JVA (Coffee Holding Co) Beneish M-Score: -2.48 (As of Jun. 25, 2026)


JVA Coffee Holding Co Inc JVA
72 GF Score
Price $3.31
GF Value $4.01
Valuation Modestly Undervalued
! 2 Warning Signs
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What is Coffee Holding Co Beneish M-Score?

Coffee Holding Co JVA -0.90% 72 Beneish M-Score is -2.48 as of Jun. 25, 2026. GuruFocus rates JVA with a GF Score™ of 72/100 and a GF Value™ of $4.01 (Modestly Undervalued). The stock has 2 warning signs investors should review. Among 1,849 Consumer Packaged Goods companies, Coffee Holding Co ranks worse than 53.7% on this metric.

The zones of discrimination for M-Score is as such:

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator.
An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

Good Sign:

Beneish M-Score -2.48 no higher than -1.78, which implies that the company is unlikely to be a manipulator.

The historical rank and industry rank for Coffee Holding Co's Beneish M-Score or its related term are showing as below:

JVA' s Beneish M-Score Range Over the Past 10 Years
Min: -3.56   Med: -2.53   Max: -1.57
Current: -2.48

During the past 13 years, the highest Beneish M-Score of Coffee Holding Co was -1.57. The lowest was -3.56. And the median was -2.53.


Coffee Holding Co Beneish M-Score Historical Data

* Premium members only.

The historical data trend for Coffee Holding Co's Beneish M-Score can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Coffee Holding Co Beneish M-Score Chart

Coffee Holding Co Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Beneish M-Score
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2.55 -2.01 -2.68 -3.07 -1.65

Coffee Holding Co Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Beneish M-Score Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -1.98 -1.57 -1.65 -2.08 -2.48

JVA vs STCB, BFNH, WYGC: Beneish M-Score Comparison

For the Packaged Foods subindustry, Coffee Holding Co's Beneish M-Score, along with its competitors' market caps and Beneish M-Score data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Coffee Holding Co Beneish M-Score vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, Coffee Holding Co's Beneish M-Score distribution charts can be found below:

* The bar in red indicates where Coffee Holding Co's Beneish M-Score falls into.


JVA
72GF Score
Coffee Holding Co Inc JVA
Beneish M-Score is just one metric. See GF Score™, valuation, warning signs, and more.
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Coffee Holding Co Beneish M-Score Calculation

The M-score was created by Professor Messod Beneish. Instead of measuring the bankruptcy risk (Altman Z-Score) or business trend (Piotroski F-Score), M-score can be used to detect the risk of earnings manipulation. This is the original research paper on M-score.

The M-Score Variables:

The M-score of Coffee Holding Co for today is based on a combination of the following eight different indices:

M=-4.84+0.92 * DSRI+0.528 * GMI+0.404 * AQI+0.892 * SGI+0.115 * DEPI
=-4.84+0.92 * 0.65+0.528 * 1.3816+0.404 * 1.3305+0.892 * 1.1737+0.115 * 0.7275
-0.172 * SGAI+4.679 * TATA-0.327 * LVGI
-0.172 * 0.8357+4.679 * -0.042948-0.327 * 0.8802
=-2.48

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

This Year (Apr26) TTM:Last Year (Apr25) TTM:
Total Receivables was $9.79 Mil.
Revenue was 22.126 + 25.566 + 27.748 + 23.911 = $99.35 Mil.
Gross Profit was 3.487 + 7.029 + 2.133 + 2.913 = $15.56 Mil.
Total Current Assets was $32.04 Mil.
Total Assets was $39.09 Mil.
Property, Plant and Equipment(Net PPE) was $5.22 Mil.
Depreciation, Depletion and Amortization(DDA) was $1.55 Mil.
Selling, General, & Admin. Expense(SGA) was $13.17 Mil.
Total Current Liabilities was $8.85 Mil.
Long-Term Debt & Capital Lease Obligation was $1.22 Mil.
Net Income was 0.262 + 1.648 + 0.812 + -1.205 = $1.52 Mil.
Non Operating Income was 0 + 0 + 0.01 + 0 = $0.01 Mil.
Cash Flow from Operations was 0.04 + 6.609 + 0.378 + -3.841 = $3.19 Mil.
Total Receivables was $12.83 Mil.
Revenue was 23.32 + 21.305 + 21.213 + 18.813 = $84.65 Mil.
Gross Profit was 3.73 + 5.732 + 4.931 + 3.926 = $18.32 Mil.
Total Current Assets was $32.32 Mil.
Total Assets was $39.73 Mil.
Property, Plant and Equipment(Net PPE) was $6.01 Mil.
Depreciation, Depletion and Amortization(DDA) was $1.20 Mil.
Selling, General, & Admin. Expense(SGA) was $13.43 Mil.
Total Current Liabilities was $6.49 Mil.
Long-Term Debt & Capital Lease Obligation was $5.14 Mil.




1. DSRI = Days Sales in Receivables Index

Measured as the ratio of Revenue in Total Receivables in year t to year t-1.

A large increase in DSR could be indicative of revenue inflation.

DSRI=(Receivables_t / Revenue_t) / (Receivables_t-1 / Revenue_t-1)
=(9.791 / 99.351) / (12.834 / 84.651)
=0.09855 / 0.151611
=0.65

2. GMI = Gross Margin Index

Measured as the ratio of gross margin in year t-1 to gross margin in year t.

Gross margin has deteriorated when this index is above 1. A firm with poorer prospects is more likely to manipulate earnings.

GMI=GrossMargin_t-1 / GrossMargin_t
=(GrossProfit_t-1 / Revenue_t-1) / (GrossProfit_t / Revenue_t)
=(18.319 / 84.651) / (15.562 / 99.351)
=0.216406 / 0.156637
=1.3816

3. AQI = Asset Quality Index

AQI is the ratio of asset quality in year t to year t-1.

Asset quality is measured as the ratio of non-current assets other than Property, Plant and Equipment to Total Assets.

AQI=(1 - (CurrentAssets_t + PPE_t) / TotalAssets_t) / (1 - (CurrentAssets_t-1 + PPE_t-1) / TotalAssets_t-1)
=(1 - (32.042 + 5.219) / 39.094) / (1 - (32.322 + 6.007) / 39.729)
=0.046887 / 0.035239
=1.3305

4. SGI = Sales Growth Index

Ratio of Revenue in year t to sales in year t-1.

Sales growth is not itself a measure of manipulation. However, growth companies are likely to find themselves under pressure to manipulate in order to keep up appearances.

SGI=Sales_t / Sales_t-1
=Revenue_t / Revenue_t-1
=99.351 / 84.651
=1.1737

5. DEPI = Depreciation Index

Measured as the ratio of the rate of Depreciation, Depletion and Amortization in year t-1 to the corresponding rate in year t.

DEPI greater than 1 indicates that assets are being depreciated at a slower rate. This suggests that the firm might be revising useful asset life assumptions upwards, or adopting a new method that is income friendly.

DEPI=(Depreciation_t-1 / (Depreciaton_t-1 + PPE_t-1)) / (Depreciation_t / (Depreciaton_t + PPE_t))
=(1.2 / (1.2 + 6.007)) / (1.549 / (1.549 + 5.219))
=0.166505 / 0.228871
=0.7275

Note: If the Depreciation, Depletion and Amortization data is not available, we assume that the depreciation rate is constant and set the Depreciation Index to 1.

6. SGAI = Sales, General and Administrative expenses Index

The ratio of Selling, General, & Admin. Expense(SGA) to Sales in year t relative to year t-1.

SGA expenses index > 1 means that the company is becoming less efficient in generate sales.

SGAI=(SGA_t / Sales_t) / (SGA_t-1 /Sales_t-1)
=(13.17 / 99.351) / (13.427 / 84.651)
=0.13256 / 0.158616
=0.8357

7. LVGI = Leverage Index

The ratio of total debt to Total Assets in year t relative to yeat t-1.

An LVGI > 1 indicates an increase in leverage

LVGI=((LTD_t + CurrentLiabilities_t) / TotalAssets_t) / ((LTD_t-1 + CurrentLiabilities_t-1) / TotalAssets_t-1)
=((1.221 + 8.849) / 39.094) / ((5.136 + 6.49) / 39.729)
=0.257584 / 0.292633
=0.8802

8. TATA = Total Accruals to Total Assets

Total accruals calculated as the change in working capital accounts other than cash less depreciation.

TATA=(IncomefromContinuingOperations_t - CashFlowsfromOperations_t) / TotalAssets_t
=(NetIncome_t - NonOperatingIncome_t - CashFlowsfromOperations_t) / TotalAssets_t
=(1.517 - 0.01 - 3.186) / 39.094
=-0.042948

An M-Score of equal or less than -1.78 suggests that the company is unlikely to be a manipulator. An M-Score of greater than -1.78 signals that the company is likely to be a manipulator.

Coffee Holding Co has a M-score of -2.48 suggests that the company is unlikely to be a manipulator.

Frequently Asked Questions Learn more about Beneish M-Score →
What does a Beneish M-Score of -2.48 mean?
Coffee Holding Co (JVA) has a Beneish M-Score of -2.48 as of Jun. 25, 2026. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Coffee Holding Co and its competitors. According to the industry distribution chart, Coffee Holding Co ranks #993 out of 1849 companies in the Consumer Packaged Goods industry, placing it in the top 53.7%.
Is Coffee Holding Co's Beneish M-Score too high?
Coffee Holding Co's current Beneish M-Score is -2.48. Based on the distribution chart, Coffee Holding Co ranks #993 out of 1849 companies in the Consumer Packaged Goods industry, which is below the industry midpoint. Overall, Coffee Holding Co has a GF Score™ of 72/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Coffee Holding Co's Beneish M-Score compare to STCB and BFNH?
According to the Consumer Packaged Goods industry distribution chart, Coffee Holding Co ranks #993 out of 1849 companies for Beneish M-Score. This places Coffee Holding Co in the lower half of its industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Beneish M-Score for a Consumer Packaged Goods company?
A good Beneish M-Score depends on the Consumer Packaged Goods industry context. However, Beneish M-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Beneish M-Score mean?
A high Beneish M-Score can signal that a stock is expensive relative to its fundamentals. The Beneish M-score measures the likelihood of earnings manipulation. View historical data on Coffee Holding Co and its competitors. Coffee Holding Co's current Beneish M-Score is -2.48. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Coffee Holding Co stock overvalued right now?
Based on GuruFocus' analysis, Coffee Holding Co (JVA) is currently considered Modestly Undervalued. The stock's GF Value™ is $4.01, compared to a current price of $3.31 — trading 17.5% below its estimated fair value. The current Beneish M-Score is -2.48. Coffee Holding Co's overall GF Score™ is 72/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Beneish M-Score calculated?
Beneish M-Score is calculated from a company's financial statements. For Coffee Holding Co (JVA), the current Beneish M-Score is -2.48 as of Jun. 25, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Coffee Holding Co (JVA) Overvalued in 2026?

Based on GuruFocus' analysis, Coffee Holding Co stock appears to be undervalued. The current stock price of $3.31 is trading 17.5% below its estimated GF Value™ of $4.01. GuruFocus considers Coffee Holding Co to be Modestly Undervalued.

Key valuation signals for JVA:

  • Beneish M-Score: -2.48
  • GF Value™: $4.01 vs. price of $3.31 (17.5% below fair value)
  • GF Score™: 72/100 with 2 warning signs

No single metric tells the full story. See the JVA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Coffee Holding Co Business Description

Other Exchanges E6U:Germany
Address 3475 Victory Boulevard, Staten Island, NY, USA, 10314
Coffee Holding Co Inc is engaged in wholesale coffee operations, including manufacturing, roasting, packaging, marketing, and distributing roasted and blended coffees for privately labeled accounts and its brands, and it sells green coffee. The Company also manufactures and sells coffee roasters. Its products include wholesale green coffee, private-label coffee, and branded coffee. The company sells its coffee products throughout the United States, Canada, and certain Asian countries. The group's services are Custom Blending, Food Service Programs, and Private Label Services.
72GF Score

Get the complete analysis for JVA

Beneish M-Score is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$3.31
Price
$4.01
GF Value