Kura Sushi Usa, Inc. Financials
Financial Health Signals
Based on FY2025 annual data. Scores normalized against common benchmarks. How we calculate these scores
Kura Sushi Usa, Inc. has an operating margin of -1.7%, meaning the company retains $-2 of operating profit per $100 of revenue. This below-average margin results in a low score of 0/100, suggesting thin profitability after operating expenses. This is up from -4.8% the prior year.
Kura Sushi Usa, Inc.'s revenue surged 18.9% year-over-year to $282.8M, reflecting rapid business expansion. This strong growth earns a score of 83/100.
Kura Sushi Usa, Inc. carries a low D/E ratio of 0.86, meaning only $0.86 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 79/100, indicating a strong balance sheet with room for future borrowing.
Kura Sushi Usa, Inc.'s current ratio of 1.76 indicates adequate short-term liquidity, earning a score of 51/100. The company can meet its near-term obligations, though with limited headroom.
While Kura Sushi Usa, Inc. generated $24.7M in operating cash flow, capex of $46.1M consumed most of it, leaving -$21.4M in free cash flow. This results in a low score of 0/100, reflecting heavy capital investment rather than weak cash generation.
Kura Sushi Usa, Inc. passes 3 of 9 financial strength tests. 3 of 4 profitability signals pass, no leverage/liquidity signals pass (rising debt, declining liquidity, or share dilution), neither operating efficiency signal passes.
For every $1 of reported earnings, Kura Sushi Usa, Inc. generates $-12.98 in operating cash flow ($24.7M OCF vs -$1.9M net income). This mixed ratio suggests some earnings may rely on non-cash accounting items.
Kura Sushi Usa, Inc. earns $-68.0 in operating income for every $1 of interest expense (-$4.8M vs $70K). This narrow margin raises concern about the company's ability to service its debt if operating income declines.
This page shows Kura Sushi Usa, Inc. (KRUS) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 8 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
Key Financial Metrics
Kura Sushi Usa, Inc. generated $282.8M in revenue in fiscal year 2025. This represents an increase of 18.9% from the prior year.
Kura Sushi Usa, Inc.'s EBITDA was $9.3M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization. This represents an increase of 3192.6% from the prior year.
Kura Sushi Usa, Inc. generated -$21.4M in free cash flow in fiscal year 2025, representing cash available after capex. This represents an increase of 25.1% from the prior year.
Kura Sushi Usa, Inc. reported -$1.9M in net income in fiscal year 2025. This represents an increase of 78.4% from the prior year.
Kura Sushi Usa, Inc. earned $-0.16 per diluted share (EPS) in fiscal year 2025. This represents an increase of 79.7% from the prior year.
Kura Sushi Usa, Inc. held $47.5M in cash against $0 in long-term debt as of fiscal year 2025.
Kura Sushi Usa, Inc.'s operating margin was -1.7% in fiscal year 2025, reflecting core business profitability. This is up 3.2 percentage points from the prior year.
Kura Sushi Usa, Inc.'s net profit margin was -0.7% in fiscal year 2025, showing the share of revenue converted to profit. This is up 3.0 percentage points from the prior year.
Kura Sushi Usa, Inc. invested $46.1M in capex in fiscal year 2025, funding long-term assets and infrastructure. This represents an increase of 4.3% from the prior year.
KRUS Income Statement
| Metric | Q1'25 | Q3'25 | Q2'25 | Q1'24 | Q3'24 | Q2'24 | Q1'23 | Q3'23 |
|---|---|---|---|---|---|---|---|---|
| Revenue | $73.5M-0.7% | $74.0M+14.0% | $64.9M+0.7% | $64.5M+2.2% | $63.1M+10.1% | $57.3M+11.3% | $51.5M+4.5% | $49.2M |
| Cost of Revenue | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Gross Profit | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| R&D Expenses | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| SG&A Expenses | $9.6M+9.3% | $8.7M-20.4% | $11.0M+25.8% | $8.7M-1.4% | $8.9M+8.4% | $8.2M-5.1% | $8.6M+22.8% | $7.0M |
| Operating Income | -$3.7M-2171.6% | -$162K+96.5% | -$4.6M-211.3% | -$1.5M-26.1% | -$1.2M+30.8% | -$1.7M+40.5% | -$2.8M-317.2% | $1.3M |
| Interest Expense | $18K-40.0% | $30K+130.8% | $13K0.0% | $13K-13.3% | $15K+25.0% | $12K+50.0% | $8K-65.2% | $23K |
| Income Tax | $36K-34.5% | $55K+44.7% | $38K-2.6% | $39K-35.0% | $60K+20.0% | $50K+31.6% | $38K-7.3% | $41K |
| Net Income | -$3.1M-641.6% | $565K+114.9% | -$3.8M-293.4% | -$961K-72.2% | -$558K+44.1% | -$998K+51.2% | -$2.0M-221.8% | $1.7M |
| EPS (Diluted) | $-0.25-600.0% | $0.05+116.1% | $-0.31-287.5% | $-0.08-60.0% | $-0.05+44.4% | $-0.09+50.0% | $-0.18-212.5% | $0.16 |
KRUS Balance Sheet
| Metric | Q1'25 | Q3'25 | Q2'25 | Q1'24 | Q3'24 | Q2'24 | Q1'23 | Q3'23 |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $443.5M+5.8% | $419.4M+2.2% | $410.4M+1.6% | $403.8M+22.9% | $328.5M+4.1% | $315.5M+2.0% | $309.3M+1.5% | $304.7M |
| Current Assets | $64.8M-10.1% | $72.0M-23.9% | $94.7M-19.9% | $118.3M+92.8% | $61.3M-17.4% | $74.2M-9.5% | $82.0M-8.2% | $89.4M |
| Cash & Equivalents | $35.4M-25.0% | $47.1M-44.7% | $85.2M-20.9% | $107.7M+111.2% | $51.0M-10.2% | $56.8M-11.5% | $64.2M-7.9% | $69.7M |
| Inventory | $2.5M+7.0% | $2.3M-2.6% | $2.4M+11.7% | $2.1M-5.0% | $2.2M+18.4% | $1.9M+5.8% | $1.8M+1.4% | $1.7M |
| Accounts Receivable | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Goodwill | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Liabilities | $214.3M+11.4% | $192.4M+3.8% | $185.3M+5.2% | $176.2M+6.1% | $166.0M+10.5% | $150.2M+3.2% | $145.6M+4.0% | $140.0M |
| Current Liabilities | $40.3M+4.6% | $38.5M+8.7% | $35.5M+3.9% | $34.1M-1.1% | $34.5M+12.8% | $30.6M-1.7% | $31.1M+6.8% | $29.1M |
| Long-Term Debt | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Equity | $229.2M+1.0% | $227.0M+0.9% | $225.0M-1.1% | $227.6M+40.0% | $162.5M-1.7% | $165.3M+0.9% | $163.7M-0.5% | $164.6M |
| Retained Earnings | -$38.0M-2.1% | -$37.2M+1.5% | -$37.7M-11.1% | -$33.9M-2.9% | -$33.0M-21.2% | -$27.2M-3.8% | -$26.2M-8.5% | -$24.2M |
KRUS Cash Flow Statement
| Metric | Q1'25 | Q3'25 | Q2'25 | Q1'24 | Q3'24 | Q2'24 | Q1'23 | Q3'23 |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $529K-92.1% | $6.7M+57.6% | $4.3M-2.3% | $4.4M+552.0% | $669K-82.3% | $3.8M+56.1% | $2.4M-77.9% | $11.0M |
| Capital Expenditures | $13.8M+1.7% | $13.6M+17.6% | $11.6M0.0% | $11.6M+12.5% | $10.3M-23.6% | $13.4M+43.2% | $9.4M-20.7% | $11.9M |
| Free Cash Flow | -$13.3M-93.4% | -$6.9M+5.7% | -$7.3M-1.4% | -$7.2M+25.1% | -$9.6M+0.6% | -$9.7M-38.7% | -$7.0M-717.7% | -$852K |
| Investing Cash Flow | -$12.7M+71.7% | -$44.8M-66.5% | -$26.9M-115.2% | -$12.5M-35.8% | -$9.2M+27.1% | -$12.6M-57.4% | -$8.0M+36.7% | -$12.7M |
| Financing Cash Flow | $1K-97.0% | $33K-74.4% | $129K-99.8% | $64.8M+56273.0% | $115K-92.0% | $1.4M+2466.1% | $56K-93.7% | $894K |
| Dividends Paid | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Share Buybacks | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
KRUS Financial Ratios
| Metric | Q1'25 | Q3'25 | Q2'25 | Q1'24 | Q3'24 | Q2'24 | Q1'23 | Q3'23 |
|---|---|---|---|---|---|---|---|---|
| Gross Margin | N/A | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Operating Margin | -5.0%-4.8pp | -0.2%+6.9pp | -7.1%-4.8pp | -2.3%-0.4pp | -1.8%+1.1pp | -2.9%+2.6pp | -5.5%-8.2pp | 2.7% |
| Net Margin | -4.2%-4.9pp | 0.8%+6.6pp | -5.8%-4.3pp | -1.5%-0.6pp | -0.9%+0.9pp | -1.7%+2.2pp | -4.0%-7.4pp | 3.4% |
| Return on Equity | N/A | 0.3% | N/A | N/A | N/A | N/A | N/A | 1.1% |
| Return on Assets | -0.7%-0.8pp | 0.1%+1.0pp | -0.9%-0.7pp | -0.2%-0.1pp | -0.2%+0.2pp | -0.3%+0.3pp | -0.7%-1.3pp | 0.6% |
| Current Ratio | 1.61-0.3 | 1.87-0.8 | 2.67-0.8 | 3.47+1.7 | 1.78-0.6 | 2.43-0.2 | 2.64-0.4 | 3.07 |
| Debt-to-Equity | 0.94+0.1 | 0.85+0.0 | 0.82+0.0 | 0.77-0.2 | 1.02+0.1 | 0.91+0.0 | 0.89+0.0 | 0.85 |
| FCF Margin | -18.1%-8.8pp | -9.3%+2.0pp | -11.2%-0.1pp | -11.2%-7.3pp | -3.8%+13.0pp | -16.9%-3.3pp | -13.5%+1.8pp | -15.3% |
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Frequently Asked Questions
What is Kura Sushi Usa, Inc.'s annual revenue?
Kura Sushi Usa, Inc. (KRUS) reported $282.8M in total revenue for fiscal year 2025. This represents a 18.9% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
How fast is Kura Sushi Usa, Inc.'s revenue growing?
Kura Sushi Usa, Inc. (KRUS) revenue grew by 18.9% year-over-year, from $237.9M to $282.8M in fiscal year 2025.
Is Kura Sushi Usa, Inc. profitable?
No, Kura Sushi Usa, Inc. (KRUS) reported a net income of -$1.9M in fiscal year 2025, with a net profit margin of -0.7%.
What is Kura Sushi Usa, Inc.'s earnings per share (EPS)?
Kura Sushi Usa, Inc. (KRUS) reported diluted earnings per share of $-0.16 for fiscal year 2025. This represents a 79.7% change compared to the previous fiscal year. EPS represents the portion of a company's net income allocated to each outstanding share of common stock and is widely used to evaluate profitability on a per-share basis.
What is Kura Sushi Usa, Inc.'s EBITDA?
Kura Sushi Usa, Inc. (KRUS) had EBITDA of $9.3M in fiscal year 2025, measuring earnings before interest, taxes, depreciation, and amortization.
What is Kura Sushi Usa, Inc.'s operating margin?
Kura Sushi Usa, Inc. (KRUS) had an operating margin of -1.7% in fiscal year 2025, reflecting the profitability of core business operations before interest and taxes.
What is Kura Sushi Usa, Inc.'s net profit margin?
Kura Sushi Usa, Inc. (KRUS) had a net profit margin of -0.7% in fiscal year 2025, representing the share of revenue converted into profit after all expenses.
What is Kura Sushi Usa, Inc.'s free cash flow?
Kura Sushi Usa, Inc. (KRUS) generated -$21.4M in free cash flow during fiscal year 2025. This represents a 25.1% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.
What is Kura Sushi Usa, Inc.'s operating cash flow?
Kura Sushi Usa, Inc. (KRUS) generated $24.7M in operating cash flow during fiscal year 2025, representing cash generated from core business activities.
What are Kura Sushi Usa, Inc.'s total assets?
Kura Sushi Usa, Inc. (KRUS) had $430.9M in total assets as of fiscal year 2025, including both current and long-term assets.
What are Kura Sushi Usa, Inc.'s capital expenditures?
Kura Sushi Usa, Inc. (KRUS) invested $46.1M in capital expenditures during fiscal year 2025, funding long-term assets and infrastructure.
What is Kura Sushi Usa, Inc.'s current ratio?
Kura Sushi Usa, Inc. (KRUS) had a current ratio of 1.76 as of fiscal year 2025, which is generally considered healthy.
What is Kura Sushi Usa, Inc.'s debt-to-equity ratio?
Kura Sushi Usa, Inc. (KRUS) had a debt-to-equity ratio of 0.86 as of fiscal year 2025, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Kura Sushi Usa, Inc.'s return on assets (ROA)?
Kura Sushi Usa, Inc. (KRUS) had a return on assets of -0.4% for fiscal year 2025, measuring how efficiently the company uses its assets to generate profit.
What is Kura Sushi Usa, Inc.'s Piotroski F-Score?
Kura Sushi Usa, Inc. (KRUS) has a Piotroski F-Score of 3 out of 9, indicating weak financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7–9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are Kura Sushi Usa, Inc.'s earnings high quality?
Kura Sushi Usa, Inc. (KRUS) has an earnings quality ratio of -12.98x, considered mixed quality. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.
Can Kura Sushi Usa, Inc. cover its interest payments?
Kura Sushi Usa, Inc. (KRUS) has an interest coverage ratio of -68.0x, meaning it can struggle to cover its interest obligations. This ratio divides operating income by interest expense. Ratios above 5x indicate strong debt-servicing ability, while ratios below 2x suggest the company may face difficulty meeting interest payments if earnings decline. Learn more in our complete guide to financial health indicators.
How financially healthy is Kura Sushi Usa, Inc.?
Kura Sushi Usa, Inc. (KRUS) scores 42 out of 100 on our Financial Profile, indicating moderate overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.