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J & J Snack Foods Corp. (JJSF) has lost more than a third of its value (-35% prox.) since the market peak on February 19. Investors are right to worry about the impact of the measures taken against COVID-19 in the company's bottom line, given that as much as 2/3 of its revenues may be impacted. However, it is highly unlikely that the novel virus has a long-term impact on JJSF given the company's healthy balance sheet and almost recession-proof business model. A naive model says that the decline in the stock value