Kura Sushi (NASDAQ: KRUS) COO gets 2,095 RSUs, withholds shares for taxes

Rhea-AI Filing Summary

Kura Sushi USA, Inc. Chief Operating Officer Shahin Allameh reported equity compensation-related transactions in Class A common stock. On 02/01/2026, 124.7755 shares were withheld at $66.81 per share to cover tax obligations tied to vesting restricted stock. On 02/02/2026, Allameh received a grant of 2,095 restricted stock units, each representing one share of Class A common stock at $0 per unit. Following these transactions, Allameh directly beneficially owned 4,211.7521 shares of Class A common stock.

Insider Trade Summary

2 transactions reported

Mixed 2 txns

Insider ALLAMEH SHAHIN

Role Chief Operating Officer

Type	Security	Shares	Price	Value
Grant/Award	Class A Common Stock	2,095	$0.00	--
Tax Withholding	Class A Common Stock	124.776	$66.81	$8K

Holdings After Transaction: Class A Common Stock — 4,211.752 shares (Direct)

Footnotes (1)

1. Represents shares withheld to satisfy the Reporting Person's tax obligations in connection with the vesting of shares of restricted common stock of the Issuer. Represents the grant of restricted stock units to the Reporting Person. Each restricted stock unit represents a contingent right to receive one share of the Issuer's Class A common stock.

Form 4 Insider Transactions: What Each Field Means →

SEC Form 4

FORM 4

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

OMB APPROVAL

OMB Number:			3235-0287
Estimated average burden
hours per response:			0.5

Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.

1. Name and Address of Reporting Person^*

ALLAMEH SHAHIN

(Last) (First) (Middle)

C/O KURA SUSHI USA, INC.

17461 DERIAN AVE, SUITE 200

(Street)

IRVINE CA 92614

(City) (State) (Zip)

2. Issuer Name and Ticker or Trading Symbol
KURA SUSHI USA, INC. [ KRUS ]

5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

	Director		10% Owner
X	Officer (give title below)		Other (specify below)
	Chief Operating Officer

3. Date of Earliest Transaction (Month/Day/Year)
02/01/2026

4. If Amendment, Date of Original Filed (Month/Day/Year)

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
			Code	V	Amount	(A) or (D)	Price
Class A Common Stock	02/01/2026		F(1)		124.7755	D	$66.81	2,116.7521	D
Class A Common Stock	02/02/2026		A(2)		2,095	A	$0	4,211.7521	D

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
				Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares

Explanation of Responses:

1. Represents shares withheld to satisfy the Reporting Person's tax obligations in connection with the vesting of shares of restricted common stock of the Issuer.

2. Represents the grant of restricted stock units to the Reporting Person. Each restricted stock unit represents a contingent right to receive one share of the Issuer's Class A common stock.

	/s/ Brent Takao, Attorney-in-Fact for Shahin Allameh	02/03/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.

FAQ

What insider transactions did KRUS COO Shahin Allameh report on this Form 4?

Shahin Allameh reported two equity-related transactions: tax withholding of 124.7755 Class A shares on 02/01/2026 and a grant of 2,095 restricted stock units on 02/02/2026, both tied to Kura Sushi USA equity compensation.

How many KRUS shares does Shahin Allameh own after the reported transactions?

After the reported events, Shahin Allameh directly beneficially owned 4,211.7521 shares of Kura Sushi USA Class A common stock. This figure reflects the share withholding for taxes and the subsequent grant of 2,095 restricted stock units.

What does the 124.7755-share transaction at $66.81 for KRUS represent?

The 124.7755 shares at $66.81 each represent stock withheld to satisfy Shahin Allameh’s tax obligations in connection with the vesting of restricted common stock, rather than an open-market sale of Kura Sushi USA shares.

What is the nature of the 2,095-share grant reported by KRUS COO Allameh?

The 2,095-share transaction is a grant of restricted stock units. Each unit gives Shahin Allameh a contingent right to receive one share of Kura Sushi USA’s Class A common stock, recorded at a price of $0 per unit.

Is Shahin Allameh’s KRUS ownership direct or through another entity?

The Form 4 identifies Shahin Allameh’s ownership of 4,211.7521 Class A common shares as direct. There is no indication in the provided footnotes that the reported holdings are through a separate trust, LLC, or other indirect entity.