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Kura Sushi USA, Inc.. (KRUS) Fundamental Analysis & AI Grade 2026

KRUS Nasdaq Retail-Eating Places DE CIK: 0001772177
Updated This Month • Analysis: Aug 4, 2026 • SEC Data: 2026-05-31
Combined AI Grade
B
79% Confidence
STRONG AGREEMENT
B
70% Conf
B
88% Conf

📊 KRUS Key Takeaways

Revenue: $239.4M
Net Margin: -1.8%
Free Cash Flow: $-24.8M
Current Ratio: 1.26x
Debt/Equity: 0.00x
EPS: $-0.36
AI Grade: B with 70% confidence
Kura Sushi USA, Inc.. (KRUS) receives a B fundamental grade with 79% confidence from our AI analysis based on SEC 10-K filings. With revenue of $239.4M, net profit margin of -1.8%, and return on equity (ROE) of -1.9%, Kura Sushi USA, Inc.. demonstrates mixed fundamentals in the Consumer sector. Below is our complete KRUS stock analysis for 2026.

Is Kura Sushi USA, Inc.. (KRUS) a Good Investment?

Claude

Kura Sushi demonstrates strong revenue growth of 18.9% YoY and maintains a fortress balance sheet with zero debt, but remains unprofitable with negative operating margins of -2.5% and concerning negative free cash flow of -$24.8M. The company is in aggressive expansion mode, with high capex ($43.3M) exceeding operating cash flow, requiring clear evidence of unit-level profitability to justify the investment trajectory.

ChatGPT

Revenue growth of 18.9% and positive operating cash flow indicate healthy demand and some underlying cash generation, while the debt-free capital structure and adequate liquidity provide financial resilience. However, negative operating and net margins, substantial capital spending, and a -10.4% free-cash-flow margin show that growth has not yet translated into sustainable profitability or self-funded expansion.

Kura Sushi USA, Inc.. Key Strengths (KRUS)

Claude
  • + Strong revenue growth of 18.9% YoY signaling market demand and successful expansion
  • + Debt-free balance sheet (Debt/Equity 0.00x) providing financial flexibility and downside protection
  • + Positive operating cash flow of $18.4M demonstrating the core business generates cash despite accounting losses
ChatGPT
  • + Strong 18.9% year-over-year revenue growth
  • + Positive operating cash flow of $18.43 million
  • + Debt-free balance sheet with $230.85 million of stockholders' equity

KRUS Stock Risks: Kura Sushi USA, Inc.. Investment Risks

Claude
  • ! Persistent unprofitability: negative operating margin of -2.5% and net margin of -1.8% must reverse
  • ! Unsustainable negative free cash flow of -$24.8M as capex ($43.3M) far exceeds operating cash generation
  • ! Expansion-driven cash burn with unproven unit economics on new locations threatens long-term viability
ChatGPT
  • ! Operating loss of $5.95 million and negative 2.5% operating margin
  • ! Capital expenditures materially exceed operating cash flow, producing negative $24.84 million free cash flow
  • ! Continued expansion could pressure the modest $24.37 million cash balance if unit economics do not improve

Key Metrics to Watch

Claude
  • * Operating margin trajectory and path to breakeven profitability
  • * Free cash flow sustainability and capex-to-revenue ratio management
  • * Same-store sales growth and new unit payback periods to validate expansion ROI
ChatGPT
  • * Operating margin and progress toward sustained profitability
  • * Free cash flow and capital expenditure relative to operating cash flow

Kura Sushi USA, Inc.. (KRUS) Financial Metrics & Key Ratios

Revenue
$239.4M
Net Income
$-4.3M
EPS (Diluted)
$-0.36
Free Cash Flow
$-24.8M
Total Assets
$471.6M
Cash Position
$24.4M

💡 AI Analyst Insight

Kura Sushi USA, Inc.. presents a mixed fundamental picture. Review the detailed metrics above to form your own investment thesis.

KRUS Profit Margin, ROE & Profitability Analysis

Gross Margin N/A
Operating Margin -2.5%
Net Margin -1.8%
ROE -1.9%
ROA -0.9%
FCF Margin -10.4%

KRUS vs Consumer Sector: How Kura Sushi USA, Inc.. Compares

How Kura Sushi USA, Inc.. compares to Consumer sector averages

Net Margin
KRUS -1.8%
vs
Sector Avg 8.0%
KRUS Sector
ROE
KRUS -1.9%
vs
Sector Avg 18.0%
KRUS Sector
Current Ratio
KRUS 1.3x
vs
Sector Avg 1.5x
KRUS Sector
Debt/Equity
KRUS 0.0x
vs
Sector Avg 0.8x
KRUS Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Kura Sushi USA, Inc.. Stock Overvalued? KRUS Valuation Analysis 2026

Based on fundamental analysis, Kura Sushi USA, Inc.. has mixed fundamental signals relative to the Consumer sector in 2026.

Return on Equity
-1.9%
Sector avg: 18%
Net Profit Margin
-1.8%
Sector avg: 8%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.00x
Sector avg: 0.8x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Kura Sushi USA, Inc.. Balance Sheet: KRUS Debt, Cash & Liquidity

Current Ratio
1.26x
Quick Ratio
1.20x
Debt/Equity
0.00x
Debt/Assets
51.0%
Interest Coverage
-118.94x
Long-term Debt
N/A

KRUS Revenue & Earnings Growth: 5-Year Financial Trend

KRUS 5-year financial data: Year 2021: Revenue $64.9M, Net Income $1.5M, EPS $0.26. Year 2022: Revenue $141.1M, Net Income $1.5M, EPS $-2.08. Year 2023: Revenue $187.4M, Net Income -$10.3M, EPS $-1.21. Year 2024: Revenue $237.9M, Net Income -$764.0K, EPS $-0.08. Year 2025: Revenue $282.8M, Net Income $1.5M, EPS $0.14.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Kura Sushi USA, Inc..'s revenue has grown significantly by 336% over the 5-year period, indicating strong business expansion. The most recent EPS of $0.14 reflects profitable operations.

KRUS Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
-10.4%
Free cash flow / Revenue

KRUS Quarterly Earnings & Performance

Quarterly financial performance data for Kura Sushi USA, Inc.. including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q3 2026 $74.0M $423.0K $0.03
Q2 2026 $64.9M -$961.0K $-0.14
Q1 2026 $64.5M -$961.0K $-0.08
Q3 2025 $63.1M -$558.0K $-0.05
Q2 2025 $57.3M -$961.0K $-0.09
Q1 2025 $51.5M -$961.0K $-0.08
Q3 2024 $49.2M -$558.0K $-0.05
Q2 2024 $43.9M -$998.0K $-0.09

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Kura Sushi USA, Inc.. Dividends, Buybacks & Capital Allocation

Operating Cash Flow
$18.4M
Cash generated from operations
Capital Expenditures
$43.3M
Investment in assets
Dividends
None
No dividend program

KRUS SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Kura Sushi USA, Inc.. (CIK: 0001772177)

📋 Recent SEC Filings

Date Form Document Action
Jul 7, 2026 10-Q krus-20260531.htm View →
Jul 7, 2026 8-K krus-20260707.htm View →
Apr 7, 2026 10-Q krus-20260228.htm View →
Apr 7, 2026 8-K krus-20260402.htm View →
Feb 4, 2026 4 xslF345X05/ownership.xml View →

Frequently Asked Questions about KRUS

What is the AI rating for KRUS?

Kura Sushi USA, Inc.. (KRUS) has a Combined AI Grade of B from Claude (B) and ChatGPT (B) with 79% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are KRUS's key strengths?

Claude: Strong revenue growth of 18.9% YoY signaling market demand and successful expansion. Debt-free balance sheet (Debt/Equity 0.00x) providing financial flexibility and downside protection. ChatGPT: Strong 18.9% year-over-year revenue growth. Positive operating cash flow of $18.43 million.

What are the risks of investing in KRUS?

Claude: Persistent unprofitability: negative operating margin of -2.5% and net margin of -1.8% must reverse. Unsustainable negative free cash flow of -$24.8M as capex ($43.3M) far exceeds operating cash generation. ChatGPT: Operating loss of $5.95 million and negative 2.5% operating margin. Capital expenditures materially exceed operating cash flow, producing negative $24.84 million free cash flow.

What is KRUS's revenue and growth?

Kura Sushi USA, Inc.. reported revenue of $239.4M.

Does KRUS pay dividends?

Kura Sushi USA, Inc.. does not currently pay dividends.

Where can I find KRUS SEC filings?

Official SEC filings for Kura Sushi USA, Inc.. (CIK: 0001772177) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is KRUS's EPS?

Kura Sushi USA, Inc.. has a diluted EPS of $-0.36.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.

What is KRUS's fundamental grade?

Based on our AI fundamental analysis in August 2026, Kura Sushi USA, Inc.. has a B grade with 79% confidence. Review the strengths and risks sections above for full context. This is not investment advice.

Is KRUS stock overvalued or undervalued?

Valuation metrics for KRUS: ROE of -1.9% (sector avg: 18%), net margin of -1.8% (sector avg: 8%). Compare these metrics with sector averages to assess valuation.

What is KRUS's AI grade for 2026?

Our dual AI analysis gives Kura Sushi USA, Inc.. a combined B grade for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is KRUS's free cash flow?

Kura Sushi USA, Inc..'s operating cash flow is $18.4M, with capital expenditures of $43.3M. FCF margin is -10.4%.

How does KRUS compare to other Consumer stocks?

Vs Consumer sector averages: Net margin -1.8% (avg: 8%), ROE -1.9% (avg: 18%), current ratio 1.26 (avg: 1.5).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: Aug 4, 2026 | Data as of: 2026-05-31 | Powered by Claude AI