KURA SUSHI USA, INC.
For the period ended Aug 31, 2025. Filed Nov 6, 2025.
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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.
FY2025 · Filed Nov 6, 2025
KRUS$30.52+11.5%Stored close · as of Nov 9, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Statements of Cash Flows
(amounts in thousands)
| Fiscal Years Ended August 31, | |||
|---|---|---|---|
| 2025 | 2024 | 2023 | |
| Cash flows from operating activities | |||
| Net income (loss) | $(1,904) | $(8,804) | $1,502 |
| Adjustments to reconcile net income (loss) to net cash provided by operating activities | |||
| Depreciation and amortization | 14,046 | 11,787 | 7,832 |
| Stock-based compensation, net of amounts capitalized | 4,735 | 4,314 | 3,550 |
| Gain on short-term investments | — | — | 43 |
| Loss on disposal of property and equipment | 109 | 22 | 53 |
| Impairment of long-lived assets | — | 1,553 | — |
| Bond premium amortization | 345 | — | — |
| Changes in operating assets and liabilities: | |||
| Accounts and other receivables | (2,088) | (1,798) | (353) |
| Inventories | 78 | (472) | (627) |
| Due from affiliate | 40 | (62) | 52 |
| Prepaid expenses and other current assets | (627) | 1,087 | (1,151) |
| Deposits and other assets | (1,243) | 336 | 146 |
| Accounts payable | 2,847 | 623 | 1,678 |
| Accrued expenses and other current liabilities | (718) | 1,198 | (336) |
| Salary and wages payable | 2,000 | 715 | 1,640 |
| Operating lease liabilities | 6,694 | 4,797 | 3,635 |
| Due to affiliate | 109 | 2 | 65 |
| Sales tax payable | 288 | 314 | 335 |
| Net cash provided by operating activities | 24,711 | 15,612 | 18,064 |
| Cash flows from investing activities | |||
| Payments for property and equipment | (46,150) | (44,251) | (39,068) |
| Payments for initial direct costs | (513) | (432) | (550) |
| Payments for purchases of liquor licenses | (2,188) | (275) | (1,743) |
| Purchases of investments | (74,674) | (3,501) | (9,292) |
| Maturities and redemption of investments | 29,800 | 11,999 | 750 |
| Net cash used in investing activities | (93,725) | (36,460) | (49,903) |
| Cash flows from financing activities | |||
| Repayment of principal on finance leases | (51) | (75) | (498) |
| Taxes paid on vested restricted stock awards | (346) | (280) | — |
| Proceeds from stock option exercises | 1,569 | 2,492 | 1,957 |
| Proceeds from follow-on public offering, net of discounts and commissions | 64,626 | — | 64,895 |
| Payments of costs related to the follow-on offering | (272) | — | (600) |
| Net cash provided by financing activities | 65,526 | 2,137 | 65,754 |
| Increase (decrease) in cash and cash equivalents | (3,488) | (18,711) | 33,915 |
| Cash and cash equivalents, beginning of year | 50,986 | 69,697 | 35,782 |
| Cash and cash equivalents, end of year | $47,498 | $50,986 | $69,697 |
| Supplemental disclosures of cash flow information | |||
| Cash paid for income taxes (net of refunds) | $257 | $265 | $108 |
| Noncash investing activities | |||
| Acquisition of finance leases | $172 | $34 | $61 |
| Amounts unpaid for purchases of property and equipment | $3,156 | $2,758 | $1,621 |
| Stock-based compensation capitalized to property and equipment– net | $146 | $218 | $— |
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.