Kura Sushi USA, Inc. Financial Ratios — KRUS Stock

Profitability (USD)

	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Return on Common Equity (%)	- -	- -	72.46	- -	- -	- -	- -	- -	- -
Return on Assets (%)	- -	6.31	2.68	-17.82	-6.95	-0.4	0.59	-2.78	-0.5
Return on Capital (%)	- -	42.42	27.51	- -	- -	- -	1.95	- -	- -
Return on Invested Capital (%)	- -	9.32	3.43	- -	- -	- -	0.12	- -	- -
Gross Margin (%)	11.85	15.68	14.82	-9.42	9.41	15.52	15.35	12.41	11.82
EBITDA Margin (%)	6.43	7.29	5.96	-29.53	-15.39	3.44	4.36	0.77	3.28
Operating Margin (%)	2.76	4.06	2.59	-36.53	-15.39	-0.53	0.18	-4.18	-1.68
Incremental Operating Margin (%)	- -	7.4	-3.5	- -	- -	- -	2.34	- -	- -
Pretax Margin (%)	2.54	3.38	2.37	-35.83	-15.7	-0.49	0.93	-3.63	-0.61
Profit Margin (%)	1.9	3.37	2.27	-38.43	-15.87	-0.54	0.8	-3.7	-0.67
Net Income to Common Margin (%)	1.9	3.37	2.27	-38.43	-15.87	-0.54	0.8	-3.7	-0.67
Effective Tax Rate (%)	25.34	0.29	4.46	- -	- -	- -	13.43	- -	- -
Dvd Payout Ratio (%)	- -	- -	- -	- -	- -	- -	- -	- -	- -
Sustainable Growth Rate (%)	- -	- -	72.46	- -	- -	- -	- -	- -	- -

Credit (USD)

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	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Total Debt	4	4	3	65	73	91	119	141	170
ST Debt	1	1	1	6	7	8	9	11	14
LT Debt	3	3	2	58	66	82	110	131	156
Total Debt/EBITDA	1.48	1.18	0.89	-4.84	-7.31	18.69	14.63	77.03	18.31
Net Debt/EBITDA	-1.2	-1.51	-9.94	0.69	4.05	-7.36	-8.54	-27.79	-5.12
Total Debt/EBIT	3.45	2.12	2.06	-3.91	-7.3	-120.44	359.82	-14.2	-35.71
Net Debt/EBIT	-2.81	-2.72	-22.9	0.56	4.05	47.46	-209.93	5.12	9.98
EBITDA to Interest Expense	28.2	29.48	20.35	-98.07	-45.38	55.85	118.32	39.04	132.64
EBITDA-CapEx/Interest Expense	-42.96	-26.02	-39.52	-204.38	-45.45	-262.1	-473.14	-908.32	-557.9
EBIT to Interest Expense	12.08	16.4	8.84	-121.31	-45.4	-8.67	4.81	-211.74	-68.01
Interest Expense	- -	- -	- -	- -	- -	- -	- -	- -	- -
Common Equity/Total Assets	-1.99	3.99	3.58	-12.35	-14.02	-12.75	-7.93	-10.04	-8.09
Long-Term Debt/Equity (%)	19.63	16.01	3.9	127.75	73.07	88.23	66.95	80.4	67.48
Long-Term Debt/Capital (%)	93.38	60.06	39.37	117.06	138.15	126.37	115.69	120.58	115.39
Long-Term Debt/Total Assets (%)	12.43	10.74	3.17	49.33	37.36	40.88	36.18	39.78	36.18
Total Debt/Equity (%)	24.18	20.71	5.5	141.12	80.32	97.34	72.56	86.96	73.58
Total Debt/Capital (%)	114.99	77.67	55.51	129.3	151.85	139.42	125.37	130.43	125.81
Total Debt/Total Assets (%)	15.3	13.89	4.47	54.49	41.07	45.1	39.21	43.03	39.45
Net Debt to Equity	-19.66	-26.56	-61.18	-20.25	-44.5	-38.35	-42.33	-31.37	-20.56
Net Debt/Capital (%)	-1,441	-25,959.09	119.31	-22.79	-530.58	-121.91	-272.37	-88.84	-54.2
EBITDA	2	4	4	-13	-10	5	8	2	9
EBITDA-CapEx	-4	-3	-7	-28	-10	-23	-33	-43	-39
Operating Income (Loss)	1	2	2	-16	-10	-1	- -	-10	-5

Liquidity (USD)

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	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Cash Ratio	0.74	1.19	4.59	0.66	2.02	1.42	2.69	1.48	1.46
Current Ratio	1.18	1.52	5.01	1.06	2.87	1.68	3.07	1.78	1.76
Quick Ratio	0.92	1.3	4.73	0.82	2.13	1.52	2.86	1.62	1.61
CFO/Avg Current Liab	- -	1.21	0.92	-1.17	- -	1.05	0.66	0.49	0.64
Common Equity/Total Assets	-1.99	3.99	3.58	-12.35	-14.02	-12.75	-7.93	-10.04	-8.09
Long-Term Debt/Equity (%)	19.63	16.01	3.9	127.75	73.07	88.23	66.95	80.4	67.48
Long-Term Debt/Capital (%)	93.38	60.06	39.37	117.06	138.15	126.37	115.69	120.58	115.39
Long-Term Debt/Total Assets (%)	12.43	10.74	3.17	49.33	37.36	40.88	36.18	39.78	36.18
Total Debt/Equity (%)	24.18	20.71	5.5	141.12	80.32	97.34	72.56	86.96	73.58
Total Debt/Capital (%)	114.99	77.67	55.51	129.3	151.85	139.42	125.37	130.43	125.81
Total Debt/Total Assets (%)	15.3	13.89	4.47	54.49	41.07	45.1	39.21	43.03	39.45
CFO/Total Liabilities	34.53	49.63	42.12	-17.9	-0.01	21.93	12.9	9.41	12.36
CFO/CapEx	0.49	0.74	0.53	-0.9	-0.5	0.86	0.44	0.35	0.51
Altman's Z-Score	1.76	1.98	7.07	0.6	3.23	4.65	4.6	3.25	3.63

Working Capital (USD)

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	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Accounts Receivable Turnover	- -	85.39	87.47	29.72	48.43	215.9	521.36	- -	- -
Days Sales Outstanding	- -	4.27	4.17	12.28	7.54	1.69	0.7	- -	- -
Inventory Turnover	- -	133.63	118.58	109.1	106.88	128.66	110.67	105.06	114.37
Days Inventory Outstanding	- -	2.73	3.08	3.35	3.42	2.84	3.3	3.47	3.19
Accounts Payable Turnover	- -	23.3	19.45	11.45	12.02	22.82	24.87	25.74	24.31
Accounts Payable Turnover Days	- -	15.67	18.77	31.88	30.36	15.99	14.67	14.18	15.02
Cash Conversion Cycle	- -	-8.66	-11.51	-16.25	-19.41	-11.46	-10.68	-10.71	-11.83
Inventory to Cash Days	- -	1.54	1.09	8.94	4.12	-1.15	-2.6	-3.47	-3.19
Inventories	- -	- -	1	- -	1	1	2	2	2
Raw Materials	- -	- -	- -	- -	- -	- -	- -	- -	- -
Work In Process	- -	- -	- -	- -	- -	- -	- -	- -	- -
Finished Goods	- -	- -	1	- -	1	1	2	2	2
Other Inventory	- -	- -	- -	- -	- -	- -	- -	- -	- -

Enterprise Value (USD)

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	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Market Capitalization	- -	- -	132	102	433	727	900	739	1,011
- Cash & Cash Equivalents	3	6	38	9	40	36	70	51	47
+ Preferred Equity and Hybrid Capital	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Minority/Non Controlling Interest	- -	- -	- -	- -	- -	- -	- -	- -	- -
+ Total Debt	4	4	3	65	73	91	119	141	170
Enterprise Value	1	-1	98	157	466	782	942	830	1,118
Total Capital	3	6	6	50	48	65	95	108	135
Total Debt/Capital (%)	114.99	77.67	55.51	129.3	151.85	139.42	125.37	130.43	125.81
Total Debt / EV	5.35	-3.54	0.03	0.41	0.16	0.12	0.13	0.17	0.15
EV/Sales	0.02	- -	1.52	3.48	7.18	5.54	5.02	3.49	3.95
EV/EBITDA	0.28	- -	25.57	- -	- -	160.86	115.33	452.16	120.43
EV/EBIT	0.64	- -	58.89	- -	- -	- -	2,836.05	- -	- -
EV/Cash Flow to Firm	0.22	- -	15.85	- -	2,165.26	32.85	51.95	52.98	45.11
EV/Free Cash Flow to Firm	0.07	- -	5.61	98.22	2,030.91	15.19	15.98	13.79	15.29
Diluted Market Cap	- -	- -	138	102	433	727	930	739	1,011
Diluted Enterprise Value	1	-1	104	157	466	782	979	830	1,133
EV per Share	0.08	- -	18.52	18.85	54.62	80.42	91.37	74.06	93.84
TTM Sales	37	52	64	45	65	141	187	238	283
TTM EBITDA	2	4	4	-13	-10	5	8	2	9
TTM Operating Income	1	2	2	-16	-10	-1	- -	-10	-5
TTM Cash Flow to Firm	3	5	6	-13	- -	24	18	16	25
TTM Free Cash Flow to Firm	9	12	17	2	- -	51	59	60	73

Multiples (USD)

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	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Price/Free Cash Flow	- -	- -	8.01	70.08	61,149.83	14.15	15.79	12.29	13.83
EV/EBIT	0.64	- -	58.89	- -	- -	- -	2,836.05	- -	- -
Enterprise Value	1	-1	98	157	466	782	942	830	1,118
Low Price	- -	- -	14.75	5.07	11.75	30.95	37.97	48.66	40.03
EV/Sales	0.02	- -	1.52	3.48	7.18	5.54	5.02	3.49	3.95
EV/EBITDA	0.28	- -	25.57	- -	- -	160.86	115.33	452.16	120.43
Price/Earnings	- -	- -	90.96	- -	- -	- -	599.43	- -	- -
Price/Earnings Average	- -	- -	83.77	-8.5	-23.91	-711.71	493.76	-103.48	-485.88
Price/Earnings High	- -	- -	102.18	-13.83	-47.2	-1,228.91	754.69	-156.29	-692.55
Price/Earnings Low	- -	- -	53.52	-2.44	-9.73	-393.72	260.51	-61.92	-250.52
Price/Book Value	- -	- -	48.36	-6.97	-17.39	-28.3	-37.25	-22.42	-28.97
Price/Book Value Average	- -	- -	44.53	-10.09	-9.88	-21.18	-30.68	-27.63	-26.52
Price/Book Value High	- -	- -	54.32	-16.43	-19.51	-36.57	-46.89	-41.72	-37.8
Price/Book Value Low	- -	- -	28.45	-2.89	-4.02	-11.72	-16.19	-16.53	-13.68
Price/Tangible Book Value	- -	- -	2.13	2.23	4.77	7.79	5.47	4.55	4.37
Price/Tangible Book Value Average	- -	- -	1.96	3.23	2.71	5.83	4.5	5.6	4
Price/Tangible Book Value High	- -	- -	2.39	5.25	5.35	10.06	6.88	8.47	5.71
Price/Tangible Book Value Low	- -	- -	1.25	0.92	1.1	3.22	2.38	3.35	2.06
Price/Sales	- -	- -	2.06	2.26	6.68	5.15	4.8	3.11	3.57
Price/Sales Average	- -	- -	1.9	3.27	3.79	3.85	3.96	3.83	3.27
Price/Sales High	- -	- -	2.32	5.32	7.49	6.65	6.05	5.78	4.66
Price/Sales Low	- -	- -	1.21	0.94	1.54	2.13	2.09	2.29	1.69
Price/Cash Flow	- -	- -	22.1	-7.84	-60,636.4	30.67	49.84	47.36	40.9
Price/Cash Flow Average	- -	- -	20.35	-11.34	-34,450.23	22.95	41.06	58.35	37.44
Price/Cash Flow High	- -	- -	24.82	-18.47	-67,999.64	39.63	62.75	88.13	53.36
Price/Cash Flow Low	- -	- -	13	-3.25	-14,022.39	12.7	21.66	34.92	19.3
Price/Free Cash Flow Average	- -	- -	7.38	101.44	34,741.94	10.59	13.01	15.15	12.66
Price/Free Cash Flow High	- -	- -	9	165.15	68,575.42	18.28	19.88	22.88	18.05
Price/Free Cash Flow Low	- -	- -	4.71	29.07	14,141.12	5.86	6.86	9.07	6.53
EV/Sales Average	0.02	- -	1.36	4.49	4.3	4.24	4.22	4.21	3.7
EV/Sales High	0.02	- -	1.78	6.54	7.99	7.04	6.31	6.16	5.1
EV/Sales Low	0.02	- -	0.67	2.16	2.05	2.52	2.35	2.67	2.12
EV/EBITDA Average	0.28	-0.33	22.83	-15.2	-27.91	123.23	96.94	545.72	112.83
EV/EBITDA High	0.28	-0.33	29.83	-22.15	-51.93	204.55	144.94	799.09	155.21
EV/EBITDA Low	0.28	-0.33	11.32	-7.31	-13.29	73.23	54.02	346.35	64.57
EV/EBIT Average	0.64	-0.6	52.58	-12.29	-27.9	-794.13	2,383.69	-100.62	-220.04
EV/EBIT High	0.64	-0.6	68.72	-17.9	-51.9	-1,318.19	3,564.19	-147.34	-302.7
EV/EBIT Low	0.64	-0.6	26.07	-5.91	-13.29	-471.92	1,328.44	-63.86	-125.92
Last Price	- -	- -	25.07	12.22	50.81	74.76	87.37	65.99	84.81
High Price	- -	- -	28.16	28.8	56.98	96.6	110	122.81	110.66
Enterprise Value Average	1	-1	87	203	279	599	791	1,001	1,048
Enterprise Value High	1	-1	114	295	518	994	1,183	1,466	1,441
Enterprise Value Low	1	-1	43	98	133	356	441	636	600

	2017 Y	2018 Y	2019 Y	2020 Y	2021 Y	2022 Y	2023 Y	2024 Y	2025 Y
Shares Outstanding	8	8	8	8	10	10	11	11	12
Diluted Weighted Avg Shares	8	8	6	8	9	10	11	11	12
Basic Weighted Avg Shares	8	8	5	8	9	10	10	11	12
Revenue per Share	4.72	6.55	12.16	5.42	7.61	14.52	18.19	21.23	23.73
EBITDA per Share	0.3	0.48	0.72	-1.6	-1.17	0.5	0.79	0.16	0.78
Operating Income per Share	0.13	0.27	0.31	-1.98	-1.17	-0.08	0.03	-0.89	-0.4
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 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
Dividend per Share	- -	- -	- -	- -	- -	- -	- -	- -	- -
Cash Flow per Share	0.37	0.66	1.13	-1.56	- -	2.44	1.75	1.39	2.07
Free Cash Flow per Basic Share	-0.39	-0.24	-1	-3.29	- -	-0.41	-2.21	-2.58	-1.98
Cash & Equivalents per Share	0.36	0.72	7.2	1.11	4.74	3.68	7.59	4.55	5.24
Book Value per Share	-0.06	0.16	0.52	-1.75	-2.92	-2.64	-2.35	-2.94	-2.93
Tangible Book Value per Share	1.86	2.72	11.77	5.48	10.65	9.6	15.98	14.51	19.39

Kura Sushi USA, Inc.

Profitability (USD)

Credit (USD)

Liquidity (USD)

Working Capital (USD)

Enterprise Value (USD)

Multiples (USD)

Per Share Data Items (USD)