v3.26.1
RELATED PARTY TRANSACTIONS
6 Months Ended
Apr. 30, 2026
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS

NOTE 12 - RELATED PARTY TRANSACTIONS

 

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 $0 and $129,646 as of April 30, 2026, and October 31, 2025, respectively, and are included in Deposits and other assets in the accompanying condensed consolidated balance sheets. The deferred compensation liability at October 31, 2025 was $129,646. The Company’s Non-Qualified Deferred Compensation Plan was closed during the six months ended April 30, 2026. As a result, there were no assets held in the trust and no related deferred compensation liability as of April 30, 2026.