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

Kura Sushi Asia Cash Flow Statement

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

Operating Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Net Income	205.87	110.16	108.09	212.2	241.06	22.35
Depreciation & Amortization	683.3	699.12	711.55	611.74	488.47	381.98
Other Amortization	6.16	6.16	6.23	3.93	1.9	1.52
Loss (Gain) From Sale of Assets	0.53	0.24	0.05	4.12	0.1	-5.47
Asset Writedown & Restructuring Costs	21.79	62.15	67.63	-	-	-
Stock-Based Compensation	-	-	-	-	-	1.81
Provision & Write-off of Bad Debts	-0.01	-0	-0	0	0	-
Other Operating Activities	-22.9	-31.3	-103.64	-29.5	38.47	-31.53
Change in Accounts Receivable	-0.29	-4.46	42.6	-40.11	-0.2	-19.09
Change in Inventory	-2	-1.19	3.48	-10.05	-9.89	1.45
Change in Accounts Payable	20.76	-7.07	9.89	47.76	24.42	3.71
Change in Other Net Operating Assets	53.73	54.66	40.86	137.98	39.51	12.01
Operating Cash Flow	966.94	888.47	886.71	938.07	823.84	368.75
Operating Cash Flow Growth	1.61%	0.20%	-5.47%	13.87%	123.42%	-10.98%

Investing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Capital Expenditures	-372.29	-261.72	-406.45	-779.74	-495.72	-584.28
Sale of Property, Plant & Equipment	0.11	0.11	0.02	18.04	-	8.57
Sale (Purchase) of Intangibles	-2.17	-4.95	-5.15	-17.78	-1.35	-1.11
Other Investing Activities	11.65	13.91	-9.35	-18.92	-7.69	-17.85
Investing Cash Flow	-362.69	-252.65	-420.93	-798.4	-504.76	-594.67

Financing Activities

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Short-Term Debt Issued	-	-	90	50	-	200
Total Debt Issued	-	-	90	50	-	200
Short-Term Debt Repaid	-	-40	-	-	-100	-
Long-Term Debt Repaid	-	-332.77	-314.13	-277.42	-238.47	-181.92
Total Debt Repaid	-414.46	-372.77	-314.13	-277.42	-338.47	-181.92
Net Debt Issued (Repaid)	-414.46	-372.77	-224.13	-227.42	-338.47	18.08
Issuance of Common Stock	0.44	0.07	1.56	4.38	4.16	8.72
Common Dividends Paid	-37.49	-37.49	-70.29	-70.08	-20.81	-22.89
Other Financing Activities	-0.01	-	-	-	-	0.04
Financing Cash Flow	-451.52	-410.19	-292.86	-293.12	-355.12	3.95

Net Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Foreign Exchange Rate Adjustments	7.45	-1.4	4.33	-3.09	-0.38	0
Net Cash Flow	160.18	224.23	177.25	-156.53	-36.41	-221.97

Free Cash Flow

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Free Cash Flow	594.66	626.75	480.26	158.33	328.12	-215.54
Free Cash Flow Growth	-12.12%	30.50%	203.32%	-51.75%	-	-
Free Cash Flow Margin	10.03%	10.98%	8.91%	3.15%	8.53%	-8.53%
Free Cash Flow Per Share	12.65	13.31	10.21	3.37	6.99	-4.61
Levered Free Cash Flow	558.72	591.77	418.51	49.46	280.07	-237.55
Unlevered Free Cash Flow	595.83	630.88	458.75	79.78	302.51	-219.88

Additional Metrics

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Cash Interest Paid	61.04	61.04	61.66	47.74	36.55	27.44
Cash Income Tax Paid	56.27	56.27	119.46	64.42	0.03	9.42
Change in Working Capital	72.19	41.94	96.82	135.58	53.84	-1.92

Data Source: S&P Global Market Intelligence Last updated: Jun 30, 2026

Financial data is provided by S&P Global Market Intelligence and updates within hours after each earnings release, which is every three months for this company.

Update frequency:

Quarterly

Last checked:

Aug 26, 2026

Data Sources Report a data error