How are Coffee News investments measured?
Coffee_News Franchise · 2025 FDDAnswer from 2025 FDD Document
Investments are stated at fair value based on the last reported sales price on the last business day of the fiscal year.
During 2021 Coffee News USA opened an investment account and funded it with matured certificates of deposit.
All investments are publicly traded, measured at fair market value on a recurring basis and considered level 1.
Source: Item 23 — Receipts (FDD pages 36–118)
What This Means (2025 FDD)
According to the 2025 Coffee News Franchise Disclosure Document, the company's investments are measured at fair value. This fair value is determined based on the last reported sales price on the last business day of the fiscal year.
For a prospective Coffee News franchisee, this information is relevant in understanding how the company values its assets and manages its finances. Knowing that investments are marked to market provides insight into the financial reporting practices of Coffee News.
Additionally, the FDD states that Coffee News USA opened an investment account in 2021, which was funded with matured certificates of deposit. All investments are publicly traded, measured at fair market value on a recurring basis and considered level 1.