Kura Sushi Asia Co., Ltd. (TPEX: 2754)

Kura Sushi Asia Balance Sheet

Financials in millions TWD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	266.13	219.66	376.19	412.6	634.57	297.46
Cash & Short-Term Investments	266.13	219.66	376.19	412.6	634.57	297.46
Cash Growth	-34.01%	-41.61%	-8.83%	-34.98%	113.33%	144.81%
Accounts Receivable	140.37	141.28	101.17	100.97	81.89	46.79
Other Receivables	23.38	22.35	1.12	17.55	2.04	1.4
Receivables	163.75	163.63	102.29	118.52	83.92	48.19
Inventory	36.55	39.08	28.28	19.62	19.99	11.4
Prepaid Expenses	36.51	31.54	21.84	26.41	18.14	15.63
Other Current Assets	7.35	1.59	7.45	1.95	2.78	2.39
Total Current Assets	510.3	455.5	536.06	579.09	759.41	375.05
Property, Plant & Equipment	4,411	4,495	3,606	3,238	2,255	1,328
Other Intangible Assets	17.78	16	2.29	2.84	3.25	0.91
Long-Term Deferred Tax Assets	73.2	62.43	26.29	6.69	5.5	4
Other Long-Term Assets	161.15	184.66	178.93	181.96	76.51	67.44
Total Assets	5,174	5,213	4,350	4,009	3,100	1,776
Accounts Payable	191.59	189.29	141.52	117.1	113.39	70.81
Accrued Expenses	154.9	146.51	117.4	95.2	81.36	61.51
Short-Term Debt	200	150	100	200	-	10.54
Current Portion of Leases	314.35	316.65	242.31	212.69	158.68	115.58
Current Income Taxes Payable	31.71	79.54	64.32	0.01	9.36	12.88
Other Current Liabilities	248.77	196.06	137.22	147.11	153.87	83.4
Total Current Liabilities	1,141	1,078	802.77	772.11	516.66	354.72
Long-Term Leases	2,084	2,190	1,823	1,759	1,135	568.3
Long-Term Deferred Tax Liabilities	27.14	27.28	17.33	2.84	0.65	0.51
Other Long-Term Liabilities	260.16	276.49	208.34	200.74	183.98	114.5
Total Liabilities	3,516	3,575	2,854	2,736	1,838	1,040
Common Stock	468.61	467.19	463.07	458.56	449.8	378.73
Additional Paid-In Capital	583.08	582.94	582.53	582.07	579.39	139.65
Retained Earnings	604.85	593.21	450.54	230.89	230.66	217.62
Comprensive Income & Other	0.9	-5.16	-0.23	0.95	1.87	-
Shareholders' Equity	1,657	1,638	1,496	1,272	1,262	736
Total Liabilities & Equity	5,174	5,213	4,350	4,009	3,100	1,776
Total Debt	2,598	2,657	2,165	2,172	1,294	694.42
Net Cash (Debt)	-2,332	-2,437	-1,789	-1,759	-658.98	-396.96
Net Cash Per Share	-49.60	-51.82	-38.11	-37.62	-15.81	-10.43
Filing Date Shares Outstanding	46.86	46.72	46.31	45.86	44.98	37.87
Total Common Shares Outstanding	46.86	46.72	46.31	45.86	44.98	37.87
Working Capital	-631.02	-622.54	-266.71	-193.01	242.74	20.33
Book Value Per Share	35.37	35.06	32.30	27.75	28.05	19.43
Tangible Book Value	1,640	1,622	1,494	1,270	1,258	735.1
Tangible Book Value Per Share	34.99	34.72	32.25	27.69	27.98	19.41
Buildings	1,131	991.65	733.97	421.76	299.41	185.45
Machinery	1,210	1,151	912.87	787.22	617.55	411.32
Leasehold Improvements	1,132	1,114	888.29	800.06	594.46	403.37

Source: S&P Capital IQ. Standard template. Financial Sources.