KURA SUSHI USA, INC.
For the period ended Aug 31, 2026. Filed Nov 5, 2026.
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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.
FY2026 · Filed Nov 5, 2026
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, | |||
|---|---|---|---|
| 2026 | 2025 | 2024 | |
| Cash flows from operating activities | |||
| Net loss | $(4,645) | $(1,904) | $(8,804) |
| Adjustments to reconcile net loss to net cash provided by operating activities | |||
| Depreciation and amortization | 17,713 | 14,046 | 11,787 |
| Stock-based compensation, net of amounts capitalized | 4,820 | 4,735 | 4,314 |
| Loss on disposal of long-lived assets | 275 | 109 | 22 |
| Impairment of long-lived assets | 952 | — | 1,553 |
| Bond premium amortization | 150 | 345 | — |
| Changes in operating assets and liabilities: | |||
| Accounts and other receivables | 2,540 | (2,088) | (1,798) |
| Inventories | (487) | 78 | (472) |
| Due from affiliate | 87 | 40 | (62) |
| Prepaid expenses and other current assets | 1,088 | (627) | 1,087 |
| Deposits and other assets | 246 | (1,243) | 336 |
| Accounts payable | 490 | 2,847 | 623 |
| Accrued expenses and other current liabilities | 194 | (718) | 1,198 |
| Salaries and wages payable | 1,107 | 2,000 | 715 |
| Operating lease liabilities and assets | 7,150 | 6,694 | 4,797 |
| Due to affiliate | (20) | 109 | 2 |
| Sales tax payable | 207 | 288 | 314 |
| Net cash provided by operating activities | 31,867 | 24,711 | 15,612 |
| Cash flows from investing activities | |||
| Payments for property and equipment | (56,956) | (46,150) | (44,251) |
| Payments for initial direct costs | (515) | (513) | (432) |
| Payments for purchases of liquor licenses | (1,108) | (2,188) | (275) |
| Purchases of investments | (35,302) | (74,674) | (3,501) |
| Maturities and redemptions of investments | 42,400 | 29,800 | 11,999 |
| Net cash used in investing activities | (51,481) | (93,725) | (36,460) |
| Cash flows from financing activities | |||
| Repayment of principal on finance leases | (97) | (51) | (75) |
| Taxes paid on vested restricted stock awards | (361) | (346) | (280) |
| Proceeds from stock option exercises | 958 | 1,569 | 2,492 |
| Proceeds from follow-on public offering, net of discounts and commissions | — | 64,626 | — |
| Payments of costs related to the follow-on offering | — | (272) | — |
| Net cash provided by financing activities | 500 | 65,526 | 2,137 |
| Decrease in cash and cash equivalents | (19,114) | (3,488) | (18,711) |
| Cash and cash equivalents, beginning of year | 47,498 | 50,986 | 69,697 |
| Cash and cash equivalents, end of year | $28,384 | $47,498 | $50,986 |
| Supplemental disclosures of cash flow information | |||
| Cash paid for income taxes, net of refunds | $212 | $257 | $265 |
| Noncash investing and operating activities | |||
| Acquisition of finance leases | $98 | $172 | $34 |
| Remeasurement of operating lease right-of-use assets and operating lease liabilities, net | $62 | $— | $— |
| Amounts unpaid for purchases of property and equipment | $3,765 | $3,156 | $2,758 |
| Stock-based compensation capitalized to property and equipment | $126 | $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.