
69,044
|
220,734
|
220,734
|
|
Non-current lease liability |
3,230,204
|
$ 3,136,006
|
3,136,006
|
|
Total lease liability |
$ 3,299,248
|
|
$ 3,356,740
|
$ 242,888
|
Operating lease weighted average remaining lease term |
10 years 6 months
|
|
|
|
Operating lease weighted average discount rate percent |
4.90%
|
|
|
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v3.23.2
SCHEDULE OF MINIMUM FUTURE LEASE PAYMENTS (Details) - USD ($)
|
Jul. 31, 2023 |
Jul. 31, 2022 |
Jun. 30, 2021 |
Leases |
|
|
|
2023 |
$ 365,579
|
|
|
2024 |
519,304
|
|
|
2025 |
393,668
|
|
|
2026 |
376,683
|
|
|
2027 |
367,788
|
|
|
Thereafter |
2,333,300
|
|
|
Total lease payments |
4,356,322
|
|
|
Less: imputed interest |
(1,057,074)
|
|
|
Present value of operating lease liabilities |
$ 3,299,248
|
$ 3,356,740
|
$ 242,888
|
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v3.23.2
LEASES: (Details Narrative) - USD ($)
|
1 Months Ended |
3 Months Ended |
9 Months Ended |
|
|
|
Jun. 30, 2021 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Apr. 30, 2023 |
Jan. 31, 2023 |
Oct. 31, 2022 |
Amortization of right-of-use asset |
|
$ 80,662
|
$ 78,079
|
$ 240,504
|
$ 258,028
|
|
|
|
Payments for purchase of asset |
$ 900,321
|
|
|
|
|
|
|
|
Operating right-of-use asset |
242,888
|
2,777,685
|
2,871,773
|
2,777,685
|
2,871,773
|
|
|
$ 2,871,773
|
Operating lease liability |
$ 242,888
|
$ 3,299,248
|
$ 3,356,740
|
$ 3,299,248
|
$ 3,356,740
|
|
|
|
Sonofresco LLC [Member] |
|
|
|
|
|
|
|
|
Operating right-of-use asset |
|
|
|
|
|
|
$ 40,797
|
|
Operating lease liability |
|
|
|
|
|
|
$ 40,797
|
|
Organic Products Trading Company LLC [Member] |
|
|
|
|
|
|
|
|
Operating right-of-use asset |
|
|
|
|
|
$ 105,619
|
|
|
Operating lease liability |
|
|
|
|
|
$ 105,619
|
|
|
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- DefinitionPresent value of lessee's discounted obligation for lease payments from operating lease.
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v3.23.2
RELATED PARTY TRANSACTIONS: (Details Narrative) - USD ($)
|
3 Months Ended |
9 Months Ended |
|
Jul. 31, 2023 |
Jul. 31, 2022 |
Jul. 31, 2023 |
Jul. 31, 2022 |
Oct. 31, 2022 |
Contract labor expense |
$ 0
|
$ 56,851
|
$ 58,490
|
$ 210,961
|
|
Deposit and other assets |
131,296
|
|
131,296
|
|
$ 243,238
|
Deferred compensation payable |
$ 131,296
|
|
$ 131,296
|
|
$ 243,238
|
Generation Coffee Company LLC [Member] |
|
|
|
|
|
Related party transaction percentage |
|
|
40.00%
|
|
|
X |
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