Kura Sushi USA (KRUS) Balance Sheet: Assets & Liabilities

Kura Sushi USA (KRUS) Balance Sheet

As of Aug 31, 2025 (end of fiscal 2025), Kura Sushi USA reported total assets of $430.94M and total liabilities of $199.87M. Shareholders' equity was $231.07M, up 42.2% from $162.54M a year earlier. Total debt stood at $170.01M against $62.46M in cash and short-term investments, a net debt position of $107.55M. That puts debt-to-equity at 0.74, compared with 0.87 a year earlier.

Kura Sushi USA Balance Sheet Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Balance sheet showing assets, liabilities, and shareholders' equity for Kura Sushi USA, Inc. (KRUS) - Annual data in millions USD
Breakdown	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019	FY 2018	FY 2017
Period ending	Aug 2025	Aug 2024	Aug 2023	Aug 2022	Aug 2021	Aug 2020	Aug 2019	Aug 2018	Aug 2017
Current Assets
Cash and Cash Equivalents	47.50	50.99	69.70	35.78	40.43	9.26	38.04	5.71	2.88
Short-Term Investments	14.96	0.00	8.54	0.00	0.00	0.00	0.00	0.00	0.00
Cash & Short-Term Investments	62.46	50.99	78.24	35.78	40.43	9.26	38.04	5.71	2.88
Accounts Receivable	6.54	4.74	5.05	2.49	2.35	2.14	1.17	0.53	0.70
Inventory	2.14	2.22	1.75	1.12	0.73	0.37	0.54	0.38	0.27
Other Current Assets	0.93	3.39	4.23	2.85	13.96	3.01	1.74	0.66	0.74
Total Current Assets	75.45	61.34	89.37	42.40	57.47	14.78	41.50	7.28	4.59
Non-Current Assets
Property, Plant & Equipment (Net)	317.61	262.27	210.31	155.58	118.04	101.66	31.92	23.20	17.00
Long-Term Investments	29.54	0.00	0.00	0.00	0.00	0.00	-0.64	-0.09	0.00
Intangible Assets	5.95	0.00	3.49	1.75	0.85	0.70	0.64	0.09	0.00
Other Non-Current Assets	5.95	4.92	4.98	3.38	1.31	1.25	1.87	0.52	0.56
Total Non-Current Assets	355.50	267.19	215.29	158.96	120.20	103.60	34.91	24.79	18.57
Total Assets	430.94	328.52	304.66	201.36	177.67	118.38	76.41	32.07	23.16
Current Liabilities
Accounts Payable	11.53	8.98	7.25	5.56	4.92	4.92	3.68	1.96	1.80
Short-Term Debt	14.08	10.67	9.30	8.50	6.58	6.11	0.99	1.01	0.67
Accrued Liabilities	4.12	12.57	10.42	9.69	7.43	-	-	-	-
Other Current Liabilities	14.95	12.94	2.25	1.53	7.68	2.71	3.07	1.44	1.10
Total Current Liabilities	42.78	34.50	29.14	25.27	20.05	13.93	8.29	4.80	3.90
Non-Current Liabilities
Long-Term Debt	155.93	130.68	110.23	82.31	66.38	58.40	2.42	3.44	2.88
Deferred Tax Liabilities	0.00	0.00	0.00	0.00	0.00	0.00	2.42	1.79	2.02
Other Non-Current Liabilities	1.16	0.81	0.65	0.48	0.40	0.34	3.51	2.32	1.73
Total Non-Current Liabilities	157.09	131.49	110.88	82.79	66.78	58.74	5.94	5.76	4.61
Total Liabilities	199.87	165.98	140.02	108.06	86.83	72.67	14.23	10.56	8.50
Stockholders' Equity
Common Stock	0.01	0.01	0.01	0.01	0.01	0.01	0.01	0.01	0.01
Retained Earnings	-34.89	-32.99	-24.18	-25.69	-24.92	-14.63	2.73	1.28	-0.47
Accumulated Other Comprehensive Income	-0.02	0.00	0.04	-	-	-	0.00	0.00	0.00
Additional Paid-in Capital	265.97	195.52	188.77	118.97	115.76	60.33	59.44	20.23	15.12
Shares Outstanding	12.11	11.25	11.15	9.79	-	-	-	-	-
Total Stockholders' Equity	231.07	162.54	164.64	93.29	90.84	45.71	62.18	21.51	14.66
Total Liabilities & Equity	430.94	328.52	304.66	201.36	177.67	118.38	76.41	32.07	23.16

Source: Company financial statements from annual and quarterly filings. Data as of May 31, 2026. Data sources and methodology

Frequently Asked Questions About Kura Sushi USA Balance Sheet

How much debt does Kura Sushi USA have?

Kura Sushi USA had total debt of $170.01M as of Aug 31, 2025, against $62.46M in cash and short-term investments. Its debt-to-equity ratio was 0.74. Total debt was $141.35M a year earlier.

What are Kura Sushi USA's total assets?

Kura Sushi USA reported total assets of $430.94M as of Aug 31, 2025, up 31.2% from $328.52M a year earlier. Total liabilities were $199.87M.

What is Kura Sushi USA's shareholders' equity?

Kura Sushi USA's shareholders' equity was $231.07M as of Aug 31, 2025, or about $19.08 of book value per share.

What is the debt-to-equity ratio?

The debt-to-equity ratio divides a company's total debt by its shareholders' equity. It shows how much of the business is financed with borrowed money; normal levels vary widely by industry. Full definition