Kura Sushi USA, Inc. (KRUS)

Kura Sushi USA Balance Sheet

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

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Nov 30, 2025	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021
Cash & Equivalents	35.37	47.5	50.99	69.7	35.78	40.43
Short-Term Investments	15.34	14.96	-	8.54	-	-
Cash & Short-Term Investments	50.7	62.46	50.99	78.24	35.78	40.43
Cash Growth	-52.91%	22.51%	-34.83%	118.66%	-11.50%	336.66%
Accounts Receivable	6.33	6.41	4.57	5.05	2.49	2.02
Other Receivables	0.07	0.13	0.17	0.1	0.19	12.34
Receivables	6.41	6.54	4.74	5.15	2.68	14.36
Inventory	2.45	2.14	2.22	1.75	1.12	0.73
Prepaid Expenses	5.2	3.38	3.01	3.7	2.59	1.73
Other Current Assets	-	0.93	0.38	0.54	0.23	0.22
Total Current Assets	64.76	75.45	61.34	89.37	42.4	57.47
Property, Plant & Equipment	343.73	317.61	262.27	210.31	155.58	118.04
Long-Term Investments	27.85	29.54	-	-	-	-
Other Intangible Assets	-	5.95	3.77	3.49	1.75	0.85
Other Long-Term Assets	7.17	2.39	1.15	1.49	1.63	1.31
Total Assets	443.51	430.94	328.52	304.66	201.36	177.67
Accounts Payable	9.57	11.53	8.98	7.25	5.56	4.92
Accrued Expenses	15.16	16.64	14.48	12.11	10.93	8.3
Current Portion of Leases	14.78	14.08	10.67	9.23	8.5	6.58
Other Current Liabilities	0.82	0.53	0.37	0.56	0.29	0.24
Total Current Liabilities	40.33	42.78	34.5	29.14	25.27	20.05
Long-Term Leases	172.63	155.93	130.68	110.23	82.31	66.38
Other Long-Term Liabilities	1.35	1.16	0.81	0.65	0.48	0.4
Total Liabilities	214.31	199.87	165.98	140.02	108.06	86.83
Common Stock	0.01	0.01	0.01	0.01	0.01	0.01
Additional Paid-In Capital	267.12	265.97	195.52	188.77	118.97	115.76
Retained Earnings	-37.95	-34.89	-32.99	-24.18	-25.69	-24.92
Comprehensive Income & Other	0.02	-0.02	-	0.04	-	-
Shareholders' Equity	229.2	231.07	162.54	164.64	93.29	90.84
Total Liabilities & Equity	443.51	430.94	328.52	304.66	201.36	177.67
Total Debt	187.41	170.02	141.35	119.46	90.81	72.96
Net Cash (Debt)	-136.71	-107.55	-90.37	-41.22	-55.03	-32.53
Net Cash Per Share	-11.31	-9.03	-8.07	-3.87	-5.66	-3.81
Filing Date Shares Outstanding	12.11	12.11	11.26	11.15	9.79	9.7
Total Common Shares Outstanding	12.11	12.11	11.25	11.15	9.79	9.7
Working Capital	24.44	32.67	26.84	60.23	17.13	37.42
Book Value Per Share	18.93	19.08	14.44	14.77	9.53	9.36
Tangible Book Value	229.2	225.12	158.77	161.15	91.55	89.99
Tangible Book Value Per Share	18.93	18.59	14.11	14.46	9.35	9.28
Machinery	87.51	75.61	54.91	37.23	23.23	14.34
Construction In Progress	11.89	11.2	15.08	14.37	8.67	3.91
Leasehold Improvements	138.17	129.91	100.35	75.47	56.67	43.18

Updated Nov 30, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q