Saturday 17 October 2026
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Kura Sushi USA, Inc.
KRUS Consumer Cyclical Restaurants
Kura Sushi USA, Inc.’s revenue for fiscal 2025 (year ended August 2025) was $282.8 million, up 18.9% from fiscal 2024. In the quarter to May 2026, revenue grew 16.2%, EPS fell 40.0% and free cash flow grew 46.9%, each against the same quarter a year earlier. Revenue growth for five consecutive years.
38.11
1.01
−2.58%
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| Aug '25 | Aug '24 | Aug '23 | Aug '22 | Aug '21 | Aug '20 | Aug '19 | Aug '18 | Aug '17 | |
|---|---|---|---|---|---|---|---|---|---|
Piotroski F-Score |
4 | 4 | 6 | 6 | 5 | 2 | 5 | — | — |
P/E ratio |
0.00 | 0.00 | 794.27 | 0.00 | 0.00 | 0.00 | 93.53 | 67.62 | 67.62 |
P/S ratio |
3.58 | 2.90 | 4.80 | 5.15 | 6.68 | 2.26 | 2.30 | 0.00 | 0.00 |
Altman Z-Score |
3.63 | 3.24 | 4.60 | 4.65 | 3.23 | 0.60 | 7.07 | — | — |
Altman Z″-Score (non-manufacturers) |
1.37 | 1.00 | 2.28 | 1.02 | 1.65 | (0.63) | 7.70 | 3.16 | 2.24 |
P/FCF ratio |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Beneish M-Score |
(2.31) | (2.77) | (1.97) | (2.56) | (3.51) | — | (1.71) | (3.30) | — |
P/Operating CF |
108.13 | 1,029.80 | 81.84 | 108.53 | 169.86 | (44.13) | 57.84 | 40.00 | 40.00 |
P/B ratio |
4.39 | 4.24 | 5.47 | 7.79 | 4.77 | 2.23 | 2.38 | 4.56 | 4.56 |
Price to Tangible BV |
4.39 | 4.24 | 5.47 | 7.79 | 4.77 | 2.23 | 2.38 | 4.56 | 4.56 |
EV/Sales |
3.36 | 2.68 | 4.39 | 4.90 | 6.06 | 2.08 | 1.75 | 0.00 | 0.00 |
EV/EBITDA |
98.76 | 347.67 | 100.70 | 142.18 | 0.00 | 0.00 | 29.31 | 0.00 | 0.00 |
EV/Operating CF |
38.49 | 40.86 | 45.51 | 29.16 | (55.06) | (7.24) | 18.71 | 11.03 | 11.03 |
EV/FCF |
(40.25) | (22.06) | (36.14) | (174.10) | (18.40) | (3.43) | (23.70) | (17.12) | (17.12) |
Quick Ratio |
1.61 | 1.61 | 2.86 | 1.52 | 2.13 | 0.82 | 4.73 | 1.30 | 0.92 |
Current Ratio |
1.76 | 1.78 | 3.07 | 1.68 | 2.87 | 1.06 | 5.01 | 1.52 | 1.18 |
Net Debt/EBITDA |
(6.49) | (27.79) | (9.58) | (7.36) | 7.30 | 0.58 | (9.31) | (0.64) | 0.00 |
Debt/Assets |
0.00% | 0.00% | 0.00% | 0.01% | 0.31% | 1.25% | 3.17% | 10.74% | 12.43% |
Debt/Equity |
0.00 | 0.00 | 0.00 | 0.00 | 0.01 | 0.03 | 0.04 | 0.16 | 0.20 |
Asset Turnover |
0.74 | 0.75 | 0.74 | 0.74 | 0.44 | 0.46 | 1.18 | 1.87 | 1.26 |
Operating CF/Net income |
(12.98) | (1.77) | 12.03 | (31.01) | 0.69 | 0.75 | 4.12 | 3.01 | 4.15 |
Capex/Depreciation |
(3.36) | (3.34) | (5.21) | (4.93) | (3.15) | (4.58) | (5.20) | (3.94) | (4.41) |
Interest Coverage |
(68.01) | (244.79) | 4.81 | (8.67) | (45.40) | (121.31) | 8.84 | 14.55 | 12.08 |
| (0.97%) | (5.38%) | 1.16% | (0.83%) | (15.08%) | (32.18%) | 3.48% | 9.63% | 3.91% | |
| (0.50%) | (2.78%) | 0.59% | (0.40%) | (6.95%) | (17.82%) | 2.68% | 6.31% | 2.40% | |
ROIC |
(1.76%) | (6.45%) | 0.24% | (0.82%) | (12.25%) | (27.18%) | 3.91% | 6.05% | 4.38% |
Return on Tangible Assets |
(0.93%) | (5.32%) | 0.90% | (0.82%) | (11.28%) | (37.41%) | 2.24% | 6.78% | 4.00% |
Average Days of Receivables |
8.27 | 7.02 | 10.03 | 6.83 | 13.21 | 17.31 | 6.67 | 3.70 | 6.84 |
Research and Development Expense of Revenue |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
Selling, General and Administrative Expense of Revenue |
13.35% | 16.42% | 14.96% | 15.80% | 24.20% | 26.71% | 12.06% | 11.53% | 9.03% |
Intangible Assets out of Total Assets |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Share Based Compensation of Revenue |
1.67% | 1.81% | 1.89% | 1.71% | 2.17% | 1.90% | 0.92% | 0.20% | 0.00% |
Graham Net Nets |
(0.12) | (0.15) | (0.06) | (0.09) | (0.07) | (0.57) | 0.18 | 0.07 | 0.07 |
Graham Number |
0.00 | 0.00 | 6.29 | 0.00 | 0.00 | 0.00 | 7.68 | 0.00 | 0.00 |
Earnings Yield |
(0.18%) | (1.27%) | 0.13% | (0.09%) | (2.40%) | (17.07%) | 1.07% | 1.48% | 1.48% |
Free Cash Flow Yield |
(2.33%) | (4.20%) | (2.53%) | (0.55%) | (4.93%) | (26.95%) | (3.20%) | (5.71%) | (5.71%) |
Revenue per Share |
23.73 | 21.23 | 18.19 | 14.52 | 7.61 | 5.42 | 12.16 | 10.35 | 7.45 |
Operating CF per Share |
2.07 | 1.39 | 1.75 | 2.44 | (0.84) | (1.56) | 1.13 | 1.05 | 0.59 |
Capex per Share |
(4.06) | (3.97) | (3.96) | (2.85) | (1.67) | (1.73) | (2.13) | (1.32) | (1.21) |
Free Cash Flow per Share |
(1.98) | (2.58) | (2.21) | (0.41) | (2.51) | (3.29) | (1.00) | (0.27) | (0.62) |
Cash per Share |
5.24 | 4.55 | 7.59 | 3.68 | 4.74 | 1.11 | 7.20 | 1.14 | 0.58 |
Shareholders Equity per Share |
19.39 | 14.51 | 15.98 | 9.60 | 10.65 | 5.48 | 11.77 | 4.30 | 2.93 |
Interest Debt per Share |
0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Book value per Share |
19.39 | 14.51 | 15.98 | 9.60 | 10.65 | 5.48 | 11.77 | 4.30 | 2.93 |
Free Cash Flow |
(23.63) | (28.91) | (22.75) | (3.97) | (21.38) | (27.46) | (5.26) | (1.36) | (3.11) |
Working Capital |
32.67 | 26.84 | 60.23 | 17.13 | 37.42 | 0.85 | 33.21 | 2.48 | 0.69 |
Capital Expenditures |
(48.34) | (44.53) | (40.81) | (27.66) | (14.23) | (14.46) | (11.25) | (6.60) | (6.04) |
Net Current Asset Value |
(124.42) | (104.65) | (50.65) | (65.67) | (29.36) | (57.89) | 27.27 | (3.28) | (3.91) |
EV/EBIT |
0.00 | 0.00 | 2,476.32 | 0.00 | 0.00 | 0.00 | 67.52 | 0.00 | 0.00 |
Capex to Sales |
0.17 | 0.19 | 0.22 | 0.20 | 0.22 | 0.32 | 0.18 | 0.13 | 0.16 |
Price to Operating Income |
0.00 | 0.00 | 2,711.89 | 0.00 | 0.00 | 0.00 | 88.97 | 0.00 | 0.00 |
| Other line items | |||||||||
Depreciation/Fixed assets |
0.08 | 0.10 | 0.07 | 0.07 | 0.08 | 0.07 | 0.07 | 0.07 | 0.08 |
Cash ROIC |
(8.05%) | (13.54%) | (9.37%) | (3.07%) | (16.22%) | (48.65%) | (5.13%) | (4.43%) | (15.21%) |
Accounts Receivable Turnover |
51.49 | 48.92 | 48.10 | 56.55 | 28.90 | 27.24 | 75.63 | 84.62 | 60.92 |
Accounts Payable Turnover |
24.31 | 24.83 | 23.25 | 21.66 | 11.43 | 11.12 | 18.74 | 21.39 | 17.49 |
Inventory Turnover |
114.37 | 105.06 | 110.67 | 128.66 | 106.88 | 109.10 | 118.58 | 133.63 | 100.57 |
Average Days of Payables |
16.88 | 15.73 | 17.95 | 17.89 | 32.06 | 37.81 | 25.12 | 17.34 | 22.31 |
Days of Inventory on Hand |
3.13 | 3.89 | 4.02 | 3.43 | 4.55 | 2.71 | 3.59 | 3.21 | 2.99 |
Average Receivables |
5.49 | 4.86 | 3.90 | 2.50 | 2.25 | 1.66 | 0.85 | 0.61 | 0.61 |
Average Payables |
10.26 | 8.39 | 6.82 | 5.50 | 5.14 | 4.44 | 2.92 | 2.04 | 1.88 |
Average Inventory |
2.18 | 1.98 | 1.43 | 0.93 | 0.55 | 0.45 | 0.46 | 0.33 | 0.33 |
Average Assets |
379.73 | 316.59 | 253.01 | 189.51 | 148.02 | 97.39 | 54.24 | 27.61 | 29.52 |
Average Common Equity |
196.80 | 163.59 | 128.97 | 92.07 | 68.28 | 53.95 | 41.84 | 18.08 | 18.08 |
Columns are period end dates