JVA - Comprehensive Filing Intelligence

FYNone•10-K•Filed Jan 28, 2026

5.0/10

Filing Health:CAUTION

Notable concerns that warrant closer review

Executive Summary

Gross profit margin declined to 16% in FY2025 from 20% in FY2024, primarily due to tariff costs.. Net sales increased by 23% driven by new and legacy customers, but cost of sales rose faster due to higher volume, salaries, packaging, and tariffs.. The company has a deferred compensation plan for its CEO, with $129,646 in liability and assets as of October 31, 2025.. Revenue increased by 23%

Top Concerns

!Gross profit margin declined to 16% in FY2025 from 20% in FY2024, primarily due to tariff costs.
!No goodwill or intangibles recognized in a $800,000 acquisition.
!The company has a deferred compensation plan for its CEO, with $129,646 in liability and assets as of October 31, 2025.
!The company has no pending litigation.
!Customer Concentration (high)

Analysis Dimensions

Our 5-pass AI analysis examines this filing across multiple dimensions. Each dimension score is derived from direct analysis of SEC filing text.

Narrative Intelligence

6.0/10

Management tone is balanced with focus on higher sales volume.

Full analysis includes: tone changes vs prior quarter, margin driver breakdown, forward guidance analysis, strategic priorities.

Accounting Quality

7.0/10

Earnings quality shows moderate accounting practices.

Full analysis includes: reserve and allowance changes, non-recurring item analysis, stock-based compensation impact, disclosure concerns.

Hidden Liabilities

Off-balance sheet risk is low with $0 in identified exposure.

Full analysis includes: cloud and purchase commitments, VIE/SPE exposure, covenant compliance status, refinancing risk assessment.

Risk Landscape

3.0/10

Overall risk profile shows customer concentration as primary concern.

Full analysis includes: 8 risk categories with severity, new vs escalated risks, management response assessment, risk trend analysis.

Segment Performance

4.0/10

Segment health analysis.

Full analysis includes: segment-by-segment revenue breakdown, geographic concentration risk, customer concentration analysis, segment margin trends.