KURA SUSHI USA, INC.
For the period ended Feb 28, 2026. Filed Apr 7, 2026.
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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Feb 28, 2026 · Filed Apr 7, 2026
KRUS$27.96-8.4%Stored close · as of Nov 10, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Condensed Statements of Operations and Comprehensive Loss
(amounts in thousands, except for per share data)
| Three Months Ended February 28, | Six Months Ended February 28, | |||
|---|---|---|---|---|
| 2026 | 2025 | 2026 | 2025 | |
| Sales | $80,018 | $64,894 | $153,473 | $129,350 |
| Restaurant operating costs: | ||||
| Food and beverage costs | 24,317 | 18,630 | 46,251 | 37,297 |
| Labor and related costs | 24,578 | 22,593 | 48,476 | 43,828 |
| Occupancy and related expenses | 6,518 | 5,099 | 12,356 | 9,853 |
| Depreciation and amortization expenses | 4,142 | 3,286 | 8,122 | 6,377 |
| Other costs | 11,589 | 8,780 | 23,394 | 18,121 |
| Total restaurant operating costs | 71,144 | 58,388 | 138,599 | 115,476 |
| General and administrative expenses | 10,967 | 10,985 | 20,518 | 19,718 |
| Depreciation and amortization expenses | 135 | 110 | 264 | 219 |
| Total operating expenses | 82,246 | 69,483 | 159,381 | 135,413 |
| Operating loss | (2,228) | (4,589) | (5,908) | (6,063) |
| Other expense (income): | ||||
| Interest expense | 15 | 13 | 33 | 26 |
| Interest income | (582) | (859) | (1,256) | (1,424) |
| Loss before income taxes | (1,661) | (3,743) | (4,685) | (4,665) |
| Income tax expense | 51 | 38 | 87 | 77 |
| Net loss | $(1,712) | $(3,781) | $(4,772) | $(4,742) |
| Net loss per Class A and Class B shares | ||||
| Basic | $(0.14) | $(0.31) | $(0.39) | $(0.40) |
| Diluted | $(0.14) | $(0.31) | $(0.39) | $(0.40) |
| Weighted average Class A and Class B shares outstanding | ||||
| Basic | 12,120 | 12,073 | 12,116 | 11,737 |
| Diluted | 12,120 | 12,073 | 12,116 | 11,737 |
| Other comprehensive loss: | ||||
| Unrealized gain on short-term investments | $6 | $— | $46 | $— |
| Comprehensive loss | $(1,706) | $(3,781) | $(4,726) | $(4,742) |
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