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KURA SUSHI USA, INC.

For the period ended May 31, 2026. Filed Jul 7, 2026.

View on SEC.gov

About this filing

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.

May 31, 2026 · Filed Jul 7, 2026

KRUS$30.52+11.5%Stored close · as of Nov 9, 2026

What changed in Risk Factors?

Read the current filing

The baseline is this issuer’s latest earlier reporting period of the same form that was filed before the current report. A previous 10-Q is a different quarter, not a year-over-year comparison. Amendments are excluded.

Compared 10 previous paragraphs and 12 current paragraphs.

9 unchanged; 0 reworded; 3 added; 1 removed; 0 previous and 0 current paragraphs rearranged.

Tables are not compared: 0 previous and 0 current tables excluded. Dates, whitespace, punctuation and numbering changes are ignored; changes to financial figures remain significant.

A changed paragraph is not evidence that risk increased or decreased. An unchanged paragraph does not establish that risk stayed the same.

The current filing states there were no material changes to risk factors.

This is the filer’s own statement, not a conclusion from the comparison. Read its qualifications and the report it references.

Current filing’s statement

A description of the risk factors associated with our business is contained in the “Risk Factors” section of our Annual Report on Form 10-K for our fiscal year ended August 31, 2025. There have been no material changes to our Risk Factors as therein previously reported.
Added paragraphs (3)

Current report

On April 14, 2026, Robert Kluger, our Chief Development Officer, adopted a Rule 10b5-1 trading arrangement, as such term is defined in Item 408(a) of Regulation S-K, that is intended to satisfy the affirmative defense Rule 10b5-1(c). The trading agreement provides for the potential exercise and sale of shares of the Company’s common stock underlying 16,394 of Mr. Kluger’s outstanding option awards, from August 3, 2026, at the earliest, until January 29, 2027, at the latest.

Current report

On April 21, 2026, Hajime Uba, our Chairman, President, Chief Executive Officer and Interim Chief Financial Officer, adopted a Rule 10b5-1 trading arrangement, as such term is defined in Item 408(a) of Regulation S-K, that is intended to satisfy the affirmative defense Rule 10b5-1(c). The trading agreement providesfor the potential exercise and sale of shares of the Company’s common stock underlying 30,000 of Mr. Uba’s outstanding option awards, from August 3, 2026, at the earliest, until January 29, 2027, at the latest.

Current report

On May 14, 2026, Brent Takao, our Chief Accounting Officer, adopted a Rule 10b5-1 trading arrangement, as such term is defined in Item 408(a) of Regulation S-K, that is intended to satisfy the affirmative defense Rule 10b5-1(c). The trading agreement providesfor the potential exercise and sale of shares of the Company’s common stock underlying 20,578 of Mr. Takao’s outstanding option awards, from August 17, 2026, at the earliest, until February 12, 2027, at the latest.
Removed paragraphs (1)

Previous report

On January 30, 2026, Shahin Allameh, our Chief Operating Officer, adopted a Rule 10b5-1 trading arrangement, as such term is defined in Item 408(a) of Regulation S-K, for the potential exercise and sale of shares of the Company’s common stock underlying 21,658 of Mr. Allameh’s outstanding option awards, from April 30, 2026, at the earliest, until December 31, 2026, at the latest.