Kura Sushi USA Files Q1 2025 10-Q

Ticker: KRUS · Form: 10-Q · Filed: Jan 7, 2025 · CIK: 1772177

Sentiment: neutral

Topics: 10-Q, earnings, restaurant

TL;DR

**Kura Sushi USA Q1 2025 10-Q filed. Financials look steady.**

AI Summary

Kura Sushi USA, Inc. filed its 10-Q for the period ending November 30, 2024. The filing details financial performance and operational updates for the first quarter of fiscal year 2025. Key financial data and disclosures related to their restaurant operations are presented.

Why It Matters

This filing provides investors and analysts with the latest financial snapshot of Kura Sushi USA, Inc., crucial for understanding the company's performance and future outlook in the competitive restaurant industry.

Risk Assessment

Risk Level: medium — As a publicly traded company in the restaurant sector, Kura Sushi USA faces inherent risks related to consumer spending, competition, and operational costs.

Key Numbers

Key Players & Entities

FAQ

What is the reporting period for this 10-Q filing?

The reporting period for this 10-Q filing is for the period ending November 30, 2024.

When was this 10-Q filed with the SEC?

This 10-Q was filed on January 7, 2025.

What is the company's fiscal year end?

The company's fiscal year ends on August 31.

What is the company's primary business activity?

The company's Standard Industrial Classification is RETAIL-EATING PLACES [5812].

Where is Kura Sushi USA, Inc. headquartered?

Kura Sushi USA, Inc. is located at 17461 Derian Ave., Suite 200, Irvine, CA 92614.

Filing Stats: 4,419 words · 18 min read · ~15 pages · Grade level 15.2 · Accepted 2025-01-07 16:19:44

Key Financial Figures

Filing Documents

Financial Statements (Unaudited)

Financial Statements (Unaudited) 1 Condensed Balance Sheets 1 Condensed Statements of Operations and Comprehensive Income (Loss) 2 Condensed Statements of Stockholders' Equity 3 Condensed Statements of Cash Flows 4 Notes to Condensed Financial Statements 5 Item 2.

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 12 Item 3.

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 20 Item 4.

Controls and Procedures

Controls and Procedures 20 PART II. OTHER INFORMATION 21 Item 1.

Legal Proceedings

Legal Proceedings 21 Item 1A.

Risk Factors

Risk Factors 21 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 21 Item 3. Defaults Upon Senior Securities 21 Item 4. Mine Safety Disclosures 21 Item 5. Other Information 21 Item 6. Exhibits 22

—FINANCIAL INFORMATION

PART I—FINANCIAL INFORMATION

Financial Statements

Item 1. Financial Statements. Kura Sushi USA, Inc. Condensed Balance Sheets (amounts in thousands, except par value) (Unaudited) November 30, 2024 August 31, 2024 Assets Current assets: Cash and cash equivalents $ 107,677 $ 50,986 Accounts and other receivables 4,866 4,573 Inventories 2,107 2,219 Due from affiliate 36 166 Prepaid expenses and other current assets 3,572 3,391 Total current assets 118,258 61,335 Non-current assets: Property and equipment – net 146,282 138,589 Operating lease right-of-use assets 133,638 123,682 Deposits and other assets 5,591 4,916 Total assets $ 403,769 $ 328,522 Liabilities and stockholders' equity Current liabilities: Accounts payable $ 8,960 $ 8,977 Accrued expenses and other current liabilities 3,196 4,261 Salaries and wages payable 7,728 8,310 Operating lease liabilities – current 11,732 10,674 Due to affiliate 670 373 Sales tax payable 1,842 1,904 Total current liabilities 34,128 34,499 Non-current liabilities: Operating lease liabilities – non-current 141,129 130,677 Other liabilities 935 808 Total liabilities 176,192 165,984 Commitments and contingencies (Note 8) Stockholders' equity: Preferred stock, $ 0.001 par value; 1,000 shares authorized, no shares issued or outstanding — — Class A common stock, $ 0.001 par value; 50,000 shares authorized, 11,064 and 10,253 shares issued and outstanding as of November 30, 2024 and August 31, 2024, respectively 11 10 Class B common stock, $ 0.001 par value; 10,000 shares authorized, 1,000 shares issued and outstanding as of November 30, 2024 and August 31, 2024 1 1 Additional paid-in capital 261,514 195,515 Accumulated deficit ( 33,949 ) ( 32,988 ) Total stockholders' equity 227,577 162,538 Total liabilities and stockholders' equity $ 403,769 $ 328,522 The accompanying notes ar

View Full Filing

View this 10-Q filing on SEC EDGAR

View on Read The Filing