Kura Sushi USA (KRUS) Financials

$65.80 +2.82 (+4.48%)

As of 09:36 AM 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	2024	2023	2022
Period end date	8/31/2024	8/31/2023	8/31/2022
Net Income / (Loss) Attributable to Common Shareholders	-8.80	1.50	-0.76
Consolidated Net Income / (Loss)	-8.80	1.50	-0.76
Net Income / (Loss) Continuing Operations	-8.80	1.50	-0.76
Total Pre-Tax Income	-8.64	1.74	-0.69
Total Operating Income	-12	0.33	-0.75
Total Gross Profit	41	36	27
Total Revenue	238	187	141
Operating Revenue	238	187	141
Total Cost of Revenue	197	151	114
Operating Cost of Revenue	162	126	96
Other Cost of Revenue	35	25	18
Total Operating Expenses	52	36	28
Selling, General & Admin Expense	39	28	22
Depreciation Expense	12	7.83	5.61
Impairment Charge	1.55	0.00	0.00
Total Other Income / (Expense), net	2.87	1.40	0.06
Interest Expense	0.05	0.07	0.09
Interest & Investment Income	2.92	1.47	0.15
Income Tax Expense	0.17	0.23	0.07
Basic Earnings per Share	($0.79)	$0.15	($0.08)
Weighted Average Basic Shares Outstanding	11.20M	10.31M	9.72M
Diluted Earnings per Share	($0.79)	$0.14	($0.08)
Weighted Average Diluted Shares Outstanding	11.20M	10.64M	9.72M
Weighted Average Basic & Diluted Shares Outstanding	11.26M	11.15M	9.79M

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

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

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

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	2024	2023	2022
Period end date	8/31/2024	8/31/2023	8/31/2022
Total Assets	329	305	201
Total Current Assets	61	89	42
Cash & Equivalents	51	70	36
Accounts Receivable	4.74	5.15	2.64
Inventories, net	2.22	1.75	1.12
Prepaid Expenses	3.39	4.23	2.85
Plant, Property, & Equipment, net	139	106	76
Total Noncurrent Assets	129	109	83
Other Noncurrent Operating Assets	129	109	83
Total Liabilities & Shareholders' Equity	329	305	201
Total Liabilities	166	140	108
Total Current Liabilities	34	29	25
Accounts Payable	8.98	7.25	5.56
Accrued Expenses	13	10	9.69
Other Taxes Payable	1.90	1.69	1.24
Other Current Liabilities	11	9.78	8.78
Total Noncurrent Liabilities	131	111	83
Other Noncurrent Operating Liabilities	131	111	83
Commitments & Contingencies	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	163	165	93
Total Preferred & Common Equity	163	165	93
Preferred Stock	0.00	0.00	0.00
Total Common Equity	163	165	93
Common Stock	196	189	119
Retained Earnings	-33	-24	-26
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	Q2 2025	Q1 2025	Q3 2024	Q2 2024	Q1 2024	Q3 2023	Q2 2023	Q3 2022
Period end date	2/28/2025	11/30/2024	5/31/2024	2/29/2024	11/30/2023	5/31/2023	2/28/2023	5/31/2022
Total Assets	410	404	325	316	309	286	213	196
Total Current Assets	95	118	72	74	82	89	31	45
Cash & Equivalents	85	108	59	57	64	70	22	36
Short-Term Investments	0.00	-	1.25	6.08	7.05	8.74	-	-
Accounts Receivable	3.72	4.90	5.51	5.38	4.87	3.54	0.01	0.00
Inventories, net	2.35	2.11	2.13	1.87	1.77	1.39	1.44	0.88
Prepaid Expenses	3.45	3.57	3.99	4.12	4.20	5.12	3.45	6.11
Plant, Property, & Equipment, net	154	146	131	124	114	97	88	69
Total Noncurrent Assets	162	139	122	117	113	100	94	82
Long-Term Investments	15	-	-	-	-	-	-	-
Other Noncurrent Operating Assets	146	139	122	117	113	100	94	82
Total Liabilities & Shareholders' Equity	410	404	325	316	309	286	213	196
Total Liabilities	185	176	158	150	146	127	120	106
Total Current Liabilities	35	34	34	31	31	25	25	24
Accounts Payable	7.19	8.96	8.06	7.37	8.87	5.52	6.81	6.12
Accrued Expenses	13	11	12	11	9.60	9.02	8.16	9.23
Other Taxes Payable	1.64	1.84	1.77	1.63	1.77	1.45	1.34	1.17
Other Current Liabilities	13	12	12	11	11	9.13	9.16	7.84
Total Noncurrent Liabilities	150	142	125	120	114	101	95	81
Other Noncurrent Operating Liabilities	150	142	125	120	114	101	95	81
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	225	228	166	165	164	160	92	90
Total Preferred & Common Equity	225	228	166	165	164	160	92	90
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	225	228	166	165	164	160	92	90
Common Stock	263	262	194	192	190	187	121	118
Retained Earnings	-38	-34	-28	-27	-26	-27	-29	-28
Accumulated Other Comprehensive Income / (Loss)	0.00	0.00	0.00	0.08	0.05	-0.01	-	-

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

Metric	2024	2023	2022
Period end date	8/31/2024	8/31/2023	8/31/2022
Growth Metrics	-	-	-
Revenue Growth	26.91%	32.84%	117.42%
EBITDA Growth	-96.55%	68.02%	188.88%
EBIT Growth	-3,565.36%	144.03%	92.45%
NOPAT Growth	-2,902.05%	154.46%	92.45%
Net Income Growth	-686.15%	296.60%	92.58%
EPS Growth	-664.29%	275.00%	93.39%
Operating Cash Flow Growth	-13.57%	-23.76%	431.57%
Free Cash Flow Firm Growth	-16.21%	-301.88%	66.93%
Invested Capital Growth	29.11%	50.15%	12.92%
Revenue Q/Q Growth	4.89%	7.41%	11.08%
EBITDA Q/Q Growth	-96.19%	14.42%	166.97%
EBIT Q/Q Growth	-231.46%	1,744.44%	93.98%
NOPAT Q/Q Growth	-231.46%	1,910.59%	93.98%
Net Income Q/Q Growth	-1,198.53%	206.53%	93.94%
EPS Q/Q Growth	-2,533.33%	250.00%	77.14%
Operating Cash Flow Q/Q Growth	-39.82%	31.30%	21.20%
Free Cash Flow Firm Q/Q Growth	-20.04%	-7.68%	76.15%
Invested Capital Q/Q Growth	5.47%	7.28%	6.58%
Profitability Metrics	-	-	-
Gross Margin	17.19%	19.31%	19.24%
EBITDA Margin	0.12%	4.36%	3.44%
Operating Margin	-4.84%	0.18%	-0.53%
EBIT Margin	-4.84%	0.18%	-0.53%
Profit (Net Income) Margin	-3.70%	0.80%	-0.54%
Tax Burden Percent	101.93%	86.57%	110.72%
Interest Burden Percent	75.07%	522.59%	91.51%
Effective Tax Rate	0.00%	13.43%	0.00%
Return on Invested Capital (ROIC)	-8.14%	0.40%	-0.97%
ROIC Less NNEP Spread (ROIC-NNEP)	-6.98%	-1.73%	-0.35%
Return on Net Nonoperating Assets (RNNOA)	2.76%	0.77%	0.14%
Return on Equity (ROE)	-5.38%	1.16%	-0.83%
Cash Return on Invested Capital (CROIC)	-33.55%	-39.70%	-13.11%
Operating Return on Assets (OROA)	-3.63%	0.13%	-0.40%
Return on Assets (ROA)	-2.78%	0.59%	-0.40%
Return on Common Equity (ROCE)	-5.38%	1.16%	-0.83%
Return on Equity Simple (ROE_SIMPLE)	-5.42%	0.91%	-0.82%
Net Operating Profit after Tax (NOPAT)	-8.05	0.29	-0.53
NOPAT Margin	-3.39%	0.15%	-0.37%
Net Nonoperating Expense Percent (NNEP)	-1.16%	2.13%	-0.62%
Cost of Revenue to Revenue	82.81%	80.69%	80.76%
SG&A Expenses to Revenue	16.42%	14.96%	15.80%
R&D to Revenue	0.00%	0.00%	0.00%
Operating Expenses to Revenue	22.03%	19.14%	19.78%
Earnings before Interest and Taxes (EBIT)	-12	0.33	-0.75
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	0.28	8.16	4.86
Valuation Ratios	-	-	-
Price to Book Value (P/BV)	4.57	5.89	7.81
Price to Tangible Book Value (P/TBV)	4.57	5.89	7.81
Price to Revenue (P/Rev)	3.12	5.18	5.16
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)	6.20	10.33	12.03
Enterprise Value to Revenue (EV/Rev)	2.91	4.76	4.91
Enterprise Value to EBITDA (EV/EBITDA)	2,450.60	109.28	142.51
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)	44.27	49.39	29.22
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	-0.40	-0.44	-0.41
Leverage Ratio	1.94	1.96	2.06
Compound Leverage Factor	1.45	10.25	1.88
Debt to Total Capital	0.00%	0.00%	0.03%
Short-Term Debt to Total Capital	0.00%	0.00%	0.00%
Long-Term Debt to Total Capital	0.00%	0.00%	0.03%
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	100.00%	100.00%	99.97%
Debt to EBITDA	0.00	0.00	0.01
Net Debt to EBITDA	0.00	0.00	-7.36
Long-Term Debt to EBITDA	0.00	0.00	0.01
Debt to NOPAT	0.00	0.00	-0.06
Net Debt to NOPAT	0.00	0.00	67.74
Long-Term Debt to NOPAT	0.00	0.00	-0.06
Altman Z-Score	3.25	4.90	4.66
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-
Current Ratio	1.78	3.07	1.68
Quick Ratio	1.62	2.86	1.52
Cash Flow Metrics	-	-	-
Free Cash Flow to Firm (FCFF)	-33	-29	-7.11
Operating Cash Flow to CapEx	35.28%	46.24%	88.52%
Free Cash Flow to Firm to Interest Expense	-706.46	-414.10	-81.72
Operating Cash Flow to Interest Expense	332.17	261.80	272.34
Operating Cash Flow Less CapEx to Interest Expense	-609.34	-304.41	-35.31
Efficiency Ratios	-	-	-
Asset Turnover	0.75	0.74	0.74
Accounts Receivable Turnover	48.10	48.10	56.55
Inventory Turnover	99.33	105.50	122.98
Fixed Asset Turnover	1.94	2.06	2.18
Accounts Payable Turnover	24.28	23.62	21.75
Days Sales Outstanding (DSO)	7.59	7.59	6.45
Days Inventory Outstanding (DIO)	3.67	3.46	2.97
Days Payable Outstanding (DPO)	15.03	15.46	16.78
Cash Conversion Cycle (CCC)	-3.77	-4.41	-7.36
Capital & Investment Metrics	-	-	-
Invested Capital	112	86	58
Invested Capital Turnover	2.40	2.60	2.60
Increase / (Decrease) in Invested Capital	25	29	6.58
Enterprise Value (EV)	691	892	692
Market Capitalization	742	970	728
Book Value per Share	$14.45	$14.82	$9.58
Tangible Book Value per Share	$14.45	$14.82	$9.58
Total Capital	163	165	93
Total Debt	0.00	0.00	0.03
Total Long-Term Debt	0.00	0.00	0.03
Net Debt	-51	-78	-36
Capital Expenditures (CapEx)	44	39	27
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-24	-18	-19
Debt-free Net Working Capital (DFNWC)	27	60	17
Net Working Capital (NWC)	27	60	17
Net Nonoperating Expense (NNE)	0.75	-1.21	0.24
Net Nonoperating Obligations (NNO)	-51	-78	-36
Total Depreciation and Amortization (D&A)	12	7.83	5.61
Debt-free, Cash-free Net Working Capital to Revenue	-10.15%	-9.61%	-13.22%
Debt-free Net Working Capital to Revenue	11.28%	32.14%	12.14%
Net Working Capital to Revenue	11.28%	32.14%	12.14%
Earnings Adjustments	-	-	-
Adjusted Basic Earnings per Share	($0.79)	$0.15	($0.08)
Adjusted Weighted Average Basic Shares Outstanding	11.20M	10.31M	9.72M
Adjusted Diluted Earnings per Share	($0.79)	$0.14	($0.08)
Adjusted Weighted Average Diluted Shares Outstanding	11.20M	10.64M	9.72M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	11.26M	11.15M	9.79M
Normalized Net Operating Profit after Tax (NOPAT)	-6.97	0.29	-0.53
Normalized NOPAT Margin	-2.93%	0.15%	-0.37%
Pre Tax Income Margin	-3.63%	0.93%	-0.49%
Debt Service Ratios	-	-	-
EBIT to Interest Expense	-244.79	4.81	-8.67
NOPAT to Interest Expense	-171.35	4.17	-6.07
EBIT Less CapEx to Interest Expense	-1,186.30	-561.39	-316.32
NOPAT Less CapEx to Interest Expense	-1,112.86	-562.04	-313.72
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	Q2 2025	Q1 2025	Q4 2024	Q3 2024	Q2 2024	Q1 2024	Q4 2023	Q3 2023	Q2 2023	Q1 2023	Q4 2022
Period end date	2/28/2025	11/30/2024	8/31/2024	5/31/2024	2/29/2024	11/30/2023	8/31/2023	5/31/2023	2/28/2023	11/30/2022	8/31/2022
Growth Metrics	-	-	-	-	-	-	-	-	-	-	-
Revenue Growth	13.27%	25.22%	20.18%	28.12%	30.37%	30.92%	68.95%	29.68%	40.44%	31.80%	16.43%
EBITDA Growth	-209.35%	816.18%	-158.61%	-38.90%	36.89%	51.31%	3.15%	74.51%	185.70%	-9,800.00%	150.25%
EBIT Growth	-171.54%	48.12%	-360.43%	-189.37%	-61.11%	-31.77%	-20.59%	176.53%	44.14%	-70.57%	128.45%
NOPAT Growth	-171.54%	48.12%	-292.71%	-164.09%	-61.11%	-31.77%	-23.14%	168.81%	44.14%	-70.57%	139.73%
Net Income Growth	-278.86%	53.05%	-277.81%	-133.21%	1.67%	1.96%	7.30%	252.20%	45.98%	-63.76%	127.43%
EPS Growth	-244.44%	55.56%	-262.07%	-131.25%	10.00%	14.29%	7.41%	220.00%	47.37%	-61.54%	437.50%
Operating Cash Flow Growth	12.43%	79.65%	-93.92%	61.99%	230.14%	358.98%	64.32%	-25.99%	-87.51%	-95.00%	162.45%
Free Cash Flow Firm Growth	23.85%	69.99%	-9.20%	-3.08%	-80.95%	-248.92%	-596.94%	-22.91%	1.98%	319.66%	82.07%
Invested Capital Growth	21.80%	29.54%	29.11%	31.33%	46.18%	0.00%	50.15%	49.17%	34.06%	0.00%	12.92%
Revenue Q/Q Growth	0.68%	-2.36%	4.64%	10.11%	11.30%	-6.29%	11.56%	12.05%	11.77%	-6.38%	-14.37%
EBITDA Q/Q Growth	-169.12%	165.63%	-227.55%	89.00%	552.70%	-105.37%	32.95%	323.46%	261.01%	-114.31%	124.92%
EBIT Q/Q Growth	-211.33%	74.61%	-396.58%	30.83%	40.51%	-227.46%	70.41%	224.69%	51.35%	-212.58%	493.45%
NOPAT Q/Q Growth	-211.33%	74.61%	-396.58%	30.83%	40.51%	-194.31%	65.14%	273.89%	51.35%	-181.32%	477.61%
Net Income Q/Q Growth	-293.44%	81.52%	-832.08%	44.09%	51.25%	-169.98%	74.11%	265.52%	51.39%	-209.15%	471.49%
EPS Q/Q Growth	-287.50%	82.98%	-840.00%	44.44%	50.00%	-162.07%	81.25%	260.00%	52.38%	-210.53%	440.00%
Operating Cash Flow Q/Q Growth	-2.32%	552.02%	-92.33%	130.21%	56.10%	-77.93%	104.25%	369.16%	117.01%	-92.10%	-8.00%
Free Cash Flow Firm Q/Q Growth	9.98%	2.87%	-12.15%	22.34%	64.52%	-253.42%	-5.86%	-36.33%	-129.20%	1,443.28%	81.33%
Invested Capital Q/Q Growth	4.06%	7.48%	5.47%	3.25%	10.68%	7.12%	7.28%	14.93%	0.00%	-100.00%	6.58%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-	-
Gross Margin	15.09%	16.23%	18.69%	17.31%	16.20%	16.22%	21.38%	21.10%	18.02%	15.63%	-4.38%
EBITDA Margin	-1.84%	2.68%	-3.98%	3.27%	1.90%	-0.47%	8.17%	6.85%	1.81%	-1.26%	13.38%
Operating Margin	-7.07%	-2.29%	-8.79%	-1.85%	-2.95%	-5.52%	4.06%	2.66%	-2.39%	-5.48%	8.63%
EBIT Margin	-7.07%	-2.29%	-8.79%	-1.85%	-2.95%	-5.52%	4.06%	2.66%	-2.39%	-5.48%	8.63%
Profit (Net Income) Margin	-5.83%	-1.49%	-7.88%	-0.88%	-1.74%	-3.98%	5.33%	3.41%	-2.31%	-5.31%	8.38%
Tax Burden Percent	101.02%	104.23%	100.37%	112.05%	105.27%	101.89%	94.60%	97.62%	101.50%	100.48%	97.74%
Interest Burden Percent	81.56%	62.55%	89.27%	42.60%	56.09%	70.71%	138.72%	131.57%	95.33%	96.38%	99.36%
Effective Tax Rate	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	5.40%	2.38%	0.00%	0.00%	2.26%
Return on Invested Capital (ROIC)	-11.26%	-3.78%	-14.79%	-3.16%	-5.10%	-16.66%	10.00%	6.73%	-4.46%	0.00%	21.95%
ROIC Less NNEP Spread (ROIC-NNEP)	-10.56%	-3.86%	-13.03%	-3.53%	-5.53%	-16.50%	8.56%	6.03%	-3.50%	0.00%	21.99%
Return on Net Nonoperating Assets (RNNOA)	4.41%	1.76%	5.15%	1.51%	1.83%	7.17%	-3.79%	-2.78%	1.13%	0.00%	-9.03%
Return on Equity (ROE)	-6.85%	-2.02%	-9.65%	-1.64%	-3.27%	-9.49%	6.21%	3.95%	-3.32%	0.00%	12.91%
Cash Return on Invested Capital (CROIC)	-27.69%	-32.42%	-33.55%	-29.69%	-38.49%	-200.65%	-39.70%	-39.45%	-30.04%	0.00%	-13.11%
Operating Return on Assets (OROA)	-5.04%	-1.61%	-6.61%	-1.38%	-2.38%	-3.56%	3.01%	1.92%	-1.96%	0.00%	6.43%
Return on Assets (ROA)	-4.15%	-1.05%	-5.92%	-0.66%	-1.40%	-2.57%	3.94%	2.47%	-1.90%	0.00%	6.24%
Return on Common Equity (ROCE)	-6.85%	-2.02%	-9.65%	-1.64%	-3.27%	-9.49%	6.21%	3.95%	-3.32%	0.00%	12.91%
Return on Equity Simple (ROE_SIMPLE)	-4.67%	-3.39%	0.00%	-0.41%	0.94%	0.94%	0.00%	0.31%	-0.77%	0.00%	0.00%
Net Operating Profit after Tax (NOPAT)	-3.21	-1.03	-4.06	-0.82	-1.18	-1.99	2.11	1.28	-0.73	-1.51	2.74
NOPAT Margin	-4.95%	-1.60%	-6.16%	-1.30%	-2.06%	-3.86%	3.84%	2.59%	-1.67%	-3.84%	8.44%
Net Nonoperating Expense Percent (NNEP)	-0.70%	0.08%	-1.76%	0.37%	0.43%	-0.16%	1.43%	0.70%	-0.96%	0.00%	-0.05%
Return On Investment Capital (ROIC_SIMPLE)	-1.43%	-0.45%	-	-	-	-1.21%	-	-	-	-	-
Cost of Revenue to Revenue	84.91%	83.77%	81.31%	82.69%	83.80%	83.78%	78.62%	78.90%	81.98%	84.37%	104.38%
SG&A Expenses to Revenue	16.93%	13.55%	20.32%	14.04%	14.26%	16.72%	13.22%	14.24%	16.21%	16.89%	-16.52%
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	22.16%	18.51%	27.49%	19.16%	19.15%	21.74%	17.33%	18.44%	20.41%	21.12%	-13.01%
Earnings before Interest and Taxes (EBIT)	-4.59	-1.47	-5.81	-1.17	-1.69	-2.84	2.23	1.31	-1.05	-2.16	2.81
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	-1.19	1.73	-2.63	2.06	1.09	-0.24	4.49	3.38	0.80	-0.50	4.35
Valuation Ratios	-	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	3.33	5.29	4.57	6.74	6.42	4.25	5.89	5.01	6.64	0.00	7.81
Price to Tangible Book Value (P/TBV)	3.33	5.29	4.57	6.74	6.42	4.25	5.89	5.01	6.64	0.00	7.81
Price to Revenue (P/Rev)	2.90	4.80	3.12	4.95	4.98	3.49	5.18	4.59	3.76	4.27	5.16
Price to Earnings (P/E)	0.00	0.00	0.00	0.00	680.02	451.43	646.08	1,633.48	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%	0.00%	0.15%	0.22%	0.15%	0.06%	0.00%	0.00%	0.00%
Enterprise Value to Invested Capital (EV/IC)	5.21	9.14	6.20	10.03	9.74	6.76	10.33	8.95	8.43	0.00	12.03
Enterprise Value to Revenue (EV/Rev)	2.52	4.37	2.91	4.68	4.69	3.13	4.76	4.13	3.62	0.00	4.91
Enterprise Value to EBITDA (EV/EBITDA)	0.00	487.25	2,450.60	143.45	114.55	74.29	109.28	101.08	103.77	0.00	142.51
Enterprise Value to EBIT (EV/EBIT)	0.00	0.00	0.00	0.00	0.00	0.00	2,687.26	40,067.05	0.00	0.00	0.00
Enterprise Value to NOPAT (EV/NOPAT)	0.00	0.00	0.00	0.00	0.00	0.00	3,104.13	50,451.69	0.00	0.00	0.00
Enterprise Value to Operating Cash Flow (EV/OCF)	36.09	62.45	44.27	40.91	44.15	31.33	49.39	52.42	37.76	0.00	29.22
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	-0.42	-0.46	-0.40	-0.43	-0.33	-0.43	-0.44	-0.46	-0.32	0.00	-0.41
Leverage Ratio	1.86	1.82	1.94	1.87	2.05	1.89	1.96	1.93	2.19	0.00	2.06
Compound Leverage Factor	1.52	1.14	1.73	0.80	1.15	1.34	2.72	2.54	2.09	0.00	2.05
Debt to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.01%	0.00%	0.01%	0.00%	0.00%	0.03%
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	0.00%	0.00%	0.00%	0.00%	0.00%	0.01%	0.00%	0.01%	0.00%	0.00%	0.03%
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	100.00%	100.00%	100.00%	100.00%	100.00%	99.99%	100.00%	99.99%	100.00%	0.00%	99.97%
Debt to EBITDA	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.01
Net Debt to EBITDA	0.00	0.00	0.00	0.00	0.00	-8.46	0.00	-11.10	0.00	0.00	-7.36
Long-Term Debt to EBITDA	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.01
Debt to NOPAT	0.00	0.00	0.00	0.00	0.00	-0.07	0.00	1.12	0.00	0.00	-0.06
Net Debt to NOPAT	0.00	0.00	0.00	0.00	0.00	235.77	0.00	-5,540.40	0.00	0.00	67.74
Long-Term Debt to NOPAT	0.00	0.00	0.00	0.00	0.00	-0.07	0.00	1.12	0.00	0.00	-0.06
Altman Z-Score	3.07	4.84	3.31	4.96	4.94	3.57	4.92	4.56	3.65	0.00	4.71
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	2.67	3.47	1.78	2.15	2.43	2.64	3.07	3.55	1.21	0.00	1.68
Quick Ratio	2.51	3.30	1.62	1.96	2.23	2.45	2.86	3.29	0.88	0.00	1.52
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	-26	-28	-29	-26	-34	-95	-27	-25	-19	63	-3.84
Operating Cash Flow to CapEx	11.57%	37.75%	6.51%	78.38%	28.18%	25.84%	92.81%	41.71%	19.27%	6.34%	91.60%
Free Cash Flow to Firm to Interest Expense	-1,964.87	-2,182.75	-2,434.46	-1,736.62	-2,795.33	-11,818.09	-1,671.96	-1,098.75	-1,324.09	3,967.86	-147.63
Operating Cash Flow to Interest Expense	327.77	335.54	55.75	581.67	315.83	303.50	687.56	234.17	82.00	33.06	257.50
Operating Cash Flow Less CapEx to Interest Expense	-2,504.15	-553.31	-800.42	-160.47	-805.00	-870.88	-53.25	-327.26	-343.57	-488.44	-23.62
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.71	0.70	0.75	0.74	0.81	0.65	0.74	0.72	0.82	0.00	0.74
Accounts Receivable Turnover	56.82	51.36	48.10	50.14	79.07	41.02	48.10	0.00	18,136.56	0.00	56.55
Inventory Turnover	101.67	107.19	99.33	105.99	104.64	91.01	105.50	131.19	121.11	0.00	122.98
Fixed Asset Turnover	1.86	1.92	1.94	2.00	2.01	1.75	2.06	2.11	2.17	0.00	2.18
Accounts Payable Turnover	29.52	23.31	24.28	27.46	24.43	18.17	23.62	25.60	24.22	0.00	21.75
Days Sales Outstanding (DSO)	6.42	7.11	7.59	7.28	4.62	8.90	7.59	0.00	0.02	0.00	6.45
Days Inventory Outstanding (DIO)	3.59	3.41	3.67	3.44	3.49	4.01	3.46	2.78	3.01	0.00	2.97
Days Payable Outstanding (DPO)	12.36	15.66	15.03	13.29	14.94	20.09	15.46	14.26	15.07	0.00	16.78
Cash Conversion Cycle (CCC)	-2.35	-5.14	-3.77	-2.57	-6.84	-7.18	-4.41	-11.47	-12.03	0.00	-7.36
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-	-
Invested Capital	125	120	112	106	102	93	86	81	70	0.00	58
Invested Capital Turnover	2.28	2.36	2.40	2.43	2.47	4.31	2.60	2.59	2.67	0.00	2.60
Increase / (Decrease) in Invested Capital	22	27	25	25	32	93	29	27	18	-65	6.58
Enterprise Value (EV)	650	1,096	691	1,061	998	625	892	721	591	0.00	692
Market Capitalization	751	1,203	742	1,122	1,061	697	970	800	613	643	728
Book Value per Share	$18.65	$20.22	$14.45	$14.82	$14.81	$14.69	$14.82	$16.26	$9.43	$0.00	$9.58
Tangible Book Value per Share	$18.65	$20.22	$14.45	$14.82	$14.81	$14.69	$14.82	$16.26	$9.43	$0.00	$9.58
Total Capital	225	228	163	166	165	164	165	160	92	0.00	93
Total Debt	0.00	0.00	0.00	0.00	0.00	0.02	0.00	0.02	0.00	0.00	0.03
Total Long-Term Debt	0.00	0.00	0.00	0.00	0.00	0.02	0.00	0.02	0.00	0.00	0.03
Net Debt	-100	-108	-51	-61	-63	-71	-78	-79	-22	0.00	-36
Capital Expenditures (CapEx)	37	12	10	11	13	9.40	12	13	5.96	8.34	7.31
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-26	-24	-24	-22	-19	-20	-18	-15	-17	0.00	-19
Debt-free Net Working Capital (DFNWC)	59	84	27	39	44	51	60	64	5.37	0.00	17
Net Working Capital (NWC)	59	84	27	39	44	51	60	64	5.37	0.00	17
Net Nonoperating Expense (NNE)	0.57	-0.07	1.14	-0.26	-0.19	0.06	-0.82	-0.40	0.28	0.58	0.02
Net Nonoperating Obligations (NNO)	-100	-108	-51	-61	-63	-71	-78	-79	-22	0.00	-36
Total Depreciation and Amortization (D&A)	3.40	3.20	3.18	3.23	2.78	2.60	2.26	2.07	1.85	1.66	1.54
Debt-free, Cash-free Net Working Capital to Revenue	-10.04%	-9.39%	-10.15%	-9.73%	-9.02%	-10.16%	-9.61%	-8.64%	-10.37%	0.00%	-13.22%
Debt-free Net Working Capital to Revenue	22.92%	33.54%	11.28%	17.02%	20.49%	25.52%	32.14%	36.76%	3.29%	0.00%	12.14%
Net Working Capital to Revenue	22.92%	33.54%	11.28%	17.02%	20.49%	25.52%	32.14%	36.76%	3.29%	0.00%	12.14%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	($0.31)	($0.08)	($0.47)	($0.05)	($0.09)	($0.18)	$0.30	$0.16	($0.10)	$0.00	$0.27
Adjusted Weighted Average Basic Shares Outstanding	12.07M	11.42M	11.20M	11.19M	11.18M	11.15M	10.31M	10.49M	9.80M	0.00	9.72M
Adjusted Diluted Earnings per Share	($0.31)	($0.08)	($0.47)	($0.05)	($0.09)	($0.18)	$0.29	$0.16	($0.10)	$0.00	$0.27
Adjusted Weighted Average Diluted Shares Outstanding	12.07M	11.42M	11.20M	11.19M	11.18M	11.15M	10.64M	10.81M	9.80M	0.00	9.72M
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	12.09M	12.07M	11.26M	11.24M	11.23M	11.16M	11.15M	11.11M	9.82M	0.00	9.79M
Normalized Net Operating Profit after Tax (NOPAT)	-3.21	-1.03	-4.06	-0.82	-1.18	-1.99	2.11	1.28	-0.73	-1.51	2.74
Normalized NOPAT Margin	-4.95%	-1.60%	-6.16%	-1.30%	-2.06%	-3.86%	3.84%	2.59%	-1.67%	-3.84%	8.44%
Pre Tax Income Margin	-5.77%	-1.43%	-7.85%	-0.79%	-1.65%	-3.90%	5.63%	3.50%	-2.28%	-5.29%	8.58%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	-353.00	-113.38	-483.75	-77.93	-140.83	-355.13	139.31	56.87	-74.93	-134.75	107.96
NOPAT to Interest Expense	-247.10	-79.37	-338.63	-54.55	-98.58	-248.59	131.79	55.51	-52.45	-94.33	105.52
EBIT Less CapEx to Interest Expense	-3,184.92	-1,002.23	-1,339.92	-820.07	-1,261.67	-1,529.50	-601.50	-504.57	-500.50	-656.25	-173.15
NOPAT Less CapEx to Interest Expense	-3,079.02	-968.22	-1,194.79	-796.69	-1,219.42	-1,422.96	-609.02	-505.92	-478.02	-615.83	-175.59
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. See Kura Sushi USA's forecast for analyst expectations on what’s next for the company.

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 5/28/2025 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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