Kura Sushi USA, Inc. (KRUS) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q2'26 | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 |
|---|
| Total Current Assets | 62.76M | 64.76M | 75.45M | 72.03M | 94.69M | 118.26M | 61.34M | 72.28M | 74.22M | 82.05M | 89.37M | 89.26M | 30.83M | 35.04M | 42.4M | 45.17M | 46.04M | 52.94M | 57.47M | 20.4M |
| Cash & Short-Term Investments | 48.04M | 50.7M | 62.46M | 60.5M | 85.17M | 107.68M | 50.99M | 60.66M | 62.84M | 71.21M | 78.24M | 79.22M | 22.29M | 26.93M | 35.78M | 35.97M | 36.35M | 44.42M | 40.43M | 4.7M |
| Cash Only | 26.61M | 35.37M | 47.5M | 47.13M | 85.17M | 107.68M | 50.99M | 59.41M | 56.77M | 64.16M | 69.7M | 70.47M | 22.29M | 26.93M | 35.78M | 35.97M | 36.35M | 44.42M | 40.43M | 4.7M |
| Short-Term Investments | 21.44M | 15.34M | 14.96M | 13.37M | 0 | 0 | 0 | 1.25M | 6.08M | 7.05M | 8.54M | 8.74M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accounts Receivable | 6.59M | 6.41M | 6.54M | 5.14M | 3.72M | 4.9M | 4.74M | 5.51M | 5.38M | 4.87M | 5.15M | 3.54M | 3.65M | 2.95M | 2.64M | 2.21M | 2.53M | 2.04M | 2.35M | 3.26M |
| Days Sales Outstanding | 7.31 | 8.02 | 6.76 | 5.51 | 5.98 | 6.81 | 7.14 | 7.94 | 8.14 | 8.86 | 7.28 | 6.71 | 6.76 | 6.47 | 5.32 | 5.75 | 6.58 | 6.69 | 9.24 | 14.83 |
| Inventory | 2.56M | 2.45M | 2.14M | 2.29M | 2.35M | 2.11M | 2.22M | 2.13M | 1.87M | 1.77M | 1.75M | 1.39M | 1.44M | 1.28M | 1.12M | 884K | 880K | 820K | 733K | 467K |
| Days Inventory Outstanding | 3.16 | 3.1 | 2.97 | 3.27 | 3.44 | 3.45 | 3.53 | 3.33 | 3.27 | 3.51 | 3.18 | 3.18 | 3.23 | 3.14 | 2.68 | 2.58 | 2.77 | 2.75 | 2.34 | 3.12 |
| Other Current Assets | 1.19M | 5.2M | 928K | 4.09M | 3.45M | 3.57M | 378K | 3.99M | 4.12M | 4.2M | 536K | 5.12M | 0 | 318K | 230K | 280K | 176K | 207K | 218K | 230K |
| Total Non-Current Assets | 398.22M | 378.75M | 355.5M | 347.35M | 315.68M | 285.51M | 267.19M | 252.45M | 241.31M | 227.25M | 215.29M | 196.99M | 181.89M | 169.41M | 158.96M | 150.35M | 138.01M | 125.88M | 120.2M | 110.03M |
| Property, Plant & Equipment | 368.51M | 343.73M | 317.61M | 308.63M | 294.88M | 279.92M | 262.27M | 247.69M | 236.25M | 222.2M | 210.31M | 192.78M | 177.92M | 165.26M | 155.58M | 147.25M | 135.21M | 123.57M | 118.04M | 107.95M |
| Fixed Asset Turnover | 0.22x | 0.22x | 0.25x | 0.25x | 0.23x | 0.24x | 0.26x | 0.26x | 0.25x | 0.24x | 0.27x | 0.27x | 0.26x | 0.25x | 0.28x | 0.27x | 0.24x | 0.25x | 0.25x | 0.17x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 0 | 0 | 5.95M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 3.49M | 0 | 0 | 0 | 1.75M | 0 | 0 | 0 | 852K | 0 |
| Long-Term Investments | 21.66M | 27.85M | 29.54M | 32.53M | 15.11M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Assets | 8.04M | 7.17M | 2.39M | 6.19M | 5.7M | 5.59M | 4.92M | 4.75M | 5.07M | 5.05M | 1.49M | 4.21M | 3.97M | 4.15M | 1.63M | 3.11M | 2.8M | 2.31M | 1.31M | 2.08M |
| Total Assets | 460.98M | 443.51M | 430.94M | 419.37M | 410.37M | 403.77M | 328.52M | 324.73M | 315.53M | 309.3M | 304.66M | 286.25M | 212.72M | 204.45M | 201.36M | 195.53M | 184.05M | 178.82M | 177.67M | 130.43M |
| Asset Turnover | 0.18x | 0.17x | 0.19x | 0.18x | 0.16x | 0.18x | 0.20x | 0.20x | 0.18x | 0.17x | 0.19x | 0.20x | 0.21x | 0.19x | 0.21x | 0.20x | 0.17x | 0.17x | 0.18x | 0.15x |
| Asset Growth % | 12.33% | 9.84% | 31.18% | 29.14% | 30.06% | 30.54% | 7.83% | 13.44% | 48.33% | 51.28% | 51.3% | 46.4% | 15.58% | 14.33% | 13.33% | 49.9% | 55.43% | 54.97% | 50.08% | 14.59% |
| Total Current Liabilities | 42.98M | 40.33M | 42.78M | 38.55M | 35.47M | 34.13M | 34.5M | 33.69M | 30.59M | 31.11M | 29.14M | 25.12M | 25.46M | 24.49M | 25.27M | 24.36M | 20.76M | 22.75M | 20.05M | 16.94M |
| Accounts Payable | 10.83M | 9.57M | 11.53M | 9.3M | 7.19M | 8.96M | 8.98M | 8.06M | 7.37M | 8.87M | 7.25M | 5.52M | 6.81M | 5.3M | 5.56M | 6.12M | 4.77M | 6.22M | 4.92M | 3.63M |
| Days Payables Outstanding | 12.88 | 14.24 | 13.98 | 11.62 | 12.45 | 14.3 | 13.81 | 12.84 | 14.57 | 16.08 | 12.97 | 13.89 | 14.43 | 14.22 | 15.61 | 15.89 | 17.9 | 19.77 | 16.68 | 23.03 |
| Short-Term Debt | 16.31M | 0 | 0 | 0 | 0 | 13.77M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 6.3M |
| Deferred Revenue (Current) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Current Liabilities | 6.8M | 0 | 0 | 6.04M | 0 | 3.46M | 0 | 10.48M | 9.5M | 5.56M | 5M | 4M | 4.14M | 5.33M | 5.26M | 4.54M | 3.42M | 5.98M | 5.72M | 2.11M |
| Current Ratio | 1.46x | 1.61x | 1.76x | 1.87x | 2.67x | 3.47x | 1.78x | 2.15x | 2.43x | 2.64x | 3.07x | 3.55x | 1.21x | 1.43x | 1.68x | 1.85x | 2.22x | 2.33x | 2.87x | 1.20x |
| Quick Ratio | 1.40x | 1.55x | 1.71x | 1.81x | 2.60x | 3.40x | 1.71x | 2.08x | 2.37x | 2.58x | 3.01x | 3.50x | 1.15x | 1.38x | 1.63x | 1.82x | 2.18x | 2.29x | 2.83x | 1.18x |
| Cash Conversion Cycle | -2.41 | -3.12 | -4.24 | -2.84 | -3.03 | -4.04 | -3.15 | -1.57 | -3.17 | -3.72 | -2.51 | -4 | -4.44 | -4.61 | -7.61 | -7.57 | -8.56 | -10.32 | -5.11 | -5.07 |
| Total Non-Current Liabilities | 189.19M | 173.98M | 157.09M | 153.82M | 149.86M | 142.06M | 131.49M | 124.61M | 119.66M | 114.45M | 110.88M | 101.39M | 94.88M | 88.05M | 82.79M | 81.2M | 74.67M | 66.04M | 66.78M | 75.84M |
| Long-Term Debt | 187.71M | 0 | 0 | 0 | 0 | 141.13M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17M |
| Capital Lease Obligations | 0 | 172.63M | 155.93M | 152.76M | 148.83M | 0 | 130.68M | 123.85M | 118.94M | 113.8M | 110.27M | 100.81M | 94.34M | 87.54M | 82.31M | 80.73M | 74.22M | 65.64M | 66.38M | 58.47M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 1.48M | 1.35M | 1.16M | 1.06M | 1.03M | 935K | 808K | 763K | 728K | 652K | 615K | 582K | 539K | 510K | 483K | 472K | 445K | 401K | 398K | 363K |
| Total Liabilities | 232.17M | 214.31M | 199.87M | 192.37M | 185.33M | 176.19M | 165.98M | 158.31M | 150.25M | 145.56M | 140.02M | 126.51M | 120.35M | 112.54M | 108.06M | 105.56M | 95.42M | 88.79M | 86.83M | 92.78M |
| Total Debt | 204.02M | 187.41M | 170.01M | 166.04M | 161.4M | 154.9M | 141.35M | 135.71M | 129.31M | 124.3M | 119.56M | 109.48M | 103.06M | 95.92M | 90.81M | 88.49M | 81.82M | 73.02M | 72.96M | 81.78M |
| Net Debt | 177.42M | 152.05M | 122.52M | 118.9M | 76.23M | 47.23M | 90.36M | 76.3M | 72.54M | 60.14M | 49.86M | 39M | 80.77M | 68.98M | 55.03M | 52.52M | 45.47M | 28.6M | 32.53M | 77.08M |
| Debt / Equity | 0.89x | 0.82x | 0.74x | 0.73x | 0.72x | 0.68x | 0.87x | 0.82x | 0.78x | 0.76x | 0.73x | 0.69x | 1.12x | 1.04x | 0.97x | 0.98x | 0.92x | 0.81x | 0.80x | 2.17x |
| Debt / EBITDA | 62.16x | 436.86x | 31.75x | 48.88x | - | 89.75x | - | 65.81x | 118.53x | - | 26.65x | 32.44x | 129.31x | - | 26.26x | 45.75x | - | - | 163.59x | 39.28x |
| Net Debt / EBITDA | 54.06x | 354.42x | 22.88x | 35.00x | - | 27.36x | - | 37.00x | 66.49x | - | 11.11x | 11.56x | 101.34x | - | 15.91x | 27.16x | - | - | 72.94x | 37.02x |
| Interest Coverage | -109.73x | -167.00x | 166.43x | 21.67x | -286.92x | -69.92x | -430.83x | -32.20x | -78.00x | -250.13x | 194.25x | 75.83x | -70.43x | -128.88x | 117.12x | 21.65x | -84.27x | -49.52x | -11.36x | 12.94x |
| Total Equity | 228.81M | 229.2M | 231.07M | 227M | 225.04M | 227.58M | 162.54M | 166.43M | 165.28M | 163.74M | 164.64M | 159.74M | 92.37M | 91.91M | 93.29M | 89.96M | 88.62M | 90.03M | 90.84M | 37.66M |
| Equity Growth % | 1.67% | 0.71% | 42.16% | 36.4% | 36.16% | 38.99% | -1.28% | 4.19% | 78.93% | 78.16% | 76.48% | 77.57% | 4.23% | 2.08% | 2.7% | 138.89% | 143.32% | 126.65% | 98.73% | -27.97% |
| Book Value per Share | 18.88 | 18.93 | 18.66 | 18.44 | 18.64 | 19.93 | 14.51 | 14.88 | 14.78 | 14.69 | 14.32 | 14.78 | 9.42 | 9.39 | 9.22 | 8.93 | 9.13 | 9.27 | 10.19 | 4.49 |
| Total Shareholders' Equity | 228.81M | 229.2M | 231.07M | 227M | 225.04M | 227.58M | 162.54M | 166.43M | 165.28M | 163.74M | 164.64M | 159.74M | 92.37M | 91.91M | 93.29M | 89.96M | 88.62M | 90.03M | 90.84M | 37.66M |
| Common Stock | 12K | 12K | 12K | 12K | 12K | 12K | 11K | 11K | 11K | 11K | 11K | 11K | 10K | 10K | 10K | 10K | 10K | 10K | 10K | 8K |
| Retained Earnings | -39.66M | -37.95M | -34.89M | -37.16M | -37.73M | -33.95M | -32.99M | -27.79M | -27.23M | -26.23M | -24.18M | -27.11M | -28.79M | -27.77M | -25.69M | -27.6M | -28.08M | -26.2M | -24.92M | -24.09M |
| Treasury Stock | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Accumulated OCI | 23K | 17K | -23K | -8K | 0 | 0 | 0 | 0 | 76K | 46K | 43K | -7K | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |