Kura Sushi USA, Inc.

KRUS Consumer Cyclical Restaurants

Kura Sushi USA, Inc.’s revenue for fiscal 2026 (year ended August 2026) was $328.3 million, up 16.1% from fiscal 2025.

Revenue
+11.9%
EPS
−110.5%
Free cash flow
+72.9%

Quarter to August 2026, against a year earlier

27.66 9.41 −25.38%
Market cap
$450.4M
P/E
0.0×
Fwd P/E
−204×
Dividend yield
—
F-score
3/9
Altman Z
1.88
Beneish M
−2.97
Dividend safety
n/a

Kura Sushi USA, Inc. (KRUS) Altman Z-score

Alert me on Altman Z-score

Kura Sushi USA, Inc.'s Altman Z-score for fiscal 2026 is 1.88, in the grey zone (1.81–2.99).

Altman Z-score, annual

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Annual newest first

Period Altman Z-score Change (points)
FY2026 1.88 (1.75)
FY2025 3.63 0.39
FY2024 3.24 (1.36)
FY2023 4.60 (0.04)
FY2022 4.65 1.42
FY2021 3.23 2.63
FY2020 0.60 (6.47)
FY2019 7.07 —

How fiscal 2026’s score is made up

Component This year Year before Result Points
Working capital / total assets 0.02 — 0.03
Retained earnings / total assets (0.08) — −0.12
EBIT / total assets (0.01) — −0.05
Market value of equity / total liabilities 2.22 — 1.33
Sales / total assets 0.68 — 0.68
Altman Z-score Grey zone 1.88
Z″ Variant for non-manufacturing and asset-light companies (drops the sales/assets term, uses book equity) Distress zone 0.77

Z and Z″ put Kura Sushi USA, Inc. in different zones: grey zone by Z, distress zone by Z″.

How the Altman Z-score works

Z = 1.2 × working capital ÷ total assets + 1.4 × retained earnings ÷ total assets + 3.3 × EBIT ÷ total assets + 0.6 × market value of equity ÷ total liabilities + 1.0 × revenue ÷ total assets (Altman, 1968). The market value of equity is the close on the last trading day of the fiscal year times weighted basic shares.

Z″ = 6.56 × working capital ÷ total assets + 3.26 × retained earnings ÷ total assets + 6.72 × EBIT ÷ total assets + 1.05 × book equity ÷ total liabilities (Altman, Hartzell and Peck, 1995), the variant for non-manufacturing and asset-light companies.

Zone Z Z″
Safe zoneabove 2.99above 2.60
Grey zone1.81–2.991.10–2.60
Distress zonebelow 1.81below 1.10

Not worked out for banks, insurers and REITs, whose balance sheets the model does not describe, nor when a figure is missing or there is no share price in the week to the fiscal year end.

Altman Z-score against peers

What Altman Z-score is

The Altman Z-Score weighs working capital, retained earnings, operating profit, market value and sales against assets and debts to gauge the risk of distress.

1.2 × working capital ÷ total assets + 1.4 × retained earnings ÷ total assets + 3.3 × EBIT ÷ total assets + 0.6 × market value of equity ÷ total liabilities + 1.0 × revenue ÷ total assets

The full definition of Altman Z-score →

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