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Kura Sushi USA, Inc. KRUS Occupancy — Cost of Goods Sold

Other product segments

Labor And Related Costs
$26.28M+7.4%
Food And Beverage
$25.91M+23.8%

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Other financials

Income statement

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Revenue$85.9M+16.2%
Gross profit$81.7M+15.8%
Operating income-$39.0K+75.9%
Net income$423.0K-25.1%
EPS (diluted)$0.03-40.0%

Balance sheet

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Cash & equivalents$24.4M-48.3%
Total debt$207.9M+25.2%
Total equity$230.8M+1.7%
Total assets$471.6M+12.4%

Cash flow

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Operating cash flow$10.3M+53.9%
CapEx$14.0M+3.1%
Free cash flow-$3.7M+46.5%

Valuation

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Market cap$593.28M-37.1%
Enterprise value$776.85M+24.5%
P/S1.9×-1.6×

Profitability

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Gross margin95%-0.1pp
Operating margin-4.5%-9.3pp
Net margin-3.5%-3.8pp
FCF margin-9.2%-0.9pp

Returns & leverage

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Return on equity-4.8%-5.3pp
Debt / equity0.9×+0.2×
Current ratio1.5×-1.2×

Where this comes from

Reported directly by Kura Sushi USA, Inc. in its filing.

Tagged under the XBRL concept us-gaap:CostOfGoodsAndServicesSold.

The source filing: Kura Sushi USA, Inc.’s 10-Q, filed July 7, 2026.

Filed
Jul 7, 2026, 4:29 PM EDT
Fiscal quarter
Q3 FY2026
Calendar quarter
Q2 2026
Accession
0001193125-26-297529
Line itemThree Months Ended May 31, 2026Three Months Ended May 31, 2025Nine Months Ended May 31, 2026Nine Months Ended May 31, 2025
Restaurant operating costs:
Food and beverage costs25,91120,92872,16258,225
Labor and related costs26,28024,47874,75668,306
Occupancy and related expenses6,6765,53819,03215,391
Depreciation and amortization expenses4,2363,45012,3589,827
Other costs12,55610,88335,95029,004
Total restaurant operating costs75,65965,277214,258180,753
General and administrative expenses10,1938,74130,71128,459

Item 1. Financial Statements.

FAQ

What is Kura Sushi USA, Inc.'s occupancy — cost of goods sold?
Kura Sushi USA, Inc. (KRUS) reported occupancy — cost of goods sold of $6.68M in Q1 2026.
How has Kura Sushi USA, Inc.'s occupancy — cost of goods sold changed year-over-year?
Kura Sushi USA, Inc.'s occupancy — cost of goods sold increased by 20.5% year-over-year, from $5.54M to $6.68M.
What is the long-term trend for Kura Sushi USA, Inc.'s occupancy — cost of goods sold?
Over 4 years (2021 to 2025), Kura Sushi USA, Inc.'s occupancy — cost of goods sold has grown at a 31.2% compound annual growth rate (CAGR), from $7.09M to $21M.
What does occupancy — cost of goods sold mean?
This metric represents the direct costs associated with the occupancy segment, including expenses related to facility maintenance, utilities, and lease-related service costs required to support restaurant operations. It captures the variable and fixed expenditures necessary to maintain the physical environment where food and services are delivered to customers. Monitoring this figure helps assess the efficiency of facility-related spending relative to the revenue generated by the restaurant footprint.

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