Kura Sushi USA (KRUS) Financials

$61.20 +0.31 (+0.50%)

Closing price 03:59 PM Eastern

Extended Trading

$61.13 -0.07 (-0.12%)

As of 06:59 PM Eastern

Annual Income Statements for Kura Sushi USA

This table shows Kura Sushi USA's income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2022	2023	2024
Period end date	8/31/2022	8/31/2023	8/31/2024
Net Income / (Loss) Attributable to Common Shareholders	-0.76	1.50	-8.80
Consolidated Net Income / (Loss)	-0.76	1.50	-8.80
Net Income / (Loss) Continuing Operations	-0.76	1.50	-8.80
Total Pre-Tax Income	-0.69	1.74	-8.64
Total Operating Income	-0.75	0.33	-12
Total Gross Profit	27	36	41
Total Revenue	141	187	238
Operating Revenue	141	187	238
Total Cost of Revenue	114	151	197
Operating Cost of Revenue	96	126	162
Other Cost of Revenue	18	25	35
Total Operating Expenses	28	36	52
Selling, General & Admin Expense	22	28	39
Depreciation Expense	5.61	7.83	12
Impairment Charge	0.00	0.00	1.55
Total Other Income / (Expense), net	0.06	1.40	2.87
Interest Expense	0.09	0.07	0.05
Interest & Investment Income	0.15	1.47	2.92
Income Tax Expense	0.07	0.23	0.17
Basic Earnings per Share	($0.08)	$0.15	($0.79)
Weighted Average Basic Shares Outstanding	9.72M	10.31M	11.20M
Diluted Earnings per Share	($0.08)	$0.14	($0.79)
Weighted Average Diluted Shares Outstanding	9.72M	10.64M	11.20M
Weighted Average Basic & Diluted Shares Outstanding	9.79M	11.15M	11.26M

This table shows Kura Sushi USA's income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025
Period end date	8/31/2022	11/30/2022	2/28/2023	5/31/2023	8/31/2023	11/30/2023	2/29/2024	5/31/2024	8/31/2024	11/30/2024	2/28/2025
Net Income / (Loss) Attributable to Common Shareholders	2.73	-2.09	-1.02	1.68	2.93	-2.05	-1.00	-0.56	-5.20	-0.96	-3.78
Consolidated Net Income / (Loss)	2.73	-2.09	-1.02	1.68	2.93	-2.05	-1.00	-0.56	-5.20	-0.96	-3.78
Net Income / (Loss) Continuing Operations	2.73	-2.09	-1.02	1.68	2.93	-2.05	-1.00	-0.56	-5.20	-0.96	-3.78
Total Pre-Tax Income	2.79	-2.08	-1.00	1.72	3.09	-2.01	-0.95	-0.50	-5.18	-0.92	-3.74
Total Operating Income	2.81	-2.16	-1.05	1.31	2.23	-2.84	-1.69	-1.17	-5.81	-1.47	-4.59
Total Gross Profit	-1.42	6.15	7.92	10	12	8.35	9.28	11	12	10	9.79
Total Revenue	33	39	44	49	55	51	57	63	66	64	65
Operating Revenue	33	39	44	49	55	51	57	63	66	64	65
Total Cost of Revenue	34	33	36	39	43	43	48	52	54	54	55
Operating Cost of Revenue	21	28	30	33	36	36	40	43	44	45	46
Other Cost of Revenue	-	5.32	5.87	6.17	7.56	7.44	8.36	9.08	9.73	9.34	8.78
Total Operating Expenses	-4.23	8.30	8.97	9.08	9.52	11	11	12	18	12	14
Selling, General & Admin Expense	-5.37	6.64	7.12	7.01	7.26	8.61	8.17	8.86	13	8.73	11
Depreciation Expense	1.14	1.66	1.85	2.07	2.26	2.58	2.80	3.23	3.18	3.20	3.40
Total Other Income / (Expense), net	-0.02	0.08	0.05	0.41	0.86	0.83	0.74	0.67	0.62	0.55	0.85
Interest Expense	0.03	0.02	0.01	0.02	0.02	0.01	0.01	0.02	0.01	0.01	0.01
Interest & Investment Income	0.01	0.09	0.06	0.44	0.88	0.84	0.75	0.69	0.64	0.57	0.86
Income Tax Expense	0.06	0.01	0.02	0.04	0.17	0.04	0.05	0.06	0.02	0.04	0.04
Basic Earnings per Share	$0.27	($0.21)	($0.10)	$0.16	$0.30	($0.18)	($0.09)	($0.05)	($0.47)	($0.08)	($0.31)
Weighted Average Basic Shares Outstanding	9.72M	9.79M	9.80M	10.49M	10.31M	11.15M	11.18M	11.19M	11.20M	11.42M	12.07M
Diluted Earnings per Share	$0.27	($0.21)	($0.10)	$0.16	$0.29	($0.18)	($0.09)	($0.05)	($0.47)	($0.08)	($0.31)
Weighted Average Diluted Shares Outstanding	9.72M	9.79M	9.80M	10.81M	10.64M	11.15M	11.18M	11.19M	11.20M	11.42M	12.07M
Weighted Average Basic & Diluted Shares Outstanding	9.79M	-	9.82M	11.11M	11.15M	11.16M	11.23M	11.24M	11.26M	12.07M	12.09M

This table details how cash moves in and out of Kura Sushi USA's business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2022	2023	2024
Period end date	8/31/2022	8/31/2023	8/31/2024
Net Change in Cash & Equivalents	-4.65	34	-19
Net Cash From Operating Activities	24	18	16
Net Cash From Continuing Operating Activities	24	18	16
Net Income / (Loss) Continuing Operations	-0.76	1.50	-8.80
Consolidated Net Income / (Loss)	-0.76	1.50	-8.80
Depreciation Expense	5.61	7.83	12
Non-Cash Adjustments To Reconcile Net Income	5.79	7.45	10
Changes in Operating Assets and Liabilities, net	13	1.28	2.21
Net Cash From Investing Activities	-28	-50	-36
Net Cash From Continuing Investing Activities	-28	-50	-36
Purchase of Property, Plant & Equipment	-27	-39	-44
Acquisitions	-0.90	-1.74	-0.28
Purchase of Investments	0.00	-9.29	-3.50
Sale and/or Maturity of Investments	0.00	0.75	12
Other Investing Activities, net	-0.51	-0.55	-0.43
Net Cash From Financing Activities	-0.17	66	2.14
Net Cash From Continuing Financing Activities	-0.17	66	2.14
Repayment of Debt	-0.98	-0.50	-0.08
Repurchase of Common Equity	0.00	0.00	0.00
Issuance of Debt	0.00	65	0.00
Issuance of Common Equity	0.00	0.00	0.00
Other Financing Activities, net	0.81	1.36	2.21
Cash Interest Paid	0.00	0.00	0.00
Cash Income Taxes Paid	0.21	0.11	0.27

This table details how cash moves in and out of Kura Sushi USA's business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025
Period end date	8/31/2022	11/30/2022	2/28/2023	5/31/2023	8/31/2023	11/30/2023	2/29/2024	5/31/2024	8/31/2024	11/30/2024	2/28/2025
Net Change in Cash & Equivalents	-0.19	-8.85	-3.44	47	-0.78	-5.54	-7.39	2.64	-8.42	57	-23
Net Cash From Operating Activities	6.70	0.53	1.15	5.39	11	2.43	3.79	8.73	0.67	4.36	4.26
Net Cash From Continuing Operating Activities	6.70	0.53	2.34	4.19	11	2.43	3.79	8.73	0.67	4.36	4.26
Net Income / (Loss) Continuing Operations	1.91	-2.09	-1.02	1.68	2.93	-2.05	-1.00	-0.56	-5.20	-0.96	-3.78
Consolidated Net Income / (Loss)	1.91	-2.09	-1.02	1.68	2.93	-2.05	-1.00	-0.56	-5.20	-0.96	-3.78
Depreciation Expense	1.54	1.66	1.85	2.07	2.26	2.60	2.78	3.23	3.18	3.20	3.40
Non-Cash Adjustments To Reconcile Net Income	1.39	1.62	2.00	1.98	1.85	2.18	2.13	2.37	3.74	2.54	-0.18
Changes in Operating Assets and Liabilities, net	1.85	-0.66	-0.49	-1.54	3.97	-0.30	-0.12	3.68	-1.04	-0.41	4.67
Net Cash From Investing Activities	-7.46	-9.25	-6.16	-22	-13	-8.02	-13	-6.62	-9.20	-13	-27
Net Cash From Continuing Investing Activities	-7.46	-9.25	-6.16	-22	-13	-8.02	-13	-6.62	-9.20	-13	-27
Purchase of Property, Plant & Equipment	-7.31	-8.34	-5.96	-13	-12	-9.40	-13	-11	-10	-12	-37
Acquisitions	-0.07	-0.81	-0.02	-0.12	-0.80	-0.08	-0.04	-0.10	-0.06	-0.81	-0.08
Sale and/or Maturity of Investments	-	0.00	-	-	0.75	4.50	1.50	4.50	1.50	0.00	10
Net Cash From Financing Activities	0.57	-0.13	0.37	65	0.89	0.06	1.44	0.53	0.12	65	0.13
Net Cash From Continuing Financing Activities	0.57	-0.13	0.37	65	0.89	0.06	1.44	0.53	0.12	65	0.13
Repayment of Debt	-0.21	-0.18	-0.16	-0.11	-0.05	-0.05	0.01	-0.02	-0.02	-0.02	-0.02
Other Financing Activities, net	0.78	0.05	0.53	-0.17	0.95	0.11	1.43	0.55	0.13	0.22	0.15

This table presents Kura Sushi USA's assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2022	2023	2024
Period end date	8/31/2022	8/31/2023	8/31/2024
Total Assets	201	305	329
Total Current Assets	42	89	61
Cash & Equivalents	36	70	51
Accounts Receivable	2.64	5.15	4.74
Inventories, net	1.12	1.75	2.22
Prepaid Expenses	2.85	4.23	3.39
Plant, Property, & Equipment, net	76	106	139
Total Noncurrent Assets	83	109	129
Other Noncurrent Operating Assets	83	109	129
Total Liabilities & Shareholders' Equity	201	305	329
Total Liabilities	108	140	166
Total Current Liabilities	25	29	34
Accounts Payable	5.56	7.25	8.98
Accrued Expenses	9.69	10	13
Other Taxes Payable	1.24	1.69	1.90
Other Current Liabilities	8.78	9.78	11
Total Noncurrent Liabilities	83	111	131
Other Noncurrent Operating Liabilities	83	111	131
Commitments & Contingencies	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	93	165	163
Total Preferred & Common Equity	93	165	163
Preferred Stock	0.00	0.00	0.00
Total Common Equity	93	165	163
Common Stock	119	189	196
Retained Earnings	-26	-24	-33
Accumulated Other Comprehensive Income / (Loss)	0.00	0.04	0.00

This table presents Kura Sushi USA's assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q2 2023	Q3 2023	Q1 2024	Q2 2024	Q3 2024	Q1 2025	Q2 2025
Period end date	5/31/2022	2/28/2023	5/31/2023	11/30/2023	2/29/2024	5/31/2024	11/30/2024	2/28/2025
Total Assets	196	213	286	309	316	325	404	410
Total Current Assets	45	31	89	82	74	72	118	95
Cash & Equivalents	36	22	70	64	57	59	108	85
Short-Term Investments	-	-	8.74	7.05	6.08	1.25	-	0.00
Accounts Receivable	0.00	0.01	3.54	4.87	5.38	5.51	4.90	3.72
Inventories, net	0.88	1.44	1.39	1.77	1.87	2.13	2.11	2.35
Prepaid Expenses	6.11	3.45	5.12	4.20	4.12	3.99	3.57	3.45
Plant, Property, & Equipment, net	69	88	97	114	124	131	146	154
Total Noncurrent Assets	82	94	100	113	117	122	139	162
Long-Term Investments	-	-	-	-	-	-	-	15
Other Noncurrent Operating Assets	82	94	100	113	117	122	139	146
Total Liabilities & Shareholders' Equity	196	213	286	309	316	325	404	410
Total Liabilities	106	120	127	146	150	158	176	185
Total Current Liabilities	24	25	25	31	31	34	34	35
Accounts Payable	6.12	6.81	5.52	8.87	7.37	8.06	8.96	7.19
Accrued Expenses	9.23	8.16	9.02	9.60	11	12	11	13
Other Taxes Payable	1.17	1.34	1.45	1.77	1.63	1.77	1.84	1.64
Other Current Liabilities	7.84	9.16	9.13	11	11	12	12	13
Total Noncurrent Liabilities	81	95	101	114	120	125	142	150
Other Noncurrent Operating Liabilities	81	95	101	114	120	125	142	150
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	90	92	160	164	165	166	228	225
Total Preferred & Common Equity	90	92	160	164	165	166	228	225
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	90	92	160	164	165	166	228	225
Common Stock	118	121	187	190	192	194	262	263
Retained Earnings	-28	-29	-27	-26	-27	-28	-34	-38
Accumulated Other Comprehensive Income / (Loss)	-	-	-0.01	0.05	0.08	0.00	0.00	0.00

This table displays calculated financial ratios and metrics derived from Kura Sushi USA's official financial filings.

Metric	2022	2023	2024
Period end date	8/31/2022	8/31/2023	8/31/2024
Growth Metrics	-	-	-
Revenue Growth	117.42%	32.84%	26.91%
EBITDA Growth	188.88%	68.02%	-96.55%
EBIT Growth	92.45%	144.03%	-3,565.36%
NOPAT Growth	92.45%	154.46%	-2,902.05%
Net Income Growth	92.58%	296.60%	-686.15%
EPS Growth	93.39%	275.00%	-664.29%
Operating Cash Flow Growth	431.57%	-23.76%	-13.57%
Free Cash Flow Firm Growth	66.93%	-301.88%	-16.21%
Invested Capital Growth	12.92%	50.15%	29.11%
Revenue Q/Q Growth	11.08%	7.41%	4.89%
EBITDA Q/Q Growth	166.97%	14.42%	-96.19%
EBIT Q/Q Growth	93.98%	1,744.44%	-231.46%
NOPAT Q/Q Growth	93.98%	1,910.59%	-231.46%
Net Income Q/Q Growth	93.94%	206.53%	-1,198.53%
EPS Q/Q Growth	77.14%	250.00%	-2,533.33%
Operating Cash Flow Q/Q Growth	21.20%	31.30%	-39.82%
Free Cash Flow Firm Q/Q Growth	76.15%	-7.68%	-20.04%
Invested Capital Q/Q Growth	6.58%	7.28%	5.47%
Profitability Metrics	-	-	-
Gross Margin	19.24%	19.31%	17.19%
EBITDA Margin	3.44%	4.36%	0.12%
Operating Margin	-0.53%	0.18%	-4.84%
EBIT Margin	-0.53%	0.18%	-4.84%
Profit (Net Income) Margin	-0.54%	0.80%	-3.70%
Tax Burden Percent	110.72%	86.57%	101.93%
Interest Burden Percent	91.51%	522.59%	75.07%
Effective Tax Rate	0.00%	13.43%	0.00%
Return on Invested Capital (ROIC)	-0.97%	0.40%	-8.14%
ROIC Less NNEP Spread (ROIC-NNEP)	-0.35%	-1.73%	-6.98%
Return on Net Nonoperating Assets (RNNOA)	0.14%	0.77%	2.76%
Return on Equity (ROE)	-0.83%	1.16%	-5.38%
Cash Return on Invested Capital (CROIC)	-13.11%	-39.70%	-33.55%
Operating Return on Assets (OROA)	-0.40%	0.13%	-3.63%
Return on Assets (ROA)	-0.40%	0.59%	-2.78%
Return on Common Equity (ROCE)	-0.83%	1.16%	-5.38%
Return on Equity Simple (ROE_SIMPLE)	-0.82%	0.91%	-5.42%
Net Operating Profit after Tax (NOPAT)	-0.53	0.29	-8.05
NOPAT Margin	-0.37%	0.15%	-3.39%
Net Nonoperating Expense Percent (NNEP)	-0.62%	2.13%	-1.16%
Cost of Revenue to Revenue	80.76%	80.69%	82.81%
SG&A Expenses to Revenue	15.80%	14.96%	16.42%
R&D to Revenue	0.00%	0.00%	0.00%
Operating Expenses to Revenue	19.78%	19.14%	22.03%
Earnings before Interest and Taxes (EBIT)	-0.75	0.33	-12
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	4.86	8.16	0.28
Valuation Ratios	-	-	-
Price to Book Value (P/BV)	7.81	5.89	4.57
Price to Tangible Book Value (P/TBV)	7.81	5.89	4.57
Price to Revenue (P/Rev)	5.16	5.18	3.12
Price to Earnings (P/E)	0.00	646.08	0.00
Dividend Yield	0.00%	0.00%	0.00%
Earnings Yield	0.00%	0.15%	0.00%
Enterprise Value to Invested Capital (EV/IC)	12.03	10.33	6.20
Enterprise Value to Revenue (EV/Rev)	4.91	4.76	2.91
Enterprise Value to EBITDA (EV/EBITDA)	142.51	109.28	2,450.60
Enterprise Value to EBIT (EV/EBIT)	0.00	2,687.26	0.00
Enterprise Value to NOPAT (EV/NOPAT)	0.00	3,104.13	0.00
Enterprise Value to Operating Cash Flow (EV/OCF)	29.22	49.39	44.27
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	0.00	0.00
Leverage & Solvency	-	-	-
Debt to Equity	0.00	0.00	0.00
Long-Term Debt to Equity	0.00	0.00	0.00
Financial Leverage	-0.41	-0.44	-0.40
Leverage Ratio	2.06	1.96	1.94
Compound Leverage Factor	1.88	10.25	1.45
Debt to Total Capital	0.03%	0.00%	0.00%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	0.03%	0.00%	0.00%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%
Common Equity to Total Capital	99.97%	100.00%	100.00%
Debt to EBITDA	0.01	0.00	0.00
Net Debt to EBITDA	-7.36	0.00	0.00
Long-Term Debt to EBITDA	0.01	0.00	0.00
Debt to NOPAT	-0.06	0.00	0.00
Net Debt to NOPAT	67.74	0.00	0.00
Long-Term Debt to NOPAT	-0.06	0.00	0.00
Altman Z-Score	4.66	4.90	3.25
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-
Current Ratio	1.68	3.07	1.78
Quick Ratio	1.52	2.86	1.62
Cash Flow Metrics	-	-	-
Free Cash Flow to Firm (FCFF)	-7.11	-29	-33
Operating Cash Flow to CapEx	88.52%	46.24%	35.28%
Free Cash Flow to Firm to Interest Expense	-81.72	-414.10	-706.46
Operating Cash Flow to Interest Expense	272.34	261.80	332.17
Operating Cash Flow Less CapEx to Interest Expense	-35.31	-304.41	-609.34
Efficiency Ratios	-	-	-
Asset Turnover	0.74	0.74	0.75
Accounts Receivable Turnover	56.55	48.10	48.10
Inventory Turnover	122.98	105.50	99.33
Fixed Asset Turnover	2.18	2.06	1.94
Accounts Payable Turnover	21.75	23.62	24.28
Days Sales Outstanding (DSO)	6.45	7.59	7.59
Days Inventory Outstanding (DIO)	2.97	3.46	3.67
Days Payable Outstanding (DPO)	16.78	15.46	15.03
Cash Conversion Cycle (CCC)	-7.36	-4.41	-3.77
Capital & Investment Metrics	-	-	-
Invested Capital	58	86	112
Invested Capital Turnover	2.60	2.60	2.40
Increase / (Decrease) in Invested Capital	6.58	29	25
Enterprise Value (EV)	692	892	691
Market Capitalization	728	970	742
Book Value per Share	$9.58	$14.82	$14.45
Tangible Book Value per Share	$9.58	$14.82	$14.45
Total Capital	93	165	163
Total Debt	0.03	0.00	0.00
Total Long-Term Debt	0.03	0.00	0.00
Net Debt	-36	-78	-51
Capital Expenditures (CapEx)	27	39	44
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-19	-18	-24
Debt-free Net Working Capital (DFNWC)	17	60	27
Net Working Capital (NWC)	17	60	27
Net Nonoperating Expense (NNE)	0.24	-1.21	0.75
Net Nonoperating Obligations (NNO)	-36	-78	-51
Total Depreciation and Amortization (D&A)	5.61	7.83	12
Debt-free, Cash-free Net Working Capital to Revenue	-13.22%	-9.61%	-10.15%
Debt-free Net Working Capital to Revenue	12.14%	32.14%	11.28%
Net Working Capital to Revenue	12.14%	32.14%	11.28%
Earnings Adjustments	-	-	-
Adjusted Basic Earnings per Share	($0.08)	$0.15	($0.79)
Adjusted Weighted Average Basic Shares Outstanding	9.72M	10.31M	11.20M
Adjusted Diluted Earnings per Share	($0.08)	$0.14	($0.79)
Adjusted Weighted Average Diluted Shares Outstanding	9.72M	10.64M	11.20M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	9.79M	11.15M	11.26M
Normalized Net Operating Profit after Tax (NOPAT)	-0.53	0.29	-6.97
Normalized NOPAT Margin	-0.37%	0.15%	-2.93%
Pre Tax Income Margin	-0.49%	0.93%	-3.63%
Debt Service Ratios	-	-	-
EBIT to Interest Expense	-8.67	4.81	-244.79
NOPAT to Interest Expense	-6.07	4.17	-171.35
EBIT Less CapEx to Interest Expense	-316.32	-561.39	-1,186.30
NOPAT Less CapEx to Interest Expense	-313.72	-562.04	-1,112.86
Payout Ratios	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%
Augmented Payout Ratio	0.00%	0.00%	0.00%

This table displays calculated financial ratios and metrics derived from Kura Sushi USA's official financial filings.

Metric	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024	Q1 2025	Q2 2025
Period end date	8/31/2022	11/30/2022	2/28/2023	5/31/2023	8/31/2023	11/30/2023	2/29/2024	5/31/2024	8/31/2024	11/30/2024	2/28/2025
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	16.43%	31.80%	40.44%	29.68%	68.95%	30.92%	30.37%	28.12%	20.18%	25.22%	13.27%
EBITDA Growth	150.25%	-9,800.00%	185.70%	74.51%	3.15%	51.31%	36.89%	-38.90%	-158.61%	816.18%	-209.35%
EBIT Growth	128.45%	-70.57%	44.14%	176.53%	-20.59%	-31.77%	-61.11%	-189.37%	-360.43%	48.12%	-171.54%
NOPAT Growth	139.73%	-70.57%	44.14%	168.81%	-23.14%	-31.77%	-61.11%	-164.09%	-292.71%	48.12%	-171.54%
Net Income Growth	127.43%	-63.76%	45.98%	252.20%	7.30%	1.96%	1.67%	-133.21%	-277.81%	53.05%	-278.86%
EPS Growth	437.50%	-61.54%	47.37%	220.00%	7.41%	14.29%	10.00%	-131.25%	-262.07%	55.56%	-244.44%
Operating Cash Flow Growth	162.45%	-95.00%	-87.51%	-25.99%	64.32%	358.98%	230.14%	61.99%	-93.92%	79.65%	12.43%
Free Cash Flow Firm Growth	82.07%	319.66%	1.98%	-22.91%	-596.94%	-248.92%	-80.95%	-3.08%	-9.20%	69.99%	23.85%
Invested Capital Growth	12.92%	0.00%	34.06%	49.17%	50.15%	0.00%	46.18%	31.33%	29.11%	29.54%	21.80%
Revenue Q/Q Growth	-14.37%	-6.38%	11.77%	12.05%	11.56%	-6.29%	11.30%	10.11%	4.64%	-2.36%	0.68%
EBITDA Q/Q Growth	124.92%	-114.31%	261.01%	323.46%	32.95%	-105.37%	552.70%	89.00%	-227.55%	165.63%	-169.12%
EBIT Q/Q Growth	493.45%	-212.58%	51.35%	224.69%	70.41%	-227.46%	40.51%	30.83%	-396.58%	74.61%	-211.33%
NOPAT Q/Q Growth	477.61%	-181.32%	51.35%	273.89%	65.14%	-194.31%	40.51%	30.83%	-396.58%	74.61%	-211.33%
Net Income Q/Q Growth	471.49%	-209.15%	51.39%	265.52%	74.11%	-169.98%	51.25%	44.09%	-832.08%	81.52%	-293.44%
EPS Q/Q Growth	440.00%	-210.53%	52.38%	260.00%	81.25%	-162.07%	50.00%	44.44%	-840.00%	82.98%	-287.50%
Operating Cash Flow Q/Q Growth	-8.00%	-92.10%	117.01%	369.16%	104.25%	-77.93%	56.10%	130.21%	-92.33%	552.02%	-2.32%
Free Cash Flow Firm Q/Q Growth	81.33%	1,443.28%	-129.20%	-36.33%	-5.86%	-253.42%	64.52%	22.34%	-12.15%	2.87%	9.98%
Invested Capital Q/Q Growth	6.58%	-100.00%	0.00%	14.93%	7.28%	7.12%	10.68%	3.25%	5.47%	7.48%	4.06%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	-4.38%	15.63%	18.02%	21.10%	21.38%	16.22%	16.20%	17.31%	18.69%	16.23%	15.09%
EBITDA Margin	13.38%	-1.26%	1.81%	6.85%	8.17%	-0.47%	1.90%	3.27%	-3.98%	2.68%	-1.84%
Operating Margin	8.63%	-5.48%	-2.39%	2.66%	4.06%	-5.52%	-2.95%	-1.85%	-8.79%	-2.29%	-7.07%
EBIT Margin	8.63%	-5.48%	-2.39%	2.66%	4.06%	-5.52%	-2.95%	-1.85%	-8.79%	-2.29%	-7.07%
Profit (Net Income) Margin	8.38%	-5.31%	-2.31%	3.41%	5.33%	-3.98%	-1.74%	-0.88%	-7.88%	-1.49%	-5.83%
Tax Burden Percent	97.74%	100.48%	101.50%	97.62%	94.60%	101.89%	105.27%	112.05%	100.37%	104.23%	101.02%
Interest Burden Percent	99.36%	96.38%	95.33%	131.57%	138.72%	70.71%	56.09%	42.60%	89.27%	62.55%	81.56%
Effective Tax Rate	2.26%	0.00%	0.00%	2.38%	5.40%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Return on Invested Capital (ROIC)	21.95%	0.00%	-4.46%	6.73%	10.00%	-16.66%	-5.10%	-3.16%	-14.79%	-3.78%	-11.26%
ROIC Less NNEP Spread (ROIC-NNEP)	21.99%	0.00%	-3.50%	6.03%	8.56%	-16.50%	-5.53%	-3.53%	-13.03%	-3.86%	-10.56%
Return on Net Nonoperating Assets (RNNOA)	-9.03%	0.00%	1.13%	-2.78%	-3.79%	7.17%	1.83%	1.51%	5.15%	1.76%	4.41%
Return on Equity (ROE)	12.91%	0.00%	-3.32%	3.95%	6.21%	-9.49%	-3.27%	-1.64%	-9.65%	-2.02%	-6.85%
Cash Return on Invested Capital (CROIC)	-13.11%	0.00%	-30.04%	-39.45%	-39.70%	-200.65%	-38.49%	-29.69%	-33.55%	-32.42%	-27.69%
Operating Return on Assets (OROA)	6.43%	0.00%	-1.96%	1.92%	3.01%	-3.56%	-2.38%	-1.38%	-6.61%	-1.61%	-5.04%
Return on Assets (ROA)	6.24%	0.00%	-1.90%	2.47%	3.94%	-2.57%	-1.40%	-0.66%	-5.92%	-1.05%	-4.15%
Return on Common Equity (ROCE)	12.91%	0.00%	-3.32%	3.95%	6.21%	-9.49%	-3.27%	-1.64%	-9.65%	-2.02%	-6.85%
Return on Equity Simple (ROE_SIMPLE)	0.00%	0.00%	-0.77%	0.31%	0.00%	0.94%	0.94%	-0.41%	0.00%	-3.39%	-4.67%
Net Operating Profit after Tax (NOPAT)	2.74	-1.51	-0.73	1.28	2.11	-1.99	-1.18	-0.82	-4.06	-1.03	-3.21
NOPAT Margin	8.44%	-3.84%	-1.67%	2.59%	3.84%	-3.86%	-2.06%	-1.30%	-6.16%	-1.60%	-4.95%
Net Nonoperating Expense Percent (NNEP)	-0.05%	0.00%	-0.96%	0.70%	1.43%	-0.16%	0.43%	0.37%	-1.76%	0.08%	-0.70%
Return On Investment Capital (ROIC_SIMPLE)	-	-	-	-	-	-1.21%	-	-	-	-0.45%	-1.43%
Cost of Revenue to Revenue	104.38%	84.37%	81.98%	78.90%	78.62%	83.78%	83.80%	82.69%	81.31%	83.77%	84.91%
SG&A Expenses to Revenue	-16.52%	16.89%	16.21%	14.24%	13.22%	16.72%	14.26%	14.04%	20.32%	13.55%	16.93%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	-13.01%	21.12%	20.41%	18.44%	17.33%	21.74%	19.15%	19.16%	27.49%	18.51%	22.16%
Earnings before Interest and Taxes (EBIT)	2.81	-2.16	-1.05	1.31	2.23	-2.84	-1.69	-1.17	-5.81	-1.47	-4.59
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	4.35	-0.50	0.80	3.38	4.49	-0.24	1.09	2.06	-2.63	1.73	-1.19
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	7.81	0.00	6.64	5.01	5.89	4.25	6.42	6.74	4.57	5.29	3.33
Price to Tangible Book Value (P/TBV)	7.81	0.00	6.64	5.01	5.89	4.25	6.42	6.74	4.57	5.29	3.33
Price to Revenue (P/Rev)	5.16	4.27	3.76	4.59	5.18	3.49	4.98	4.95	3.12	4.80	2.90
Price to Earnings (P/E)	0.00	0.00	0.00	1,633.48	646.08	451.43	680.02	0.00	0.00	0.00	0.00
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	0.00%	0.00%	0.00%	0.06%	0.15%	0.22%	0.15%	0.00%	0.00%	0.00%	0.00%
Enterprise Value to Invested Capital (EV/IC)	12.03	0.00	8.43	8.95	10.33	6.76	9.74	10.03	6.20	9.14	5.21
Enterprise Value to Revenue (EV/Rev)	4.91	0.00	3.62	4.13	4.76	3.13	4.69	4.68	2.91	4.37	2.52
Enterprise Value to EBITDA (EV/EBITDA)	142.51	0.00	103.77	101.08	109.28	74.29	114.55	143.45	2,450.60	487.25	0.00
Enterprise Value to EBIT (EV/EBIT)	0.00	0.00	0.00	40,067.05	2,687.26	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to NOPAT (EV/NOPAT)	0.00	0.00	0.00	50,451.69	3,104.13	0.00	0.00	0.00	0.00	0.00	0.00
Enterprise Value to Operating Cash Flow (EV/OCF)	29.22	0.00	37.76	52.42	49.39	31.33	44.15	40.91	44.27	62.45	36.09
Enterprise Value to Free Cash Flow (EV/FCFF)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-	-
Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to Equity	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Financial Leverage	-0.41	0.00	-0.32	-0.46	-0.44	-0.43	-0.33	-0.43	-0.40	-0.46	-0.42
Leverage Ratio	2.06	0.00	2.19	1.93	1.96	1.89	2.05	1.87	1.94	1.82	1.86
Compound Leverage Factor	2.05	0.00	2.09	2.54	2.72	1.34	1.15	0.80	1.73	1.14	1.52
Debt to Total Capital	0.03%	0.00%	0.00%	0.01%	0.00%	0.01%	0.00%	0.00%	0.00%	0.00%	0.00%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	0.03%	0.00%	0.00%	0.01%	0.00%	0.01%	0.00%	0.00%	0.00%	0.00%	0.00%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	99.97%	0.00%	100.00%	99.99%	100.00%	99.99%	100.00%	100.00%	100.00%	100.00%	100.00%
Debt to EBITDA	0.01	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Net Debt to EBITDA	-7.36	0.00	0.00	-11.10	0.00	-8.46	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to EBITDA	0.01	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Debt to NOPAT	-0.06	0.00	0.00	1.12	0.00	-0.07	0.00	0.00	0.00	0.00	0.00
Net Debt to NOPAT	67.74	0.00	0.00	-5,540.40	0.00	235.77	0.00	0.00	0.00	0.00	0.00
Long-Term Debt to NOPAT	-0.06	0.00	0.00	1.12	0.00	-0.07	0.00	0.00	0.00	0.00	0.00
Altman Z-Score	4.71	0.00	3.65	4.56	4.92	3.57	4.94	4.96	3.31	4.84	3.07
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-	-
Current Ratio	1.68	0.00	1.21	3.55	3.07	2.64	2.43	2.15	1.78	3.47	2.67
Quick Ratio	1.52	0.00	0.88	3.29	2.86	2.45	2.23	1.96	1.62	3.30	2.51
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-3.84	63	-19	-25	-27	-95	-34	-26	-29	-28	-26
Operating Cash Flow to CapEx	91.60%	6.34%	19.27%	41.71%	92.81%	25.84%	28.18%	78.38%	6.51%	37.75%	11.57%
Free Cash Flow to Firm to Interest Expense	-147.63	3,967.86	-1,324.09	-1,098.75	-1,671.96	-11,818.09	-2,795.33	-1,736.62	-2,434.46	-2,182.75	-1,964.87
Operating Cash Flow to Interest Expense	257.50	33.06	82.00	234.17	687.56	303.50	315.83	581.67	55.75	335.54	327.77
Operating Cash Flow Less CapEx to Interest Expense	-23.62	-488.44	-343.57	-327.26	-53.25	-870.88	-805.00	-160.47	-800.42	-553.31	-2,504.15
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.74	0.00	0.82	0.72	0.74	0.65	0.81	0.74	0.75	0.70	0.71
Accounts Receivable Turnover	56.55	0.00	18,136.56	0.00	48.10	41.02	79.07	50.14	48.10	51.36	56.82
Inventory Turnover	122.98	0.00	121.11	131.19	105.50	91.01	104.64	105.99	99.33	107.19	101.67
Fixed Asset Turnover	2.18	0.00	2.17	2.11	2.06	1.75	2.01	2.00	1.94	1.92	1.86
Accounts Payable Turnover	21.75	0.00	24.22	25.60	23.62	18.17	24.43	27.46	24.28	23.31	29.52
Days Sales Outstanding (DSO)	6.45	0.00	0.02	0.00	7.59	8.90	4.62	7.28	7.59	7.11	6.42
Days Inventory Outstanding (DIO)	2.97	0.00	3.01	2.78	3.46	4.01	3.49	3.44	3.67	3.41	3.59
Days Payable Outstanding (DPO)	16.78	0.00	15.07	14.26	15.46	20.09	14.94	13.29	15.03	15.66	12.36
Cash Conversion Cycle (CCC)	-7.36	0.00	-12.03	-11.47	-4.41	-7.18	-6.84	-2.57	-3.77	-5.14	-2.35
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	58	0.00	70	81	86	93	102	106	112	120	125
Invested Capital Turnover	2.60	0.00	2.67	2.59	2.60	4.31	2.47	2.43	2.40	2.36	2.28
Increase / (Decrease) in Invested Capital	6.58	-65	18	27	29	93	32	25	25	27	22
Enterprise Value (EV)	692	0.00	591	721	892	625	998	1,061	691	1,096	650
Market Capitalization	728	643	613	800	970	697	1,061	1,122	742	1,203	751
Book Value per Share	$9.58	$0.00	$9.43	$16.26	$14.82	$14.69	$14.81	$14.82	$14.45	$20.22	$18.65
Tangible Book Value per Share	$9.58	$0.00	$9.43	$16.26	$14.82	$14.69	$14.81	$14.82	$14.45	$20.22	$18.65
Total Capital	93	0.00	92	160	165	164	165	166	163	228	225
Total Debt	0.03	0.00	0.00	0.02	0.00	0.02	0.00	0.00	0.00	0.00	0.00
Total Long-Term Debt	0.03	0.00	0.00	0.02	0.00	0.02	0.00	0.00	0.00	0.00	0.00
Net Debt	-36	0.00	-22	-79	-78	-71	-63	-61	-51	-108	-100
Capital Expenditures (CapEx)	7.31	8.34	5.96	13	12	9.40	13	11	10	12	37
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-19	0.00	-17	-15	-18	-20	-19	-22	-24	-24	-26
Debt-free Net Working Capital (DFNWC)	17	0.00	5.37	64	60	51	44	39	27	84	59
Net Working Capital (NWC)	17	0.00	5.37	64	60	51	44	39	27	84	59
Net Nonoperating Expense (NNE)	0.02	0.58	0.28	-0.40	-0.82	0.06	-0.19	-0.26	1.14	-0.07	0.57
Net Nonoperating Obligations (NNO)	-36	0.00	-22	-79	-78	-71	-63	-61	-51	-108	-100
Total Depreciation and Amortization (D&A)	1.54	1.66	1.85	2.07	2.26	2.60	2.78	3.23	3.18	3.20	3.40
Debt-free, Cash-free Net Working Capital to Revenue	-13.22%	0.00%	-10.37%	-8.64%	-9.61%	-10.16%	-9.02%	-9.73%	-10.15%	-9.39%	-10.04%
Debt-free Net Working Capital to Revenue	12.14%	0.00%	3.29%	36.76%	32.14%	25.52%	20.49%	17.02%	11.28%	33.54%	22.92%
Net Working Capital to Revenue	12.14%	0.00%	3.29%	36.76%	32.14%	25.52%	20.49%	17.02%	11.28%	33.54%	22.92%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.27	$0.00	($0.10)	$0.16	$0.30	($0.18)	($0.09)	($0.05)	($0.47)	($0.08)	($0.31)
Adjusted Weighted Average Basic Shares Outstanding	9.72M	0.00	9.80M	10.49M	10.31M	11.15M	11.18M	11.19M	11.20M	11.42M	12.07M
Adjusted Diluted Earnings per Share	$0.27	$0.00	($0.10)	$0.16	$0.29	($0.18)	($0.09)	($0.05)	($0.47)	($0.08)	($0.31)
Adjusted Weighted Average Diluted Shares Outstanding	9.72M	0.00	9.80M	10.81M	10.64M	11.15M	11.18M	11.19M	11.20M	11.42M	12.07M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	9.79M	0.00	9.82M	11.11M	11.15M	11.16M	11.23M	11.24M	11.26M	12.07M	12.09M
Normalized Net Operating Profit after Tax (NOPAT)	2.74	-1.51	-0.73	1.28	2.11	-1.99	-1.18	-0.82	-4.06	-1.03	-3.21
Normalized NOPAT Margin	8.44%	-3.84%	-1.67%	2.59%	3.84%	-3.86%	-2.06%	-1.30%	-6.16%	-1.60%	-4.95%
Pre Tax Income Margin	8.58%	-5.29%	-2.28%	3.50%	5.63%	-3.90%	-1.65%	-0.79%	-7.85%	-1.43%	-5.77%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	107.96	-134.75	-74.93	56.87	139.31	-355.13	-140.83	-77.93	-483.75	-113.38	-353.00
NOPAT to Interest Expense	105.52	-94.33	-52.45	55.51	131.79	-248.59	-98.58	-54.55	-338.63	-79.37	-247.10
EBIT Less CapEx to Interest Expense	-173.15	-656.25	-500.50	-504.57	-601.50	-1,529.50	-1,261.67	-820.07	-1,339.92	-1,002.23	-3,184.92
NOPAT Less CapEx to Interest Expense	-175.59	-615.83	-478.02	-505.92	-609.02	-1,422.96	-1,219.42	-796.69	-1,194.79	-968.22	-3,079.02
Payout Ratios	-	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%

Frequently Asked Questions About Kura Sushi USA's Financials

When does Kura Sushi USA's fiscal year end?

According to the most recent income statement we have on file, Kura Sushi USA's financial year ends in August. Their financial year 2024 ended on August 31, 2024.

How has Kura Sushi USA's net income changed over the last 2 years?

Kura Sushi USA's net income appears to be on an upward trend, with a most recent value of -$8.80 million in 2024, rising from -$764 thousand in 2022. The previous period was $1.50 million in 2023. Find out what analysts predict for Kura Sushi USA in the coming months.

What is Kura Sushi USA's operating income?

Kura Sushi USA's total operating income in 2024 was -$11.51 million, based on the following breakdown:

Total Gross Profit: $40.89 million
Total Operating Expenses: $52.39 million

How has Kura Sushi USA revenue changed over the last 2 years?

Over the last 2 years, Kura Sushi USA's total revenue changed from $141.09 million in 2022 to $237.86 million in 2024, a change of 68.6%.

How much debt does Kura Sushi USA have?

Kura Sushi USA's total liabilities were at $165.98 million at the end of 2024, a 18.5% increase from 2023, and a 53.6% increase since 2022.

How much cash does Kura Sushi USA have?

In the past 2 years, Kura Sushi USA's cash and equivalents has ranged from $35.78 million in 2022 to $69.70 million in 2023, and is currently $50.99 million as of their latest financial filing in 2024.

How has Kura Sushi USA's book value per share changed over the last 2 years?

Over the last 2 years, Kura Sushi USA's book value per share changed from 9.58 in 2022 to 14.45 in 2024, a change of 50.9%.

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This page (NASDAQ:KRUS) was last updated on 5/6/2025 by MarketBeat.com Staff

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Kura Sushi USA (KRUS) Financials

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Kura Sushi USA (KRUS) Financials

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