8-K

COFFEE HOLDING CO INC (JVA)

8-K 2022-03-18 For: 2022-03-17
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Added on April 06, 2026

UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

Washington,

D.C. 20549

FORM

8-K

CURRENT

REPORT

Pursuant

to Section 13 or 15(d) of

The

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): March 17, 2022

COFFEE

HOLDING CO., INC.

(Exactname of registrant as specified in its charter)

Nevada 001-32491 11-2238111
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
3475 Victory Boulevard, Staten Island, New York 10314
--- ---
(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code: (718) 832-0800

NotApplicable

(Formername or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

Written<br> communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
Soliciting<br> material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
Pre-commencement<br> communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
Pre-commencement<br> communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title<br> of each class Trading<br> Symbol(s) Name<br> of each exchange on which registered
Common<br> Stock, par value $0.001 per share JVA Nasdaq<br> Capital Market

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

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 ☐

Item 2.02. Results of Operations and Financial Condition.

On March 17, 2022, Coffee Holding Co., Inc. (the “Company” or “Coffee Holding”) issued a press release disclosing certain information regarding its results of operations for the quarter ended January 31, 2022. A copy of the press release is furnished hereto under Item 2.02 as Exhibit 99.1.

The information included in this Item 2.02, and Exhibit 99.1 to this Current Report on Form 8-K, shall not be deemed “filed” for the purposes of or otherwise subject to the liabilities under Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”). Unless expressly incorporated into a filing of the Company under the Securities Act of 1933, as amended, or the Exchange Act made after the date hereof, the information contained in this Item 2.02 and Exhibit 99.1 hereto shall not be incorporated by reference into any filing of the Company, whether made before or after the date hereof, regardless of any general incorporation language in such filing.

Item 7.01. Regulation FD Disclosure.

See “Item 2.02 Results of Operations and Financial Condition” above.

Item 9.01. Financial Statements and Exhibits.

(d)The following exhibit is furnished with this report:

Exhibit No. Description
99.1 Press Release, dated March 17, 2022, issued by Coffee Holding entitled “Coffee Holding Co., Inc. Reports Results for Quarter Ended January 31, 2022.”
104 Cover<br> Page Interactive Data File (embedded within the Inline XBRL document).

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 hereunto duly authorized.

COFFEE HOLDING CO., INC.
Dated:<br> March 18, 2022 By: /s/ Andrew Gordon
Name: Andrew<br> Gordon
Title: President<br> and Chief Executive Officer

Exhibit 99.1

CoffeeHolding Co., Inc. Reports Results for Fiscal Quarter Ending January 31, 2022


STATENISLAND, New York – March 17, 2022. Coffee Holding Co., Inc. (Nasdaq: JVA) (the “Company”) today announced its operating results for the fiscal quarter ended January 31, 2022:


NetSales. Net sales totaled $16,704,860 for the three months ended January 31, 2022, a decrease of $1,428,977, or 7.9%, from $18,133,837 for the three months ended January 31, 2021. The decrease in net sales was due to an approximately $1,323,000 decline in sales from the Company’s Generations/Steep N Brew subsidiary due to loss of customers.


Costof Sales. Cost of sales for the three months ended January 31, 2022 was $12,433,252, or 74.4% of net sales, as compared to $13,654,169, or 75.3% of net sales, for the three months January 31, 2021. 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 the Company’s decreased sales.


GrossProfit. Gross profit for the three months ended January 31, 2022 amounted to $4,271,608 or 25.6% of net sales, as compared to $4,479,668 or 24.7% of net sales, for the three months ended January 31, 2021. The increase in gross profits on a percentage basis was attributable to the factors listed above.


OperatingExpenses. Total operating expenses increased by $407,592 to $3,720,878 for the three months ended January 31, 2022 from $3,313,286 for the three months ended January 31, 2021. Selling and administrative expenses increased by $409,680 and officers’ salaries decreased by $2,088. Operating expenses increased primarily due to increases of approximately $213,000 in professional fees, $55,000 in freight costs and $139,000 in labor costs, partially offset by decreases in various other operating expense categories.

“We recorded a profit of $0.05 per share in the first quarter of 2022 compared to a profit of $0.12 per share in the first quarter of 2021. Although our gross profit margin increased from 24.7% to 25.6% compared to last year, the increase in our operating expenses amounted to an additional $0.07 per share, as inflationary headwinds had a negative effect on the company’s performance for the quarter. Although our gross profit margins were healthy by our historical standards, increases in freight, labor and the cost of steel prevented additional margin expansion during the three months ended January 31, 2022. Further, higher legal expenses of approximately $213,000 incurred during the quarter as a result of ongoing class action lawsuits negatively affected our results. Adjusted EBITDA for the quarter was approximately $804,000, including a non-cash charge of approximately $190,000 relating to our stock option plan. Fortunately, we expect these expenses will be lower in both our second and third quarters, amounting to $172,000 and $42,000, respectively, before being completely expensed prior to the start of our fourth fiscal quarter of 2022,” said Andrew Gordon, President and CEO of Coffee Holding Company.

“The decrease in our net sales was entirely due to the continued loss of customers from our Steep N Brew subsidiary while sales in our private label and branded coffee products in the legacy Coffee Holding division were steady compared to the first quarter of fiscal 2021, as sales to existing and new customers remained strong at the grocery channel level. However, sales of green coffee to smaller and medium size roasters declined during the period as many of our smaller roaster customers cut back on purchases and chose to purchase green coffee on a ‘hand-to-cup’, or as-needed, basis due to the elevated prices of green coffee compared to the prices in fiscal 2021,” continued Andrew Gordon.

“Overall, our business does remain strong despite of the current inflationary environment and we believe our sales, along with our profit margins will continue to improve throughout fiscal 2022,” concluded Mr. Gordon.

AboutCoffee Holding

Coffee Holding Co., Inc. is a leading 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. Coffee Holding has been a family-operated business for three generations and has remained profitable through varying cycles in the coffee industry and the economy. The Company’s private label and branded coffee products are sold throughout the United States, Canada and abroad to supermarkets, wholesalers, and individually owned and multi-unit retail customers.

Forwardlooking statements

Anystatements that are not historical facts contained in this release are “forward-looking statements” within the meaning ofthe Private Securities Litigation Reform Act of 1995, including the Company’s outlook on the revenue growth and the Company’soutlook on the launch of CBD-infused coffee and functional beverages. Forward-looking statements include statements with respect to ourbeliefs, plans, objectives, goals, expectations, anticipations, assumptions, estimates, intentions, and future performance, and involveknown and unknown risks, uncertainties and other factors, which may be beyond our control, and which may cause our actual results, performanceor achievements to be materially different from future results, performance or achievements expressed or implied by such forward-lookingstatements. All statements other than statements of historical fact are statements that could be forward-looking statements. We havebased these forward-looking statements upon information available to management as of the date of this release and management’sexpectations and projections about certain future events. It is possible that the assumptions made by management for purposes of suchstatements may not materialize. Such statements may involve risks and uncertainties, including but not limited to those relating to productdemand, pricing, market acceptance, hedging activities, the effect of economic conditions, the effect of any pandemics including theone caused by Covid-19, intellectual property rights, the outcome of competitive products, risks in product development, the resultsof financing efforts, the ability to complete transactions and other factors discussed from time to time in the Company’s Securitiesand Exchange Commission filings. The Company undertakes no obligation to update or revise any forward-looking statement for events orcircumstances after the date on which such statement is made.


CompanyContact

Coffee Holding Co., Inc.

Andrew Gordon

President & CEO

718-832-0800


COFFEEHOLDING CO., INC.

CONDENSEDCONSOLIDATED BALANCE SHEETS

JANUARY31, 2022 AND OCTOBER 31, 2021

October 31, 2021
- ASSETS -
CURRENT ASSETS:
Cash and cash equivalents 4,016,775 $ 3,696,275
Accounts receivable, net of allowances of 144,000 for 2021 and 2020 8,542,166 9,299,978
Inventories 16,816,240 15,961,866
Due from broker 581,381 725,000
Prepaid expenses and other current assets 649,293 542,224
Prepaid and refundable income taxes 72,202 75,952
TOTAL CURRENT ASSETS 30,678,057 30,301,295
Building machinery and equipment, net 2,567,236 2,662,628
Customer list and relationships, net of accumulated amortization of 247,819 and 237,131 for 2022 and 2021, respectively 437,181 447,869
Trademarks and tradenames 408,000 408,000
Non-compete, net of accumulated amortization of 74,250 and 69,300 for 2022 and 2021, respectively 24,750 29,700
Goodwill 2,488,785 2,488,785
Equity method investments 370,519 402,245
Investment - other 2,500,000 2,500,000
Deferred income tax asset - net 93,186 77,394
Right of Use Asset 3,443,105 3,545,786
Deposits and other assets 508,086 449,225
TOTAL ASSETS 43,518,905 $ 43,312,927
- LIABILITIES AND STOCKHOLDERS’ EQUITY -
CURRENT LIABILITIES:
Accounts payable and accrued expenses 3,150,300 $ 5,047,640
Line of credit – current portion 5,400,850 3,800,850
Due to broker 631,469 708,321
Note payable – current portion 4,200 4,200
Lease liability – current portion 311,475 340,400
Dividend payable 399,000 -
Income taxes payable 564,599 416,449
TOTAL CURRENT LIABILITIES 10,461,893 10,317,860
Lease liabilities 3,239,638 3,299,784
Note payable – long term 11,785 13,092
Deferred compensation payable 301,976 311,872
TOTAL LIABILITIES 14,015,292 13,942,608
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 2022 and 2021; 5,708,599 shares outstanding for 2022 and 2021 6,634 6,634
Additional paid-in capital 18,878,565 18,688,797
Retained earnings 14,353,085 14,471,222
Less: Treasury stock, 925,331 common shares, at cost for 2022 and 2021 (4,633,560 ) (4,633,560 )
Total Coffee Holding Co., Inc. Stockholders’ Equity 28,604,724 28,533,093
Noncontrolling interest 898,889 837,226
TOTAL EQUITY 29,503,613 29,370,319
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY 43,518,905 $ 43,312,927

All values are in US Dollars.

COFFEEHOLDING CO., INC.

CONDENSEDCONSOLIDATED STATEMENTS OF OPERATIONS

THREEMONTHS ENDED JANUARY 31, 2022 AND 2021

(Unaudited)

2021
NET SALES 16,704,860 $ 18,133,837
COST OF SALES (which includes purchases of approximately 1.2 million and 0.7 million in fiscal years 2022 and 2021, respectively, from a related party) 12,433,252 13,654,169
GROSS PROFIT 4,271,608 4,479,668
OPERATING EXPENSES:
Selling and administrative 3,569,740 3,160,060
Officers’ salaries 151,138 153,226
TOTAL 3,720,878 3,313,286
INCOME FROM OPERATIONS 550,730 1,166,382
OTHER INCOME (EXPENSE):
Interest income 1,537 410
Loss from equity method investments (31,725 ) (2,598 )
Interest expense (40,610 ) (26,669 )
TOTAL (70,798 ) (28,857 )
INCOME BEFORE PROVISION FOR INCOME TAXES AND NON-CONTROLLING INTEREST IN SUBSIDIARY 479,932 1,137,525
Provision for income taxes 137,406 381,243
NET INCOME BEFORE NON-CONTROLLING INTEREST IN SUBSIDIARY 342,526 756,282
Less: Net income attributable to the non-controlling interest in subsidiary (61,663 ) (78,970 )
NET INCOME ATTRIBUTABLE TO COFFEE HOLDING CO., INC. 280,863 $ 677,312
Basic and diluted earnings earnings per share .05 $ .12
Weighted average common shares outstanding:
Basic and diluted 5,708,599 5,708,599

All values are in US Dollars.

COFFEEHOLDING CO., INC.

CONDENSEDCONSOLIDATED STATEMENTS OF CASH FLOWS

THREEMONTHS ENDED JANUARY 31, 2022 AND 2021

(Unaudited)

2022 2021
OPERATING ACTIVITIES:
Net income $ 342,526 $ 756,282
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Depreciation and amortization 155,759 168,191
Stock-based compensation 189,768 189,768
Unrealized loss (gain) on commodities 66,767 (415,075 )
Loss on equity method investments 31,726 2,598
Amortization of right to use asset 102,681 112,587
Deferred income taxes (15,792 ) 180,649
Changes in operating assets and liabilities:
Accounts receivable 757,812 (399,548 )
Inventories (854,374 ) 1,403,694
Prepaid expenses and other current assets (107,069 ) (19,408 )
Prepaid and refundable income taxes 3,750 85,114
Lease liability (89,071 ) (124,044 )
Deposits and other assets (68,757 ) -
Accounts payable and accrued expenses (1,897,340 ) 708,929
Income taxes payable 148,150 115,411
Net cash (used in) provided by operating activities (1,233,464 ) 2,765,148
INVESTING ACTIVITIES:
Purchases of machinery and equipment (44,729 ) (66,151 )
Net cash used in investing activities (44,729 ) (66,151 )
FINANCING ACTIVITIES:
Advances under bank line of credit 1,600,000 910
Principal payments on note payable (1,307 ) (1,246 )
Principal payments under bank line of credit - (2,845,000 )
Net cash provided by (used in) financing activities 1,598,693 (2,845,336 )
NET INCREASE (DECREASE) IN CASH 320,500 (146,339 )
CASH, BEGINNING OF PERIOD 3,696,275 2,875,120
CASH, END OF PERIOD $ 4,016,775 $ 2,728,781
2022 2021
--- --- --- --- ---
SUPPLEMENTAL DISCLOSURE OF CASH FLOW DATA:
Interest<br> paid $ 36,853 $ 31,406
Income<br> taxes paid $ 1,298 $ 69

RECONCILIATIONOF NON-GAAP FINANCIAL MEASURE


To supplement Coffee Holding’s consolidated financial statements presented in accordance with U.S. GAAP, Coffee Holding uses a non-GAAP measure, Adjusted Earnings Before Interest, Income Taxes (benefits), Depreciation and Amortization (Adjusted EBITDA). This non-GAAP measure is provided to enhance overall understanding of Coffee Holding’s current financial performance. Reconciliation of the nearest GAAP measure to Adjusted EBITDA follows:

Net income (GAAP measure) $ 280,863
Addback: <br> Interest expense 40,610
Income tax provision 137,406
Depreciation and amortization 155,759
Stock compensation 189,768
Total adjusted EBITDA $ 804,406