Kura Sushi USA, Inc.

KRUS

KRUSKura Sushi USA, Inc. US flag

NASDAQ Global Market

44.15

USD

-2.46

- -

536.33MMarket Cap

Income Statement (USD)

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	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Sales/Revenue/Turnover	37	52	64	45	65	141	187	238	283
+ Sales & Services Revenue	37	52	64	45	65	141	187	238	283
- Cost of Revenue	33	44	55	49	59	119	159	208	249
+ Cost of Goods & Services	33	44	55	49	59	119	159	208	249
Gross Profit	4	8	10	-4	6	22	29	30	33
+ Other Operating Income	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Operating Expenses	3	6	8	12	16	23	28	39	38
+ Selling, General & Admin	3	6	8	12	16	22	28	39	38
+ Research & Development	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Operating Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
Operating Income (Loss)	1	2	2	-16	-10	-1	- -	-10	-5
- Non-Operating (Income) Loss	- -	- -	- -	- -	- -	- -	-1	-1	-3
+ Interest Expense, Net	- -	- -	- -	- -	- -	- -	-1	-3	-3
+ Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Interest Income	- -	- -	- -	- -	- -	- -	1	3	3
+ Other Non-Op (Income) Loss	- -	- -	- -	- -	- -	- -	- -	2	- -
Pretax Income	1	2	2	-16	-10	-1	2	-9	-2
- Income Tax Expense (Benefit)	- -	- -	- -	1	- -	- -	- -	- -	- -
- (Income) Loss from Affiliates	- -	- -	- -	- -	- -	- -	- -	- -	- -
Income (Loss) from Cont Ops	1	2	1	-17	-10	-1	2	-9	-2
- Net Extraordinary Losses (Gains)	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Discontinued Operations	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Extraord. & Accounting Changes	- -	- -	- -	- -	- -	- -	- -	- -	- -
Income (Loss) Incl. MI	1	2	1	-17	-10	-1	2	-9	-2
- Minority Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Income, GAAP	1	2	1	-17	-10	-1	2	-9	-2
- Preferred Dividends	- -	- -	- -	- -	- -	- -	- -	- -	- -
- Other Adjustments	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Income Avail to Common, GAAP	1	2	1	-17	-10	-1	2	-9	-2
EBIT	1	2	2	-16	-10	-1	- -	-10	-5
EBITDA	2	4	4	-13	-10	5	8	2	9
EBITDA Margin (%)	6.43	7.29	5.96	-29.53	-15.39	3.44	4.36	0.77	3.28
EBITA	1	2	2	-16	-10	-1	- -	-10	-5
Gross Margin (%)	11.85	15.68	14.82	-9.42	9.41	15.52	15.35	12.41	11.82
Operating Margin (%)	2.76	4.06	2.59	-36.53	-15.39	-0.53	0.18	-4.18	-1.68
Profit Margin (%)	1.9	3.37	2.27	-38.43	-15.87	-0.54	0.8	-3.7	-0.67
Sales per Employee	- -	- -	- -	- -	- -	- -	- -	- -	- -
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -
Depreciation Expense	1	2	2	3	- -	6	8	12	14
Basic Weighted Avg Shares	8	8	5	8	9	10	10	11	12
Basic EPS, GAAP	0.09	0.22	0.28	-2.08	-1.21	-0.08	0.15	-0.79	-0.16
Basic EPS from Cont Ops	0.09	0.22	0.28	-2.08	-1.21	-0.08	0.15	-0.79	-0.16
Diluted Weighted Avg Shares	8	8	6	8	9	10	11	11	12
Diluted EPS, GAAP	0.09	0.22	0.26	-2.08	-1.21	-0.08	0.14	-0.79	-0.16
Diluted EPS from Cont Ops	0.09	0.22	0.26	-2.08	-1.21	-0.08	0.14	-0.79	-0.16

Balance Sheet (USD)

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	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Total Current Assets	5	7	42	15	57	42	89	61	75
+ Cash, Cash Equivalents & STI	3	6	38	9	40	36	78	51	62
+ Cash & Cash Equivalents	3	6	38	9	40	36	70	51	47
+ ST Investments	- -	- -	- -	- -	- -	- -	9	- -	15
+ Accounts & Notes Receiv	1	1	1	2	2	3	5	5	7
+ Accounts Receivable, Net	1	1	1	2	1	1	- -	- -	- -
+ Notes Receivable, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Loans Receivable, Net	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Receivable, Net	- -	- -	- -	- -	2	2	5	5	7
+ Inventories	- -	- -	1	- -	1	1	2	2	2
+ Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Finished Goods	- -	- -	1	- -	1	1	2	2	2
+ Inventory Adjustments	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other ST Assets	1	1	2	3	14	3	4	3	4
+ Misc ST Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Prepaid Expenses	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Derivative & Hedging Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Assets Held-for-Sale	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Deferred Tax Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Noncurrent Assets	19	25	35	104	120	159	215	267	355
+ Property, Plant & Equip, Net	17	23	32	102	118	156	210	262	318
+ Property, Plant & Equip	21	28	39	112	132	176	238	301	370
- Accumulated Depreciation	4	5	7	10	14	20	28	39	53
+ LT Investments & Receivables	- -	- -	- -	- -	- -	- -	- -	- -	30
+ LT Investments	- -	- -	- -	- -	- -	- -	- -	- -	30
+ LT Receivables	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other LT Assets	2	2	3	2	2	3	5	5	8
+ Total Intangible Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Goodwill	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Intangible Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Deferred Tax Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Derivative & Hedging Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc LT Assets	2	2	3	2	2	3	5	5	8
Total Assets	23	32	76	118	178	201	305	329	431
+ Payables & Accruals	3	4	7	8	13	17	20	24	29
+ Accounts Payable	2	2	4	5	5	6	7	9	12
+ Accrued Taxes	- -	- -	1	- -	1	1	2	2	2
+ Interest & Dividends Payable	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Payables & Accruals	1	1	3	3	8	10	11	13	15
+ ST Debt	1	1	1	6	7	8	9	11	14
+ ST Borrowings	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ ST Finance Leases	1	1	1	6	7	8	9	11	14
+ Other ST Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Revenue	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Derivatives & Hedging	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Tax Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc ST Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Current Liabilities	4	5	8	14	20	25	29	34	43
+ LT Debt	3	3	2	58	66	82	110	131	156
+ LT Borrowings	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ LT Finance Leases	3	3	2	58	66	82	110	131	156
+ Other LT Liabilities	2	2	4	- -	- -	- -	1	1	1
+ Accrued Liabilities	1	1	2	- -	- -	- -	- -	- -	- -
+ Pension Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Revenue	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Deferred Tax Liabilities	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Derivatives & Hedging	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Misc LT Liabilities	1	1	1	- -	- -	- -	1	1	1
Total Noncurrent Liabilities	5	6	6	59	67	83	111	131	157
Total Liabilities	9	11	14	73	87	108	140	166	200
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Share Capital & APIC	15	20	59	60	116	119	189	196	266
+ Common Stock	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Additional Paid in Capital	15	20	59	60	116	119	189	196	266
- Treasury Stock	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Retained Earnings	- -	1	3	-15	-25	-26	-24	-33	-35
+ Other Equity	- -	- -	- -	- -	- -	- -	- -	- -	- -
Equity Before Minority Interest	15	22	62	46	91	93	165	163	231
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -
Total Equity	15	22	62	46	91	93	165	163	231
Total Liabilities & Equity	23	32	76	118	178	201	305	329	431
Shares Outstanding	8	8	8	8	10	10	11	11	12
Number of Employees	- -	- -	- -	- -	- -	- -	- -	- -	- -
Capital Leases - Total	4	4	3	65	73	91	119	141	170
Net Debt	-3	-6	-38	-9	-40	-36	-70	-51	-47
Net Debt to Equity	-19.66	-26.56	-61.18	-20.25	-44.5	-38.35	-42.33	-31.37	-20.56
Tangible Common Equity Ratio	63.29	67.06	81.38	38.62	51.13	46.33	54.04	49.48	53.62
Current Ratio	1.18	1.52	5.01	1.06	2.87	1.68	3.07	1.78	1.76
Cash Conversion Cycle	- -	-8.66	-11.51	-16.25	-19.41	-11.46	-10.68	-10.71	-11.83

Cash Flow Statement (USD)

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	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
+ Net Income	1	2	1	-17	- -	-1	2	-9	-2
+ Depreciation & Amortization	1	2	2	3	- -	6	8	12	14
+ Non-Cash Items	- -	- -	1	4	- -	6	4	6	5
+ Stock-Based Compensation	- -	- -	1	1	- -	2	4	4	5
+ Deferred Income Taxes	- -	- -	- -	1	- -	- -	- -	- -	- -
+ Asset Impairment Charge	- -	- -	- -	- -	- -	- -	- -	2	- -
+ Other Non-Cash Adj	- -	- -	- -	2	- -	3	- -	- -	- -
+ Chg in Non-Cash Work Cap	1	2	2	-3	- -	13	5	7	7
+ (Inc) Dec in Accts Receiv	- -	- -	-1	1	- -	- -	- -	-2	-2
+ (Inc) Dec in Inventories	- -	- -	- -	- -	- -	- -	-1	- -	- -
+ (Inc) Dec in Prepaid Assets	- -	- -	-2	-2	- -	11	-1	1	-2
+ Inc (Dec) in Accts Payable	1	1	3	-2	- -	2	3	3	5
+ Inc (Dec) in Other	1	1	1	-1	- -	- -	4	5	7
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash from Operating Activities	3	5	6	-13	- -	24	18	16	25
+ Change in Fixed & Intang	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Disp in Fixed & Intang	- -	1	- -	- -	- -	- -	- -	- -	- -
+ Disp of Fixed Prod Assets	- -	1	- -	- -	- -	- -	- -	- -	- -
+ Disp of Intangible Assets	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Acq of Fixed & Intang	-6	-7	-11	-14	- -	-28	-41	-45	-48
+ Acq of Fixed Prod Assets	-6	-7	-11	-14	- -	-27	-39	-44	-46
+ Acq of Intangible Assets	- -	- -	-1	- -	- -	-1	-2	- -	-2
+ Cash (Repurchase) of Equity	- -	- -	43	- -	- -	- -	65	- -	65
+ Increase in Capital Stock	- -	- -	43	- -	- -	- -	65	- -	65
+ Decrease in Capital Stock	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Net Change in LT Investment	- -	- -	- -	- -	- -	- -	-9	8	-45
+ Dec in LT Investment	- -	- -	- -	- -	- -	- -	1	12	30
+ Inc in LT Investment	- -	- -	- -	- -	- -	- -	-9	-4	-75
+ Net Cash From Acq & Div	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Cash from Divestitures	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Cash for Acq of Subs	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Cash for JVs	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Other Investing Activities	- -	- -	- -	- -	- -	-1	-1	- -	-1
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash from Investing Activities	-6	-7	-11	-15	- -	-28	-50	-36	-94
+ Dividends Paid	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Net Cash From Debt	- -	-1	-1	-1	- -	-1	- -	- -	- -
+ Cash From Debt	- -	- -	4	6	- -	- -	- -	- -	- -
+ Repayments of Debt	- -	-1	-5	-7	- -	-1	- -	- -	- -
+ Other Financing Activities	5	5	-5	- -	- -	1	1	2	1
+ Net Cash From Disc Ops	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash from Financing Activities	5	4	38	-1	- -	- -	66	2	66
Effect of Foreign Exchange Rates	- -	- -	- -	- -	- -	- -	- -	- -	- -
Net Changes in Cash	1	3	32	-29	- -	-5	34	-19	-3
EBITDA	2	4	4	-13	-10	5	8	2	9
EBITDA Margin (%)	6.43	7.29	5.96	-29.53	-15.39	3.44	4.36	0.77	3.28
Free Cash Flow	-3	-2	-5	-27	- -	-4	-23	-29	-24
Net Cash Paid for Acquisitions	- -	- -	- -	- -	- -	- -	- -	- -	- -
Free Cash Flow to Firm	-3	-2	-5	- -	- -	- -	-23	- -	- -
Free Cash Flow to Equity	- -	-2	-6	-28	- -	-4	-22	-29	-21
Free Cash Flow per Basic Share	-0.39	-0.24	-1	-3.29	- -	-0.41	-2.21	-2.58	-1.98
Price/Free Cash Flow	- -	- -	8.01	70.08	61,149.83	14.15	15.79	12.29	13.83
Cash Flow to Net Income	4.15	3.01	4.12	0.75	- -	-31.01	12.03	-1.77	-12.98
Capital Expenditures	-6	-7	-11	-14	- -	-28	-41	-45	-48