Kura Sushi USA, Inc. (KRUS) vs Nathan's Famous, Inc. (NATH)

Kura Sushi USA, Inc. and Nathan's Famous, Inc. are both Restaurants companies. Kura Sushi USA, Inc. is the larger, with a market value of $474.2M against $406.2M — 1.2× the size. Kura Sushi USA, Inc. has negative trailing earnings, so its P/E is not meaningful; Nathan's Famous, Inc. trades at 20.9×. Kura Sushi USA, Inc. grew revenue faster over the last twelve months: 18.4% against 12.4%. Nathan's Famous, Inc. has the higher net margin (11.8% vs −0.65%) and the higher return on invested capital (119.2% vs −1.50%). Across the 19 metrics below, Nathan's Famous, Inc. leads on 12 and Kura Sushi USA, Inc. on 7.

Valuation

Metric KRUS NATH Restaurants median
P/E n/m 20.85 22.14
P/S 1.48 2.46 0.91
P/B 2.05 n/m 2.01
Price to free cash flow n/m 21.79 19.41
EV/EBITDA 34.69 14.16 11.48
EV/Sales 1.34 2.59 1.20
Earnings yield (0.44%) 4.80% 2.30%
Free cash flow yield (5.74%) 4.59% 3.92%

Profitability

Metric KRUS NATH Restaurants median
Gross margin 11.29% 30.37% 38.77%
Operating margin (1.41%) 17.73% 4.30%
Net margin (0.65%) 11.78% 1.85%
Free cash flow margin (8.50%) 11.28% 3.12%
Return on equity (0.91%) (241.41%) 3.07%
Return on assets (0.47%) 31.07% 1.50%
Return on invested capital (1.50%) 119.24% 3.14%

Growth

Metric KRUS NATH Restaurants median
Revenue growth (TTM) 18.39% 12.44% 5.16%
EPS growth (last fiscal year) 79.75% (17.38%) —
Revenue growth, 5-year CAGR 44.32% 16.40% 10.57%
Net income growth, 5-year CAGR 0.00% 12.57% 0.00%

Health

Metric KRUS NATH Restaurants median
Debt to equity 0.00 (6.64) 0.10
Current ratio 1.26 2.45 0.81
Net debt to EBITDA (6.49) 0.76 0.43

Dividend

Metric KRUS NATH Restaurants median
Dividend yield — 3.03% 2.32%
Payout ratio 0.00 0.39 0.00

Size

Metric KRUS NATH Restaurants median
Market cap 474.15m 406.16m 482.66m

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