What does bond premium and accrued interest amortization mean?

This represents the non-cash adjustment to net income for the amortization of bond premiums or the accretion of discounts on debt instruments. It reflects the systematic allocation of interest expense over the life of the debt, ensuring that the effective interest rate is accurately represented in financial reporting. This adjustment is essential for reconciling net income to cash flow from operations.

Kura Sushi USA, Inc. KRUS Bond Premium And Accrued Interest Amortization

Bond Premium And Accrued Interest Amortization at other companies

FuelCell EnergyFCEL

$703K+19.8%

First Financial BanksharesFFIN

-$7.86M+17.3%

Blue Owl CapitalOBDC

$18.17M-10.6%

Goldman Sachs BDCGSBD

$3.21M-36.1%

AltimmuneALT

$870K+26.8%

Corvus PharmaceuticalsCRVS

$17K-94.2%

Other financials

Income statement

See full

Revenue$80.0M+23.3%

Gross profit$75.9M+23.2%

Operating income-$2.2M+51.4%

Net income-$1.7M+54.7%

EPS (diluted)-$0.14+54.8%

Balance sheet

See full

Cash & equivalents$26.6M-68.8%

Total debt$203.2M+25.9%

Total equity$228.8M+1.7%

Total assets$461.0M+12.3%

Cash flow

See full

Operating cash flow$7.6M+77.4%

CapEx$15.4M+33.5%

Free cash flow-$7.9M-7.9%

Valuation

See full

Market cap$666.55M-30.5%

Enterprise value$843.12M-21.8%

P/S2.2×-1.4×

Profitability

See full

Gross margin95%-0.1pp

Operating margin-4.5%-9.3pp

Net margin-3.5%-3.8pp

FCF margin-9.2%-0.9pp

Returns & leverage

See full

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 krus:BondPremiumAndAccruedInterestAmortization.

The official record: Kura Sushi USA, Inc.’s 10-Q, filed April 7, 2026, on SEC EDGAR. View the filing →

Ask your AI about Kura Sushi USA, Inc.'s bond premium and accrued interest amortization.

Connect your AI assistant and compare it to peers, right in your chat.

Connect your AI

Claude

Questions, answered.

What is Kura Sushi USA, Inc.'s bond premium and accrued interest amortization?: Kura Sushi USA, Inc. (KRUS) reported bond premium and accrued interest amortization of $65K in Q4 2025.
What does bond premium and accrued interest amortization mean?: This represents the non-cash adjustment to net income for the amortization of bond premiums or the accretion of discounts on debt instruments. It reflects the systematic allocation of interest expense over the life of the debt, ensuring that the effective interest rate is accurately represented in financial reporting. This adjustment is essential for reconciling net income to cash flow from operations.