Based on the huge impact of the COVID-19 outbreak on the world economy, this paper examines the financial analysis of the new coffee industry under the current pandemic. Here we take Starbucks, the representative of the coffee industry, as an example, adopts data collection method, comparison method, etc., and draws a conclusion that the coffee industry has gained development opportunities by taking advantage of its own characteristics in the context of the epidemic from the perspective of liquidity risk and financing capacity. This paper provides a new perspective for analysing the financial situation of the coffee industry and can provide some forecast for the choice of the development direction of the coffee industry under the epidemic situation.