Kura Sushi USA, Inc. (KRUS)

Kura Sushi USA Balance Sheet

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

Year Ending	TTM	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020	Aug 31, 2019
Cash & Equivalents	59.41	69.7	35.78	40.43	9.26	38.04
Short-Term Investments	1.25	8.54	-	-	-	-
Cash & Short-Term Investments	60.66	78.24	35.78	40.43	9.26	38.04
Cash Growth	-23.43%	118.65%	-11.50%	336.66%	-75.66%	566.15%
Receivables	5.51	5.15	2.68	14.36	3.89	1.17
Inventory	2.13	1.75	1.12	0.73	0.37	0.54
Prepaid Expenses	3.99	3.7	2.59	1.73	0.89	1.29
Other Current Assets	-	0.54	0.23	0.22	0.38	0.45
Total Current Assets	72.29	89.37	42.4	57.47	14.78	41.5
Property, Plant & Equipment	247.69	210.31	155.58	118.04	101.66	31.92
Other Intangible Assets	-	3.49	1.75	0.85	0.7	0.64
Long-Term Deferred Tax Assets	-	-	-	-	-	1.13
Long-Term Deferred Charges	-	-	-	-	-	0.53
Other Long-Term Assets	4.75	1.49	1.63	1.31	1.25	0.7
Total Assets	324.73	304.66	201.36	177.67	118.38	76.41
Accounts Payable	8.06	7.25	5.56	4.92	4.92	3.68
Accrued Expenses	13.77	12.04	10.93	8.3	2.7	3.53
Current Portion of Leases	11.73	9.3	8.5	6.58	6.11	0.99
Other Current Liabilities	0.12	0.56	0.29	0.24	0.2	0.08
Total Current Liabilities	33.69	29.14	25.27	20.05	13.93	8.29
Long-Term Leases	123.85	110.27	82.31	66.38	58.4	2.42
Other Long-Term Liabilities	0.76	0.62	0.48	0.4	0.34	3.51
Total Liabilities	158.31	140.02	108.06	86.83	72.67	14.23
Common Stock	0.01	0.01	0.01	0.01	0.01	0.01
Additional Paid-In Capital	194.2	188.77	118.97	115.76	60.33	59.44
Retained Earnings	-27.79	-24.18	-25.69	-24.92	-14.63	2.73
Comprensive Income & Other	-	0.04	-	-	-	-
Shareholders' Equity	166.43	164.64	93.29	90.84	45.71	62.18
Total Liabilities & Equity	324.73	304.66	201.36	177.67	118.38	76.41
Total Debt	135.58	119.56	90.81	72.96	64.51	3.42
Net Cash (Debt)	-74.93	-41.32	-55.03	-32.53	-55.25	34.63
Net Cash Growth	-	-	-	-	-	2652.46%
Net Cash Per Share	-6.71	-3.88	-5.66	-3.81	-6.63	6.28
Filing Date Shares Outstanding	11.24	11.15	9.79	9.7	8.34	8.34
Total Common Shares Outstanding	11.24	11.15	9.79	9.7	8.34	8.34
Working Capital	38.59	60.23	17.13	37.42	0.85	33.21
Book Value Per Share	14.80	14.77	9.53	9.36	5.48	7.46
Tangible Book Value	166.43	161.15	91.55	89.99	45.02	61.54
Tangible Book Value Per Share	14.80	14.46	9.35	9.28	5.40	7.38
Machinery	52.98	37.23	23.23	14.34	8.69	6.27
Construction In Progress	8.62	14.37	8.67	3.91	9.56	1.13
Leasehold Improvements	97.83	75.47	56.67	43.18	30.5	24.93

Source: S&P Capital IQ. Standard template.