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Kura Sushi USA, Inc. KRUS Total Cost of Revenue

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Segments

By product

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Labor And Related Costs$26.28M+7.4%
Food And Beverage$25.91M+23.8%
Occupancy$6.68M+20.5%

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:CostDepreciationAmortizationAndDepletion.

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
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
Depreciation and amortization expenses109109373328

Item 1. Financial Statements.

FAQ

What is Kura Sushi USA, Inc.'s total cost of revenue?
Kura Sushi USA, Inc. (KRUS) reported total cost of revenue of $4.24M in Q1 2026.
How has Kura Sushi USA, Inc.'s total cost of revenue changed year-over-year?
Kura Sushi USA, Inc.'s total cost of revenue increased by 22.8% year-over-year, from $3.45M to $4.24M.
What is the long-term trend for Kura Sushi USA, Inc.'s total cost of revenue?
Over 4 years (2021 to 2025), Kura Sushi USA, Inc.'s total cost of revenue has grown at a 34.7% compound annual growth rate (CAGR), from $4.13M to $13.6M.
What does total cost of revenue mean?
The aggregate of all direct costs attributable to producing goods and delivering services that generated the company's revenue, including materials, labor, and overhead.

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