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	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	366.83	219.66	376.19	412.6	634.57	297.46
Cash & Short-Term Investments	366.83	219.66	376.19	412.6	634.57	297.46
Cash Growth	21.57%	-41.61%	-8.83%	-34.98%	113.33%	144.81%
Accounts Receivable	97.74	141.28	101.17	100.97	81.89	46.79
Other Receivables	24.57	22.35	1.12	17.55	2.04	1.4
Receivables	122.31	163.63	102.29	118.52	83.92	48.19
Inventory	33.09	39.08	28.28	19.62	19.99	11.4
Prepaid Expenses	32.89	31.54	21.84	26.41	18.14	15.63
Other Current Assets	2.32	1.59	7.45	1.95	2.78	2.39
Total Current Assets	557.44	455.5	536.06	579.09	759.41	375.05
Property, Plant & Equipment	4,435	4,495	3,606	3,238	2,255	1,328
Other Intangible Assets	16.49	16	2.29	2.84	3.25	0.91
Long-Term Deferred Tax Assets	93.26	62.43	26.29	6.69	5.5	4
Other Long-Term Assets	114.31	184.66	178.93	181.96	76.51	67.44
Total Assets	5,217	5,213	4,350	4,009	3,100	1,776
Accounts Payable	180.64	189.29	141.52	117.1	113.39	70.81
Accrued Expenses	163.95	146.51	117.4	95.2	81.36	61.51
Short-Term Debt	250	150	100	200	-	10.54
Current Portion of Leases	325.8	316.65	242.31	212.69	158.68	115.58
Current Income Taxes Payable	17.4	79.54	64.32	0.01	9.36	12.88
Other Current Liabilities	193.78	196.06	137.22	147.11	153.87	83.4
Total Current Liabilities	1,132	1,078	802.77	772.11	516.66	354.72
Long-Term Leases	2,101	2,190	1,823	1,759	1,135	568.3
Long-Term Deferred Tax Liabilities	25.54	27.28	17.33	2.84	0.65	0.51
Other Long-Term Liabilities	281.58	276.49	208.34	200.74	183.98	114.5
Total Liabilities	3,544	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	616.66	593.21	450.54	230.89	230.66	217.62
Comprehensive Income & Other	4.29	-5.16	-0.23	0.95	1.87	-
Shareholders' Equity	1,673	1,638	1,496	1,272	1,262	736
Total Liabilities & Equity	5,217	5,213	4,350	4,009	3,100	1,776
Total Debt	2,677	2,657	2,165	2,172	1,294	694.42
Net Cash (Debt)	-2,310	-2,437	-1,789	-1,759	-658.98	-396.96
Net Cash Per Share	-49.12	-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	-574.13	-622.54	-266.71	-193.01	242.74	20.33
Book Value Per Share	35.69	35.06	32.30	27.75	28.05	19.43
Tangible Book Value	1,656	1,622	1,494	1,270	1,258	735.1
Tangible Book Value Per Share	35.34	34.72	32.25	27.69	27.98	19.41
Buildings	1,195	991.65	733.97	421.76	299.41	185.45
Machinery	1,257	1,151	912.87	787.22	617.55	411.32
Leasehold Improvements	1,183	1,114	888.29	800.06	594.46	403.37

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