Kura Sushi USA, Inc. (KRUS)

Kura Sushi USA Balance Sheet

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

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

Updated Aug 31, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q