Kura Sushi USA, Inc. (KRUS)

Kura Sushi USA Cash Flow Statement

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

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	May 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	Aug 31, 2021	Aug 31, 2020
Net Income	-9.38	-8.8	1.5	-0.76	-10.3	-17.36
Depreciation & Amortization	13.33	11.79	7.83	5.61	4.52	3.16
Loss (Gain) From Sale of Assets	0.02	0.02	0.05	0.01	0.11	0.05
Asset Writedown & Restructuring Costs	1.55	1.55	-	-	-	-
Loss (Gain) From Sale of Investments	-	-	0.04	-	-	-
Stock-Based Compensation	4.65	4.31	3.55	2.41	1.41	0.86
Other Operating Activities	4.88	4.59	3.75	3.19	2.66	3.5
Change in Accounts Receivable	-1.68	-1.8	-0.35	-0.13	-0.26	0.63
Change in Inventory	-0.16	-0.47	-0.63	-0.39	-0.37	0.12
Change in Accounts Payable	0.96	0.62	1.68	-0.17	0.91	-0.61
Change in Other Net Operating Assets	1.85	3.8	0.64	13.92	-5.83	-3.35
Operating Cash Flow	16.01	15.61	18.06	23.69	-7.15	-13
Operating Cash Flow Growth	-38.30%	-13.57%	-23.76%	-	-	-
Capital Expenditures	-46.97	-44.25	-39.07	-26.77	-14.08	-14.4
Sale (Purchase) of Intangibles	-1.07	-0.28	-1.74	-0.9	-0.16	-0.06
Investment in Securities	-44.95	8.5	-8.54	-	-	-
Other Investing Activities	-0.4	-0.43	-0.55	-0.51	-0.44	-0.32
Investing Cash Flow	-93.39	-36.46	-49.9	-28.17	-14.67	-14.78
Short-Term Debt Issued	-	-	-	-	17	5.98
Total Debt Issued	-	-	-	-	17	5.98
Short-Term Debt Repaid	-	-	-	-	-17	-5.98
Long-Term Debt Repaid	-	-0.08	-0.5	-0.98	-1.03	-1.03
Total Debt Repaid	-0.06	-0.08	-0.5	-0.98	-18.03	-7.02
Net Debt Issued (Repaid)	-0.06	-0.08	-0.5	-0.98	-1.03	-1.03
Issuance of Common Stock	65.76	2.49	66.85	0.96	54.62	0.03
Repurchase of Common Stock	-0.32	-0.28	-	-0.15	-	-
Other Financing Activities	-0.27	-	-0.6	-	-0.61	-
Financing Cash Flow	65.11	2.14	65.75	-0.17	52.99	-1
Net Cash Flow	-12.27	-18.71	33.92	-4.65	31.17	-28.79
Free Cash Flow	-30.97	-28.64	-21	-3.07	-21.22	-27.4
Free Cash Flow Margin	-11.50%	-12.04%	-11.21%	-2.18%	-32.70%	-60.67%
Free Cash Flow Per Share	-2.64	-2.56	-1.97	-0.32	-2.49	-3.29
Cash Interest Paid	-	-	-	-	0.08	0.01
Cash Income Tax Paid	0.21	0.27	0.11	0.21	0.15	0.13
Levered Free Cash Flow	-29	-26.57	-30.64	-6.44	-20.55	-22.38
Unlevered Free Cash Flow	-28.95	-26.54	-30.6	-6.38	-20.41	-22.29
Change in Net Working Capital	-3.42	-4.7	1.38	-13.73	5.87	1.54

Updated Jul 8, 2025. Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q