Kura Sushi USA, Inc. (KRUS) 10-Year Financial Performance & Capital Metrics

KRUS • • Industrial / General

Consumer CyclicalRestaurantsEthnic & Specialty CuisineAsian Cuisine

AboutKura Sushi USA, Inc. operates technology-enabled Japanese restaurants in the United States. The company's restaurants provide Japanese cuisine through an engaging revolving sushi service model, which is known as 'Kura Experience'. As of August 31, 2021, it operated 33 restaurants in nine states and Washington DC. The company was formerly known as Kula Sushi USA, Inc. and changed its name to Kura Sushi USA, Inc. in October 2017. The company was founded in 2008 and is headquartered in Irvine, California. Kura Sushi USA, Inc. is a subsidiary of Kura Sushi, Inc.Show more

Revenue $283M +18.9%
EBITDA $9M +3192.6%
Net Income -$2M +78.4%
EPS (Diluted) -0.16 +79.7%
Gross Margin 11.82% -4.7%
EBITDA Margin 3.28% +2668.7%
Operating Margin -1.68% +65.2%
Net Margin -0.67% +81.8%
ROE -0.97% +82.0%
ROIC -1.18% +68.1%
Debt/Equity 0.74 -15.4%
Interest Coverage -68.01 +72.2%

Technical Analysis

Key Insights

Based on financial data analysis

✓Strengths

✓Strong 5Y sales CAGR of 44.3%

✗Weaknesses

✗Negative free cash flow

Price & Volume

Loading chart...

Growth Metrics

Revenue CAGR

10Y-

5Y44.32%

3Y26.08%

TTM16.31%

Profit (Net Income) CAGR

10Y-

5Y-

3Y-

TTM48.13%

EPS CAGR

10Y-

5Y-

3Y-

TTM51.11%

ROCE

10Y Avg-1.74%

5Y Avg-2.67%

3Y Avg-1.76%

Latest-1.4%

Peer Comparison

Asian Cuisine

Name	Market Cap	Current Price	P/E Ratio	Revenue Growth 1Y	Net Margin	ROE	FCF Yield	Debt/Equity
HDLSUPER HI INTERNATIONAL HOLDING Ltd. American Depositary Shares	959.62M	16.31	431.48	13.4%	6.8%	14.6%	8.85%	0.59
GENKGEN Restaurant Group, Inc.	12.94M	2.46	18.92	15.12%	-0.61%	-3.5%		3.69
MBMASTERBEEF GROUP	123.52M	7.20	10.43	0.89%	-16.91%	-13.78%	39%	6.60
PCPremium Catering (Holdings) Limited	19.48M	9.40	-15.41	-0.96%	-28.4%		3.05%
KRUSKura Sushi USA, Inc.	820.47M	73.84	-461.50	18.88%	-1.37%	-1.75%		0.74
HCHLHappy City Holdings Limited Class A Ordinary shares	31.88M	4.42		22.81%	15.91%	219.23%	1.55%	8.19

Profit & Loss

	Aug 2017	Aug 2018	Aug 2019	Aug 2020	Aug 2021	Aug 2022	Aug 2023	Aug 2024	Aug 2025
Sales/Revenue+	37.25M	51.74M	64.25M	45.17M	64.89M	141.09M	187.43M	237.86M	282.76M
Revenue Growth %	-	0.39%	0.24%	-0.3%	0.44%	1.17%	0.33%	0.27%	0.19%
Cost of Goods Sold+	32.84M	43.63M	54.73M	49.42M	58.78M	119.2M	158.65M	208.34M	249.33M
COGS % of Revenue	0.88%	0.84%	0.85%	1.09%	0.91%	0.84%	0.85%	0.88%	0.88%
Gross Profit+	4.42M	8.12M	9.52M	-4.25M	6.11M	21.89M	28.78M	29.52M	33.43M
Gross Margin %	0.12%	0.16%	0.15%	-0.09%	0.09%	0.16%	0.15%	0.12%	0.12%
Gross Profit Growth %	-	0.84%	0.17%	-1.45%	2.44%	2.58%	0.31%	0.03%	0.13%
Operating Expenses+	3.39M	6.25M	7.86M	12.24M	16.1M	22.64M	28.45M	41.03M	38.2M
OpEx % of Revenue	0.09%	0.12%	0.12%	0.27%	0.25%	0.16%	0.15%	0.17%	0.14%
Selling, General & Admin	3.36M	5.96M	7.75M	12.06M	15.7M	22.29M	28.04M	39.05M	37.75M
SG&A % of Revenue	0.09%	0.12%	0.12%	0.27%	0.24%	0.16%	0.15%	0.16%	0.13%
Research & Development	0	0	0	0	0	0	0	0	0
R&D % of Revenue	-	-	-	-	-	-	-	-	-
Other Operating Expenses	25K	287K	110K	180K	396K	355K	410K	1.98M	448K
Operating Income+	1.03M	1.86M	1.66M	-16.5M	-9.99M	-754K	332K	-11.51M	-4.76M
Operating Margin %	0.03%	0.04%	0.03%	-0.37%	-0.15%	-0.01%	0%	-0.05%	-0.02%
Operating Income Growth %	-	0.81%	-0.11%	-10.93%	0.39%	0.92%	1.44%	-35.65%	0.59%
EBITDA+	2.4M	3.54M	3.83M	-13.34M	-9.59M	4.86M	8.16M	282K	9.29M
EBITDA Margin %	0.06%	0.07%	0.06%	-0.3%	-0.15%	0.03%	0.04%	0%	0.03%
EBITDA Growth %	-	0.48%	0.08%	-4.49%	0.28%	1.51%	0.68%	-0.97%	31.93%
D&A (Non-Cash Add-back)	1.37M	1.68M	2.17M	3.16M	396K	5.61M	7.83M	11.79M	14.05M
EBIT	1.03M	1.88M	1.71M	-16.05M	-9.97M	-603K	1.8M	-8.59M	-1.66M
Net Interest Income+	-80K	-116K	-137K	314K	-200K	64K	1.4M	2.87M	3.03M
Interest Income	5K	12K	51K	450K	20K	151K	1.47M	2.92M	3.1M
Interest Expense	85K	128K	188K	136K	220K	87K	69K	47K	70K
Other Income/Expense	-80K	-116K	-137K	314K	-200K	64K	1.4M	2.87M	3.03M
Pretax Income+	947K	1.75M	1.52M	-16.18M	-10.19M	-690K	1.74M	-8.64M	-1.73M
Pretax Margin %	0.03%	0.03%	0.02%	-0.36%	-0.16%	-0%	0.01%	-0.04%	-0.01%
Income Tax+	240K	5K	68K	1.17M	106K	74K	233K	167K	175K
Effective Tax Rate %	0.75%	1%	0.96%	1.07%	1.01%	1.11%	0.87%	1.02%	1.1%
Net Income+	707K	1.74M	1.46M	-17.36M	-10.29M	-764K	1.5M	-8.8M	-1.9M
Net Margin %	0.02%	0.03%	0.02%	-0.38%	-0.16%	-0.01%	0.01%	-0.04%	-0.01%
Net Income Growth %	-	1.46%	-0.16%	-12.92%	0.41%	0.93%	2.97%	-6.86%	0.78%
Net Income (Continuing)	707K	1.74M	1.46M	-17.36M	-10.29M	-764K	1.5M	-8.8M	-1.9M
Discontinued Operations	0	0	0	0	0	0	0	0	0
Minority Interest	0	0	0	0	0	0	0	0	0
EPS (Diluted)+	0.09	0.22	0.26	-2.08	-1.21	-0.08	0.14	-0.79	-0.16
EPS Growth %	-	1.46%	0.18%	-9%	0.42%	0.94%	2.78%	-6.64%	0.8%
EPS (Basic)	0.09	0.22	0.28	-2.08	-1.21	-0.08	0.15	-0.79	-0.16
Diluted Shares Outstanding	7.9M	7.9M	5.51M	8.34M	8.53M	9.72M	10.64M	11.2M	11.92M
Basic Shares Outstanding	7.9M	7.9M	5.28M	8.34M	8.53M	9.72M	10.3M	11.2M	11.92M
Dividend Payout Ratio	-	-	-	-	-	-	-	-	-

Balance Sheet

	Aug 2017	Aug 2018	Aug 2019	Aug 2020	Aug 2021	Aug 2022	Aug 2023	Aug 2024	Aug 2025
Total Current Assets+	4.59M	7.28M	41.5M	14.78M	57.47M	42.4M	89.37M	61.34M	75.45M
Cash & Short-Term Investments	2.88M	5.71M	38.04M	9.26M	40.43M	35.78M	78.24M	50.99M	62.46M
Cash Only	2.88M	5.71M	38.04M	9.26M	40.43M	35.78M	69.7M	50.99M	47.5M
Short-Term Investments	0	0	0	0	0	0	8.54M	0	14.96M
Accounts Receivable	698K	525K	1.17M	2.14M	2.35M	2.64M	5.15M	4.74M	6.54M
Days Sales Outstanding	6.84	3.7	6.67	17.31	13.21	6.83	10.03	7.27	8.44
Inventory	269K	384K	539K	367K	733K	1.12M	1.75M	2.22M	2.14M
Days Inventory Outstanding	2.99	3.21	3.59	2.71	4.55	3.43	4.02	3.89	3.13
Other Current Assets	128K	124K	451K	375K	218K	230K	536K	378K	4.31M
Total Non-Current Assets+	18.57M	24.79M	34.91M	103.6M	120.2M	158.96M	215.29M	267.19M	355.5M
Property, Plant & Equipment	17M	23.2M	31.92M	101.66M	118.04M	155.58M	210.31M	262.27M	317.61M
Fixed Asset Turnover	2.19x	2.23x	2.01x	0.44x	0.55x	0.91x	0.89x	0.91x	0.89x
Goodwill	0	0	0	0	0	0	0	0	0
Intangible Assets	0	89K	638K	696K	852K	1.75M	3.49M	0	5.95M
Long-Term Investments	0	-89K	-638K	0	0	0	0	0	29.54M
Other Non-Current Assets	559K	520K	1.86M	1.25M	1.31M	1.63M	1.49M	4.92M	2.39M
Total Assets+	23.16M	32.07M	76.41M	118.38M	177.67M	201.36M	304.66M	328.52M	430.94M
Asset Turnover	1.61x	1.61x	0.84x	0.38x	0.37x	0.70x	0.62x	0.72x	0.66x
Asset Growth %	-	0.38%	1.38%	0.55%	0.5%	0.13%	0.51%	0.08%	0.31%
Total Current Liabilities+	3.9M	4.8M	8.29M	13.93M	20.05M	25.27M	29.14M	34.5M	42.78M
Accounts Payable	1.8M	1.96M	3.68M	4.92M	4.92M	5.56M	7.25M	8.98M	11.53M
Days Payables Outstanding	19.96	16.39	24.57	36.33	30.55	17.02	16.68	15.73	16.88
Short-Term Debt	0	0	0	0	0	0	0	0	0
Deferred Revenue (Current)	0	0	0	0	0	0	0	0	0
Other Current Liabilities	742K	1.02M	1.98M	1.11M	5.72M	5.26M	5M	10.59M	0
Current Ratio	1.18x	1.52x	5.01x	1.06x	2.87x	1.68x	3.07x	1.78x	1.76x
Quick Ratio	1.11x	1.44x	4.94x	1.03x	2.83x	1.63x	3.01x	1.71x	1.71x
Cash Conversion Cycle	-10.14	-9.47	-14.31	-16.31	-12.79	-6.76	-2.62	-4.57	-5.31
Total Non-Current Liabilities+	4.61M	5.76M	5.94M	58.74M	66.78M	82.79M	110.88M	131.49M	157.09M
Long-Term Debt	0	0	0	0	0	0	0	0	0
Capital Lease Obligations	2.88M	3.44M	2.42M	58.4M	66.38M	82.31M	110.27M	130.68M	155.93M
Deferred Tax Liabilities	2.02M	1.79M	2.42M	0	0	0	0	0	0
Other Non-Current Liabilities	1.73M	2.32M	3.51M	342K	398K	483K	615K	808K	1.16M
Total Liabilities	8.5M	10.56M	14.23M	72.67M	86.83M	108.06M	140.02M	165.98M	199.87M
Total Debt+	3.54M	4.45M	3.42M	64.51M	72.96M	90.81M	119.56M	141.35M	170.01M
Net Debt	662K	-1.26M	-34.63M	55.25M	32.53M	55.03M	49.86M	90.36M	122.52M
Debt / Equity	0.24x	0.21x	0.05x	1.41x	0.80x	0.97x	0.73x	0.87x	0.74x
Debt / EBITDA	1.48x	1.26x	0.89x	-	-	18.69x	14.64x	501.24x	18.31x
Net Debt / EBITDA	0.28x	-0.36x	-9.05x	-	-	11.32x	6.11x	320.44x	13.20x
Interest Coverage	12.08x	14.55x	8.84x	-121.31x	-45.40x	-8.67x	4.81x	-244.79x	-68.01x
Total Equity+	14.66M	21.5M	62.18M	45.71M	90.84M	93.29M	164.64M	162.54M	231.07M
Equity Growth %	-	0.47%	1.89%	-0.26%	0.99%	0.03%	0.76%	-0.01%	0.42%
Book Value per Share	1.86	2.72	11.28	5.48	10.65	9.60	15.47	14.51	19.39
Total Shareholders' Equity	14.66M	21.5M	62.18M	45.71M	90.84M	93.29M	164.64M	162.54M	231.07M
Common Stock	5K	5K	8K	8K	10K	10K	11K	11K	12K
Retained Earnings	-467K	1.27M	2.73M	-14.63M	-24.92M	-25.69M	-24.18M	-32.99M	-34.89M
Treasury Stock	0	0	0	0	0	0	0	0	0
Accumulated OCI	0	0	0	0	0	0	43K	0	-23K
Minority Interest	0	0	0	0	0	0	0	0	0

Cash Flow

	Aug 2017	Aug 2018	Aug 2019	Aug 2020	Aug 2021	Aug 2022	Aug 2023	Aug 2024	Aug 2025
Cash from Operations+	2.94M	5.24M	5.99M	-13M	-7.23M	23.69M	18.06M	15.61M	24.6M
Operating CF Margin %	0.08%	0.1%	0.09%	-0.29%	-0.11%	0.17%	0.1%	0.07%	0.09%
Operating CF Growth %	-	0.79%	0.14%	-3.17%	0.44%	4.28%	-0.24%	-0.14%	0.58%
Net Income	707K	1.74M	1.46M	-17.36M	-10.29M	-764K	1.5M	-8.8M	-1.9M
Depreciation & Amortization	1.37M	1.68M	2.17M	5.49M	7.18M	8.8M	7.83M	11.79M	14.05M
Stock-Based Compensation	0	0	0	0	0	0	0	0	0
Deferred Taxes	173K	-60K	-61K	1.12M	0	0	43K	0	0
Other Non-Cash Items	10K	339K	590K	957K	1.52M	2.42M	7.35M	10.48M	5.19M
Working Capital Changes	676K	1.55M	1.84M	-3.21M	-5.64M	13.23M	1.34M	2.15M	7.27M
Change in Receivables	-486K	173K	-649K	843K	-581K	42K	-301K	-1.86M	-2.05M
Change in Inventory	-41K	-115K	-155K	122K	-366K	-387K	-627K	-472K	78K
Change in Payables	523K	250K	1.65M	-614K	908K	-172K	1.68M	623K	2.85M
Cash from Investing+	-6.04M	-6.59M	-11.26M	-14.78M	-14.67M	-28.17M	-49.9M	-36.46M	-93.72M
Capital Expenditures	-6.05M	-7.1M	-11.26M	-14.46M	-14.23M	-27.66M	-40.81M	-44.53M	-48.34M
CapEx % of Revenue	0.16%	0.14%	0.18%	0.32%	0.22%	0.2%	0.22%	0.19%	0.17%
Acquisitions	-	-	-	-	-	-	-	-	-
Investments	-	-	-	-	-	-	-	-	-
Other Investing	0	0	0	-319K	-436K	-510K	-550K	-432K	-513K
Cash from Financing+	4.59M	4.18M	37.59M	-1M	53.07M	-170K	65.75M	2.14M	65.64M
Debt Issued (Net)	-	-	-	-	-	-	-	-	-
Equity Issued (Net)	-	-	-	-	-	-	-	-	-
Dividends Paid	0	0	0	0	0	0	0	0	0
Share Repurchases	-	-	-	-	-	-	-	-	-
Other Financing	5M	5M	0	0	0	-154K	0	-280K	-346K
Net Change in Cash	-	-	-	-	-	-	-	-	-
Free Cash Flow+	-3.09M	-1.85M	-4.73M	-27.4M	-21.3M	-3.07M	-21M	-28.64M	-21.55M
FCF Margin %	-0.08%	-0.04%	-0.07%	-0.61%	-0.33%	-0.02%	-0.11%	-0.12%	-0.08%
FCF Growth %	-	0.4%	-1.56%	-4.79%	0.22%	0.86%	-5.84%	-0.36%	0.25%
FCF per Share	-0.39	-0.23	-0.86	-3.29	-2.50	-0.32	-1.97	-2.56	-1.81
FCF Conversion (FCF/Net Income)	4.15x	3.01x	4.12x	0.75x	0.70x	-31.01x	12.03x	-1.77x	-12.92x
Interest Paid	80K	116K	189K	8K	81	0	0	0	0
Taxes Paid	137K	4K	56K	132K	148	206K	108K	265K	257K

Key Ratios

Metric	2017	2018	2019	2020	2021	2022	2023	2024	2025
Return on Equity (ROE)	4.82%	9.63%	3.48%	-32.18%	-15.08%	-0.83%	1.16%	-5.38%	-0.97%
Return on Invested Capital (ROIC)	5.03%	7.86%	5.21%	-19.26%	-6.68%	-0.42%	0.14%	-3.69%	-1.18%
Gross Margin	11.85%	15.68%	14.82%	-9.42%	9.41%	15.52%	15.35%	12.41%	11.82%
Net Margin	1.9%	3.37%	2.27%	-38.43%	-15.87%	-0.54%	0.8%	-3.7%	-0.67%
Debt / Equity	0.24x	0.21x	0.05x	1.41x	0.80x	0.97x	0.73x	0.87x	0.74x
Interest Coverage	12.08x	14.55x	8.84x	-121.31x	-45.40x	-8.67x	4.81x	-244.79x	-68.01x
FCF Conversion	4.15x	3.01x	4.12x	0.75x	0.70x	-31.01x	12.03x	-1.77x	-12.92x
Revenue Growth	-	38.91%	24.16%	-29.69%	43.67%	117.42%	32.84%	26.91%	18.88%

Frequently Asked Questions

Growth & Financials

Kura Sushi USA, Inc. (KRUS) reported $291.8M in revenue for fiscal year 2025. This represents a 683% increase from $37.3M in 2017.

Kura Sushi USA, Inc. (KRUS) grew revenue by 18.9% over the past year. This is strong growth.

Kura Sushi USA, Inc. (KRUS) reported a net loss of $4.0M for fiscal year 2025.

Dividend & Returns

Kura Sushi USA, Inc. (KRUS) has a return on equity (ROE) of -1.0%. Negative ROE indicates the company is unprofitable.

Kura Sushi USA, Inc. (KRUS) had negative free cash flow of $27.7M in fiscal year 2025, likely due to heavy capital investments.

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Kura Sushi USA, Inc. (KRUS) 10-Year Financial Performance & Capital Metrics

KRUS • • Industrial / General

Consumer CyclicalRestaurantsEthnic & Specialty CuisineAsian Cuisine

Revenue $283M +18.9%
EBITDA $9M +3192.6%
Net Income -$2M +78.4%
EPS (Diluted) -0.16 +79.7%
Gross Margin 11.82% -4.7%
EBITDA Margin 3.28% +2668.7%
Operating Margin -1.68% +65.2%
Net Margin -0.67% +81.8%
ROE -0.97% +82.0%
ROIC -1.18% +68.1%
Debt/Equity 0.74 -15.4%
Interest Coverage -68.01 +72.2%

Technical Analysis

Key Insights

Based on financial data analysis

✓Strengths

✓Strong 5Y sales CAGR of 44.3%

✗Weaknesses

✗Negative free cash flow

Price & Volume

Loading chart...

Growth Metrics

Revenue CAGR

10Y-

5Y44.32%

3Y26.08%

TTM16.31%

Profit (Net Income) CAGR

10Y-

5Y-

3Y-

TTM48.13%

EPS CAGR

10Y-

5Y-

3Y-

TTM51.11%

ROCE

10Y Avg-1.74%

5Y Avg-2.67%

3Y Avg-1.76%

Latest-1.4%

Peer Comparison

Asian Cuisine

Name	Market Cap	Current Price	P/E Ratio	Revenue Growth 1Y	Net Margin	ROE	FCF Yield	Debt/Equity
HDLSUPER HI INTERNATIONAL HOLDING Ltd. American Depositary Shares	959.62M	16.31	431.48	13.4%	6.8%	14.6%	8.85%	0.59
GENKGEN Restaurant Group, Inc.	12.94M	2.46	18.92	15.12%	-0.61%	-3.5%		3.69
MBMASTERBEEF GROUP	123.52M	7.20	10.43	0.89%	-16.91%	-13.78%	39%	6.60
PCPremium Catering (Holdings) Limited	19.48M	9.40	-15.41	-0.96%	-28.4%		3.05%
KRUSKura Sushi USA, Inc.	820.47M	73.84	-461.50	18.88%	-1.37%	-1.75%		0.74
HCHLHappy City Holdings Limited Class A Ordinary shares	31.88M	4.42		22.81%	15.91%	219.23%	1.55%	8.19

Profit & Loss

	Aug 2017	Aug 2018	Aug 2019	Aug 2020	Aug 2021	Aug 2022	Aug 2023	Aug 2024	Aug 2025
Sales/Revenue+	37.25M	51.74M	64.25M	45.17M	64.89M	141.09M	187.43M	237.86M	282.76M
Revenue Growth %	-	0.39%	0.24%	-0.3%	0.44%	1.17%	0.33%	0.27%	0.19%
Cost of Goods Sold+	32.84M	43.63M	54.73M	49.42M	58.78M	119.2M	158.65M	208.34M	249.33M
COGS % of Revenue	0.88%	0.84%	0.85%	1.09%	0.91%	0.84%	0.85%	0.88%	0.88%
Gross Profit+	4.42M	8.12M	9.52M	-4.25M	6.11M	21.89M	28.78M	29.52M	33.43M
Gross Margin %	0.12%	0.16%	0.15%	-0.09%	0.09%	0.16%	0.15%	0.12%	0.12%
Gross Profit Growth %	-	0.84%	0.17%	-1.45%	2.44%	2.58%	0.31%	0.03%	0.13%
Operating Expenses+	3.39M	6.25M	7.86M	12.24M	16.1M	22.64M	28.45M	41.03M	38.2M
OpEx % of Revenue	0.09%	0.12%	0.12%	0.27%	0.25%	0.16%	0.15%	0.17%	0.14%
Selling, General & Admin	3.36M	5.96M	7.75M	12.06M	15.7M	22.29M	28.04M	39.05M	37.75M
SG&A % of Revenue	0.09%	0.12%	0.12%	0.27%	0.24%	0.16%	0.15%	0.16%	0.13%
Research & Development	0	0	0	0	0	0	0	0	0
R&D % of Revenue	-	-	-	-	-	-	-	-	-
Other Operating Expenses	25K	287K	110K	180K	396K	355K	410K	1.98M	448K
Operating Income+	1.03M	1.86M	1.66M	-16.5M	-9.99M	-754K	332K	-11.51M	-4.76M
Operating Margin %	0.03%	0.04%	0.03%	-0.37%	-0.15%	-0.01%	0%	-0.05%	-0.02%
Operating Income Growth %	-	0.81%	-0.11%	-10.93%	0.39%	0.92%	1.44%	-35.65%	0.59%
EBITDA+	2.4M	3.54M	3.83M	-13.34M	-9.59M	4.86M	8.16M	282K	9.29M
EBITDA Margin %	0.06%	0.07%	0.06%	-0.3%	-0.15%	0.03%	0.04%	0%	0.03%
EBITDA Growth %	-	0.48%	0.08%	-4.49%	0.28%	1.51%	0.68%	-0.97%	31.93%
D&A (Non-Cash Add-back)	1.37M	1.68M	2.17M	3.16M	396K	5.61M	7.83M	11.79M	14.05M
EBIT	1.03M	1.88M	1.71M	-16.05M	-9.97M	-603K	1.8M	-8.59M	-1.66M
Net Interest Income+	-80K	-116K	-137K	314K	-200K	64K	1.4M	2.87M	3.03M
Interest Income	5K	12K	51K	450K	20K	151K	1.47M	2.92M	3.1M
Interest Expense	85K	128K	188K	136K	220K	87K	69K	47K	70K
Other Income/Expense	-80K	-116K	-137K	314K	-200K	64K	1.4M	2.87M	3.03M
Pretax Income+	947K	1.75M	1.52M	-16.18M	-10.19M	-690K	1.74M	-8.64M	-1.73M
Pretax Margin %	0.03%	0.03%	0.02%	-0.36%	-0.16%	-0%	0.01%	-0.04%	-0.01%
Income Tax+	240K	5K	68K	1.17M	106K	74K	233K	167K	175K
Effective Tax Rate %	0.75%	1%	0.96%	1.07%	1.01%	1.11%	0.87%	1.02%	1.1%
Net Income+	707K	1.74M	1.46M	-17.36M	-10.29M	-764K	1.5M	-8.8M	-1.9M
Net Margin %	0.02%	0.03%	0.02%	-0.38%	-0.16%	-0.01%	0.01%	-0.04%	-0.01%
Net Income Growth %	-	1.46%	-0.16%	-12.92%	0.41%	0.93%	2.97%	-6.86%	0.78%
Net Income (Continuing)	707K	1.74M	1.46M	-17.36M	-10.29M	-764K	1.5M	-8.8M	-1.9M
Discontinued Operations	0	0	0	0	0	0	0	0	0
Minority Interest	0	0	0	0	0	0	0	0	0
EPS (Diluted)+	0.09	0.22	0.26	-2.08	-1.21	-0.08	0.14	-0.79	-0.16
EPS Growth %	-	1.46%	0.18%	-9%	0.42%	0.94%	2.78%	-6.64%	0.8%
EPS (Basic)	0.09	0.22	0.28	-2.08	-1.21	-0.08	0.15	-0.79	-0.16
Diluted Shares Outstanding	7.9M	7.9M	5.51M	8.34M	8.53M	9.72M	10.64M	11.2M	11.92M
Basic Shares Outstanding	7.9M	7.9M	5.28M	8.34M	8.53M	9.72M	10.3M	11.2M	11.92M
Dividend Payout Ratio	-	-	-	-	-	-	-	-	-

Balance Sheet

	Aug 2017	Aug 2018	Aug 2019	Aug 2020	Aug 2021	Aug 2022	Aug 2023	Aug 2024	Aug 2025
Total Current Assets+	4.59M	7.28M	41.5M	14.78M	57.47M	42.4M	89.37M	61.34M	75.45M
Cash & Short-Term Investments	2.88M	5.71M	38.04M	9.26M	40.43M	35.78M	78.24M	50.99M	62.46M
Cash Only	2.88M	5.71M	38.04M	9.26M	40.43M	35.78M	69.7M	50.99M	47.5M
Short-Term Investments	0	0	0	0	0	0	8.54M	0	14.96M
Accounts Receivable	698K	525K	1.17M	2.14M	2.35M	2.64M	5.15M	4.74M	6.54M
Days Sales Outstanding	6.84	3.7	6.67	17.31	13.21	6.83	10.03	7.27	8.44
Inventory	269K	384K	539K	367K	733K	1.12M	1.75M	2.22M	2.14M
Days Inventory Outstanding	2.99	3.21	3.59	2.71	4.55	3.43	4.02	3.89	3.13
Other Current Assets	128K	124K	451K	375K	218K	230K	536K	378K	4.31M
Total Non-Current Assets+	18.57M	24.79M	34.91M	103.6M	120.2M	158.96M	215.29M	267.19M	355.5M
Property, Plant & Equipment	17M	23.2M	31.92M	101.66M	118.04M	155.58M	210.31M	262.27M	317.61M
Fixed Asset Turnover	2.19x	2.23x	2.01x	0.44x	0.55x	0.91x	0.89x	0.91x	0.89x
Goodwill	0	0	0	0	0	0	0	0	0
Intangible Assets	0	89K	638K	696K	852K	1.75M	3.49M	0	5.95M
Long-Term Investments	0	-89K	-638K	0	0	0	0	0	29.54M
Other Non-Current Assets	559K	520K	1.86M	1.25M	1.31M	1.63M	1.49M	4.92M	2.39M
Total Assets+	23.16M	32.07M	76.41M	118.38M	177.67M	201.36M	304.66M	328.52M	430.94M
Asset Turnover	1.61x	1.61x	0.84x	0.38x	0.37x	0.70x	0.62x	0.72x	0.66x
Asset Growth %	-	0.38%	1.38%	0.55%	0.5%	0.13%	0.51%	0.08%	0.31%
Total Current Liabilities+	3.9M	4.8M	8.29M	13.93M	20.05M	25.27M	29.14M	34.5M	42.78M
Accounts Payable	1.8M	1.96M	3.68M	4.92M	4.92M	5.56M	7.25M	8.98M	11.53M
Days Payables Outstanding	19.96	16.39	24.57	36.33	30.55	17.02	16.68	15.73	16.88
Short-Term Debt	0	0	0	0	0	0	0	0	0
Deferred Revenue (Current)	0	0	0	0	0	0	0	0	0
Other Current Liabilities	742K	1.02M	1.98M	1.11M	5.72M	5.26M	5M	10.59M	0
Current Ratio	1.18x	1.52x	5.01x	1.06x	2.87x	1.68x	3.07x	1.78x	1.76x
Quick Ratio	1.11x	1.44x	4.94x	1.03x	2.83x	1.63x	3.01x	1.71x	1.71x
Cash Conversion Cycle	-10.14	-9.47	-14.31	-16.31	-12.79	-6.76	-2.62	-4.57	-5.31
Total Non-Current Liabilities+	4.61M	5.76M	5.94M	58.74M	66.78M	82.79M	110.88M	131.49M	157.09M
Long-Term Debt	0	0	0	0	0	0	0	0	0
Capital Lease Obligations	2.88M	3.44M	2.42M	58.4M	66.38M	82.31M	110.27M	130.68M	155.93M
Deferred Tax Liabilities	2.02M	1.79M	2.42M	0	0	0	0	0	0
Other Non-Current Liabilities	1.73M	2.32M	3.51M	342K	398K	483K	615K	808K	1.16M
Total Liabilities	8.5M	10.56M	14.23M	72.67M	86.83M	108.06M	140.02M	165.98M	199.87M
Total Debt+	3.54M	4.45M	3.42M	64.51M	72.96M	90.81M	119.56M	141.35M	170.01M
Net Debt	662K	-1.26M	-34.63M	55.25M	32.53M	55.03M	49.86M	90.36M	122.52M
Debt / Equity	0.24x	0.21x	0.05x	1.41x	0.80x	0.97x	0.73x	0.87x	0.74x
Debt / EBITDA	1.48x	1.26x	0.89x	-	-	18.69x	14.64x	501.24x	18.31x
Net Debt / EBITDA	0.28x	-0.36x	-9.05x	-	-	11.32x	6.11x	320.44x	13.20x
Interest Coverage	12.08x	14.55x	8.84x	-121.31x	-45.40x	-8.67x	4.81x	-244.79x	-68.01x
Total Equity+	14.66M	21.5M	62.18M	45.71M	90.84M	93.29M	164.64M	162.54M	231.07M
Equity Growth %	-	0.47%	1.89%	-0.26%	0.99%	0.03%	0.76%	-0.01%	0.42%
Book Value per Share	1.86	2.72	11.28	5.48	10.65	9.60	15.47	14.51	19.39
Total Shareholders' Equity	14.66M	21.5M	62.18M	45.71M	90.84M	93.29M	164.64M	162.54M	231.07M
Common Stock	5K	5K	8K	8K	10K	10K	11K	11K	12K
Retained Earnings	-467K	1.27M	2.73M	-14.63M	-24.92M	-25.69M	-24.18M	-32.99M	-34.89M
Treasury Stock	0	0	0	0	0	0	0	0	0
Accumulated OCI	0	0	0	0	0	0	43K	0	-23K
Minority Interest	0	0	0	0	0	0	0	0	0

Cash Flow

	Aug 2017	Aug 2018	Aug 2019	Aug 2020	Aug 2021	Aug 2022	Aug 2023	Aug 2024	Aug 2025
Cash from Operations+	2.94M	5.24M	5.99M	-13M	-7.23M	23.69M	18.06M	15.61M	24.6M
Operating CF Margin %	0.08%	0.1%	0.09%	-0.29%	-0.11%	0.17%	0.1%	0.07%	0.09%
Operating CF Growth %	-	0.79%	0.14%	-3.17%	0.44%	4.28%	-0.24%	-0.14%	0.58%
Net Income	707K	1.74M	1.46M	-17.36M	-10.29M	-764K	1.5M	-8.8M	-1.9M
Depreciation & Amortization	1.37M	1.68M	2.17M	5.49M	7.18M	8.8M	7.83M	11.79M	14.05M
Stock-Based Compensation	0	0	0	0	0	0	0	0	0
Deferred Taxes	173K	-60K	-61K	1.12M	0	0	43K	0	0
Other Non-Cash Items	10K	339K	590K	957K	1.52M	2.42M	7.35M	10.48M	5.19M
Working Capital Changes	676K	1.55M	1.84M	-3.21M	-5.64M	13.23M	1.34M	2.15M	7.27M
Change in Receivables	-486K	173K	-649K	843K	-581K	42K	-301K	-1.86M	-2.05M
Change in Inventory	-41K	-115K	-155K	122K	-366K	-387K	-627K	-472K	78K
Change in Payables	523K	250K	1.65M	-614K	908K	-172K	1.68M	623K	2.85M
Cash from Investing+	-6.04M	-6.59M	-11.26M	-14.78M	-14.67M	-28.17M	-49.9M	-36.46M	-93.72M
Capital Expenditures	-6.05M	-7.1M	-11.26M	-14.46M	-14.23M	-27.66M	-40.81M	-44.53M	-48.34M
CapEx % of Revenue	0.16%	0.14%	0.18%	0.32%	0.22%	0.2%	0.22%	0.19%	0.17%
Acquisitions	-	-	-	-	-	-	-	-	-
Investments	-	-	-	-	-	-	-	-	-
Other Investing	0	0	0	-319K	-436K	-510K	-550K	-432K	-513K
Cash from Financing+	4.59M	4.18M	37.59M	-1M	53.07M	-170K	65.75M	2.14M	65.64M
Debt Issued (Net)	-	-	-	-	-	-	-	-	-
Equity Issued (Net)	-	-	-	-	-	-	-	-	-
Dividends Paid	0	0	0	0	0	0	0	0	0
Share Repurchases	-	-	-	-	-	-	-	-	-
Other Financing	5M	5M	0	0	0	-154K	0	-280K	-346K
Net Change in Cash	-	-	-	-	-	-	-	-	-
Free Cash Flow+	-3.09M	-1.85M	-4.73M	-27.4M	-21.3M	-3.07M	-21M	-28.64M	-21.55M
FCF Margin %	-0.08%	-0.04%	-0.07%	-0.61%	-0.33%	-0.02%	-0.11%	-0.12%	-0.08%
FCF Growth %	-	0.4%	-1.56%	-4.79%	0.22%	0.86%	-5.84%	-0.36%	0.25%
FCF per Share	-0.39	-0.23	-0.86	-3.29	-2.50	-0.32	-1.97	-2.56	-1.81
FCF Conversion (FCF/Net Income)	4.15x	3.01x	4.12x	0.75x	0.70x	-31.01x	12.03x	-1.77x	-12.92x
Interest Paid	80K	116K	189K	8K	81	0	0	0	0
Taxes Paid	137K	4K	56K	132K	148	206K	108K	265K	257K

Key Ratios

Metric	2017	2018	2019	2020	2021	2022	2023	2024	2025
Return on Equity (ROE)	4.82%	9.63%	3.48%	-32.18%	-15.08%	-0.83%	1.16%	-5.38%	-0.97%
Return on Invested Capital (ROIC)	5.03%	7.86%	5.21%	-19.26%	-6.68%	-0.42%	0.14%	-3.69%	-1.18%
Gross Margin	11.85%	15.68%	14.82%	-9.42%	9.41%	15.52%	15.35%	12.41%	11.82%
Net Margin	1.9%	3.37%	2.27%	-38.43%	-15.87%	-0.54%	0.8%	-3.7%	-0.67%
Debt / Equity	0.24x	0.21x	0.05x	1.41x	0.80x	0.97x	0.73x	0.87x	0.74x
Interest Coverage	12.08x	14.55x	8.84x	-121.31x	-45.40x	-8.67x	4.81x	-244.79x	-68.01x
FCF Conversion	4.15x	3.01x	4.12x	0.75x	0.70x	-31.01x	12.03x	-1.77x	-12.92x
Revenue Growth	-	38.91%	24.16%	-29.69%	43.67%	117.42%	32.84%	26.91%	18.88%

Frequently Asked Questions

Growth & Financials

Kura Sushi USA, Inc. (KRUS) reported $291.8M in revenue for fiscal year 2025. This represents a 683% increase from $37.3M in 2017.

Kura Sushi USA, Inc. (KRUS) grew revenue by 18.9% over the past year. This is strong growth.

Kura Sushi USA, Inc. (KRUS) reported a net loss of $4.0M for fiscal year 2025.

Dividend & Returns

Kura Sushi USA, Inc. (KRUS) has a return on equity (ROE) of -1.0%. Negative ROE indicates the company is unprofitable.

Kura Sushi USA, Inc. (KRUS) had negative free cash flow of $27.7M in fiscal year 2025, likely due to heavy capital investments.