Kura Sushi USA, Inc. (KRUS)

Kura Sushi USA Balance Sheet

Financials in millions USD. Fiscal year is September - August.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Aug 31, 2024	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020
Cash & Equivalents	50.99	50.99	69.7	35.78	40.43	9.26
Short-Term Investments	-	-	8.54	-	-	-
Cash & Short-Term Investments	50.99	50.99	78.24	35.78	40.43	9.26
Cash Growth	-34.83%	-34.83%	118.65%	-11.50%	336.66%	-75.66%
Accounts Receivable	4.57	4.57	5.05	2.49	2.02	2.09
Other Receivables	0.17	0.17	0.1	0.19	12.34	1.8
Receivables	4.74	4.74	5.15	2.68	14.36	3.89
Inventory	2.22	2.22	1.75	1.12	0.73	0.37
Prepaid Expenses	3.01	3.01	3.7	2.59	1.73	0.89
Other Current Assets	0.38	0.38	0.54	0.23	0.22	0.38
Total Current Assets	61.34	61.34	89.37	42.4	57.47	14.78
Property, Plant & Equipment	262.27	262.27	210.31	155.58	118.04	101.66
Other Intangible Assets	3.77	3.77	3.49	1.75	0.85	0.7
Other Long-Term Assets	1.15	1.15	1.49	1.63	1.31	1.25
Total Assets	328.52	328.52	304.66	201.36	177.67	118.38
Accounts Payable	8.98	8.98	7.25	5.56	4.92	4.92
Accrued Expenses	14.48	14.48	12.11	10.93	8.3	2.7
Current Portion of Leases	10.67	10.67	9.23	8.5	6.58	6.11
Other Current Liabilities	0.37	0.37	0.56	0.29	0.24	0.2
Total Current Liabilities	34.5	34.5	29.14	25.27	20.05	13.93
Long-Term Leases	130.68	130.68	110.23	82.31	66.38	58.4
Other Long-Term Liabilities	0.81	0.81	0.65	0.48	0.4	0.34
Total Liabilities	165.98	165.98	140.02	108.06	86.83	72.67
Common Stock	0.01	0.01	0.01	0.01	0.01	0.01
Additional Paid-In Capital	195.52	195.52	188.77	118.97	115.76	60.33
Retained Earnings	-32.99	-32.99	-24.18	-25.69	-24.92	-14.63
Comprehensive Income & Other	-	-	0.04	-	-	-
Shareholders' Equity	162.54	162.54	164.64	93.29	90.84	45.71
Total Liabilities & Equity	328.52	328.52	304.66	201.36	177.67	118.38
Total Debt	141.35	141.35	119.46	90.81	72.96	64.51
Net Cash (Debt)	-90.37	-90.37	-41.22	-55.03	-32.53	-55.25
Net Cash Per Share	-8.07	-8.07	-3.87	-5.66	-3.81	-6.63
Filing Date Shares Outstanding	11.26	11.26	11.15	9.79	9.7	8.34
Total Common Shares Outstanding	11.25	11.25	11.15	9.79	9.7	8.34
Working Capital	26.84	26.84	60.23	17.13	37.42	0.85
Book Value Per Share	14.44	14.44	14.77	9.53	9.36	5.48
Tangible Book Value	158.77	158.77	161.15	91.55	89.99	45.02
Tangible Book Value Per Share	14.11	14.11	14.46	9.35	9.28	5.40
Machinery	54.91	54.91	37.23	23.23	14.34	8.69
Construction In Progress	15.08	15.08	14.37	8.67	3.91	9.56
Leasehold Improvements	100.35	100.35	75.47	56.67	43.18	30.5

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