Kura Sushi USA (KRUS) AI Stock Analysis

• Market Cap: $670.97M
• Dividend Yield: N/A
• Average Volume (3M): 362.27K
• Price to Earnings (P/E): ―
• Beta (1Y): 1.66
• Revenue Growth: 18.88%
• EPS Growth: 79.28%
• Country: US
• Employees: 3,300
• Sector: Consumer Cyclical
• Sector Strength: 84
• Industry: Restaurants
• EPS (TTM): 0.18
• Shares Outstanding: 11,111,427
• 10 Day Avg. Volume: 302,391
• 30 Day Avg. Volume: 362,270
• PEG Ratio: 6.66
• Price to Book (P/B): 4.37
• Price to Sales (P/S): 3.57
• P/FCF Ratio: 36.26
• Enterprise Value/Market Cap: 1.73
• Enterprise Value/Revenue: 4.10
• Enterprise Value/Gross Profit: 9.97
• Enterprise Value/Ebitda: 95.20
• 1Y Price Target: $75.67
• Price Target Upside: 36.59% Upside
• Rating Consensus: Moderate Buy
• Number of Analyst Covering: 8
• EPS Forecast (FY): N/A
• Revenue Forecast (FY): N/A

• Rating: 61 Neutral
• Price Target: $53.00 ▼(-4.33% Downside)

Kura Sushi USA's overall stock score reflects strong revenue growth and cash flow improvements, but profitability challenges and a negative valuation outlook weigh heavily. The technical analysis suggests bearish trends, while the earnings call provides a mixed outlook with both positive operational achievements and concerning sales forecasts.

Positive Factors

Revenue Growth

Consistent revenue growth indicates effective market penetration and product demand, supporting long-term business sustainability.

Cash Position

A strong cash position with no debt enhances financial flexibility, enabling strategic investments and cushioning against economic downturns.

Restaurant Expansion

Expanding restaurant locations increases market presence and potential revenue streams, contributing to long-term growth.

Negative Factors

Profitability Challenges

Ongoing profitability issues can hinder reinvestment and shareholder returns, posing a risk to long-term financial health.

Flat Comparable Sales

Stagnant comparable sales growth suggests challenges in increasing customer traffic and spending, impacting revenue potential.

Tariff Impact

Tariff-related cost increases can pressure margins, reducing profitability and competitiveness in the market.

Kura Sushi USA Business Overview & Revenue Model

Company Description

Kura Sushi USA, Inc. operates technology-enabled Japanese restaurants in the United States. The company's restaurants provide Japanese cuisine through an engaging revolving sushi service model, which is known as 'Kura Experience'. As of August 31, 2021, it operated 33 restaurants in nine states and Washington DC. The company was formerly known as Kula Sushi USA, Inc. and changed its name to Kura Sushi USA, Inc. in October 2017. The company was founded in 2008 and is headquartered in Irvine, California. Kura Sushi USA, Inc. is a subsidiary of Kura Sushi, Inc.

How the Company Makes Money

Kura Sushi USA generates revenue primarily through the sale of food and beverages at its restaurant locations. Key revenue streams include the direct sale of sushi, appetizers, desserts, and drinks, with a focus on both dine-in and takeout options. Additionally, the company may benefit from technology-driven efficiencies that help reduce labor costs and improve customer turnover. Partnerships with food suppliers ensure a consistent supply of fresh ingredients, while marketing initiatives may help attract new customers and retain existing ones. Kura Sushi USA also invests in expanding its footprint through new restaurant openings, contributing to its long-term growth and revenue potential.

Kura Sushi USA Financial Statement Overview

Summary

Kura Sushi USA shows strong revenue growth and improved cash flow generation. However, profitability remains a concern with negative net income and EBIT margins. The balance sheet shows improved leverage, yet the company struggles with generating shareholder returns.

Income Statement

Kura Sushi USA has shown consistent revenue growth over the years, with a 4.99% increase in the most recent year. However, profitability remains a challenge, as indicated by negative net profit margins and EBIT margins. The company has improved its EBITDA margin, reflecting better operational efficiency, but overall profitability needs attention.

Balance Sheet

The company's debt-to-equity ratio has improved over time, indicating better leverage management. However, the return on equity remains negative, highlighting challenges in generating returns for shareholders. The equity ratio is stable, suggesting a balanced asset structure.

Cash Flow

Kura Sushi USA has significantly improved its free cash flow, with a remarkable growth rate of 237.74%. The operating cash flow to net income ratio is positive, indicating good cash generation relative to earnings. However, the historical volatility in free cash flow suggests potential risks in cash flow stability.

Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	282.76M	282.76M	237.86M	187.43M	141.09M	64.89M
Gross Profit	116.20M	201.99M	29.52M	28.78M	21.89M	6.11M
EBITDA	12.17M	11.94M	3.20M	9.64M	5.01M	-5.84M
Net Income	-1.90M	-1.90M	-8.80M	1.50M	-764.00K	-10.29M
Balance Sheet
Total Assets	430.94M	430.94M	328.52M	304.66M	201.36M	177.67M
Cash, Cash Equivalents and Short-Term Investments	62.46M	62.46M	50.99M	78.24M	35.78M	40.43M
Total Debt	170.01M	170.01M	141.35M	119.56M	90.81M	72.96M
Total Liabilities	199.87M	199.87M	165.98M	140.02M	108.06M	86.83M
Stockholders Equity	231.07M	231.07M	162.54M	164.64M	93.29M	90.84M
Cash Flow
Free Cash Flow	16.66M	27.87M	-28.91M	-22.75M	-3.97M	-21.38K
Operating Cash Flow	24.71M	24.71M	15.61M	18.06M	23.69M	-7.15K
Investing Cash Flow	-93.72M	-93.72M	-36.46M	-49.90M	-28.17M	-14.67K
Financing Cash Flow	65.54M	65.53M	2.14M	65.75M	-170.00K	52.98K

Kura Sushi USA Technical Analysis

• Technical Analysis Sentiment: Positive
• Last Price: 55.40
• 50DMA: Positive
• 100DMA: Negative
• 200DMA: Negative
• MACD: Negative
• RSI: Neutral
• STOCH: Neutral

Evaluating momentum and price trends is crucial in stock analysis to make informed investment decisions. For KRUS, the sentiment is Positive. The current price of 55.4 is above the 20-day moving average (MA) of 51.46, above the 50-day MA of 53.98, and below the 200-day MA of 66.02, indicating a neutral trend. The MACD of 0.44 indicates Negative momentum. The RSI at 58.45 is Neutral, neither overbought nor oversold. The STOCH value of 68.93 is Neutral, not indicating any strong overbought or oversold conditions. Overall, these indicators collectively point to a Positive sentiment for KRUS.

Kura Sushi USA Peers Comparison

Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
BJRI	74 Outperform	$874.56M	30.97	8.44%	―	3.85%	7.57%
PTLO	67 Neutral	$347.48M	12.74	5.82%	―	2.40%	-14.90%
BH	64 Neutral	$1.08B	518.01	0.35%	―	6.87%	-95.91%
Sector *	61 Neutral	$18.38B	12.79	-2.54%	3.03%	1.52%	-15.83%
KRUS	61 Neutral	$670.97M	-329.76	-0.97%	―	18.88%	79.28%
FWRG	58 Neutral	$989.33M	205.71	0.83%	―	17.27%	-76.53%
BLMN	52 Neutral	$589.70M	-9.77	10.80%	9.97%	-13.07%	-1139.12%

Kura Sushi USA Corporate Events

Kura Sushi’s Earnings Call: Growth Amid Challenges

Kura Sushi’s recent earnings call painted a picture of both triumphs and challenges. The company celebrated significant achievements in restaurant expansion and financial management, with notable growth in adjusted EBITDA and improved general and administrative expenses. However, these successes were tempered by flat comparable sales growth and the adverse effects of tariffs, alongside a pessimistic outlook for Q1 fiscal 2026 sales.

Kura Sushi Reports Strong Financial Turnaround in 2025

Kura Sushi USA, Inc. is a technology-enabled Japanese restaurant chain known for its unique revolving sushi service, operating 82 locations across 22 U.S. states and Washington D.C. In its fiscal fourth quarter and full year 2025 financial results, Kura Sushi reported significant improvements, with total sales reaching $79.4 million for the quarter, up from $66.0 million in the same period of 2024. The company also turned around its operating income to $1.5 million from a loss of $5.8 million in the previous year, and net income improved to $2.3 million from a net loss of $5.2 million.