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	Nov 30, 2024	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020
Cash & Equivalents	107.68	50.99	69.7	35.78	40.43	9.26
Short-Term Investments	-	-	8.54	-	-	-
Cash & Short-Term Investments	107.68	50.99	78.24	35.78	40.43	9.26
Cash Growth	51.22%	-34.83%	118.65%	-11.50%	336.66%	-75.66%
Accounts Receivable	4.87	4.57	5.05	2.49	2.02	2.09
Other Receivables	0.04	0.17	0.1	0.19	12.34	1.8
Receivables	4.9	4.74	5.15	2.68	14.36	3.89
Inventory	2.11	2.22	1.75	1.12	0.73	0.37
Prepaid Expenses	3.57	3.01	3.7	2.59	1.73	0.89
Other Current Assets	-	0.38	0.54	0.23	0.22	0.38
Total Current Assets	118.26	61.34	89.37	42.4	57.47	14.78
Property, Plant & Equipment	279.92	262.27	210.31	155.58	118.04	101.66
Other Intangible Assets	-	3.77	3.49	1.75	0.85	0.7
Other Long-Term Assets	5.59	1.15	1.49	1.63	1.31	1.25
Total Assets	403.77	328.52	304.66	201.36	177.67	118.38
Accounts Payable	8.96	8.98	7.25	5.56	4.92	4.92
Accrued Expenses	12.77	14.48	12.11	10.93	8.3	2.7
Current Portion of Leases	11.73	10.67	9.23	8.5	6.58	6.11
Other Current Liabilities	0.67	0.37	0.56	0.29	0.24	0.2
Total Current Liabilities	34.13	34.5	29.14	25.27	20.05	13.93
Long-Term Leases	141.13	130.68	110.23	82.31	66.38	58.4
Other Long-Term Liabilities	0.94	0.81	0.65	0.48	0.4	0.34
Total Liabilities	176.19	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	261.51	195.52	188.77	118.97	115.76	60.33
Retained Earnings	-33.95	-32.99	-24.18	-25.69	-24.92	-14.63
Comprehensive Income & Other	-	-	0.04	-	-	-
Shareholders' Equity	227.58	162.54	164.64	93.29	90.84	45.71
Total Liabilities & Equity	403.77	328.52	304.66	201.36	177.67	118.38
Total Debt	152.86	141.35	119.46	90.81	72.96	64.51
Net Cash (Debt)	-45.18	-90.37	-41.22	-55.03	-32.53	-55.25
Net Cash Per Share	-4.01	-8.07	-3.87	-5.66	-3.81	-6.63
Filing Date Shares Outstanding	12.07	11.26	11.15	9.79	9.7	8.34
Total Common Shares Outstanding	12.06	11.25	11.15	9.79	9.7	8.34
Working Capital	84.13	26.84	60.23	17.13	37.42	0.85
Book Value Per Share	18.86	14.44	14.77	9.53	9.36	5.48
Tangible Book Value	227.58	158.77	161.15	91.55	89.99	45.02
Tangible Book Value Per Share	18.86	14.11	14.46	9.35	9.28	5.40
Machinery	61.62	54.91	37.23	23.23	14.34	8.69
Construction In Progress	8.25	15.08	14.37	8.67	3.91	9.56
Leasehold Improvements	111.29	100.35	75.47	56.67	43.18	30.5

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