Kura Sushi USA (KRUS) Cash Flow: Operating & Free Cash Flow

Kura Sushi USA Cash Flow Statement Analysis

Values in millions USD

Income Statement Balance Sheet Cash Flow Ratios

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Cash flow statement showing operating, investing, and financing activities 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
Operating Activities
Net Income	-1.90	-8.80	1.50	-0.76	-10.30	-17.36	1.46	1.74	0.71
Depreciation & Amortization	14.05	11.79	7.83	5.61	7.19	5.49	2.17	1.68	1.37
Deferred Income Tax	0.00	0.00	0.04	0.00	0.00	1.12	-0.06	-0.06	0.17
Stock Based Compensation	4.74	4.31	3.55	2.41	0.00	0.00	0.59	0.11	0.00
Change in Working Capital	7.38	6.74	5.08	13.23	-5.64	-3.21	1.84	1.55	0.68
Change in Accounts Receivable	-2.09	-1.80	-0.25	-0.13	-0.58	0.84	-0.65	0.17	-0.49
Change in Inventory	0.08	-0.47	-0.63	-0.39	-0.37	0.12	-0.16	-0.12	-0.04
Change in Accounts Payable	2.85	0.62	1.68	0.21	0.91	-0.61	1.65	0.25	0.52
Change in Other Working Capital	7.26	7.19	4.72	3.19	-5.60	-3.56	1.00	1.24	0.68
Other Operating Activities	0.45	1.58	0.01	3.19	1.52	0.96	0.00	0.23	0.01
Net Cash from Operating Activities	24.71	15.61	18.06	23.69	-7.23	-13.00	5.99	5.24	2.94
Investing Activities
Capital Expenditures	-46.15	-44.25	-39.07	-27.66	-14.08	-14.40	-10.73	-7.09	-6.03
Acquisitions	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.50	0.01
Purchases of Investments	-74.67	-3.50	-9.29	0.00	0.00	0.00	0.00	0.00	-0.01
Sales/Maturities of Investments	29.80	12.00	0.75	-0.90	0.00	0.00	0.00	0.01	0.01
Other Investing Activities	-0.51	-0.43	-0.55	-0.51	-0.44	-0.32	0.00	0.00	0.00
Net Cash from Investing Activities	-93.73	-36.46	-49.90	-28.17	-14.67	-14.78	-11.26	-6.59	-6.04
Financing Activities
Debt Repayment	-0.05	-0.08	-0.50	-0.98	-0.95	-1.03	-1.03	-0.82	-0.41
Common Stock Issued	66.20	2.49	66.85	0.96	54.02	0.03	38.63	0.00	0.00
Common Stock Repurchased	-0.35	-0.28	0.00	-0.15	0.00	0.00	0.00	0.00	0.00
Other Financing Activities	-0.27	-0.28	-0.60	-0.15	0.00	0.00	0.00	5.00	5.00
Net Cash from Financing Activities	65.53	2.14	65.75	-0.17	53.07	-1.00	37.60	4.18	4.60
Summary
Effect of Forex Changes on Cash	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	1.39
Net Change in Cash	-3.49	-18.71	33.92	-4.65	31.17	-28.79	32.33	2.83	2.88
Cash at Beginning of Period	50.99	69.70	35.78	40.43	9.26	38.04	5.71	2.88	0.00
Cash at End of Period	47.50	50.99	69.70	35.78	40.43	9.26	38.04	5.71	2.88
Free Cash Flow	-21.44	-28.64	-21.00	-3.97	-21.30	-27.40	-4.73	-1.85	-3.09
Supplemental Disclosures
Interest Paid	-	-	-	-	0.08	-	-	-	-
Income Taxes Paid	0.26	0.27	0.11	0.21	0.15	-	-	-	-

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 Cash Flow

What is Kura Sushi USA's free cash flow?

Kura Sushi USA had negative free cash flow of $21.44M in fiscal 2025 (fiscal year ended Aug 31, 2025), operating cash flow of $24.71M minus $46.15M of capital expenditures.

How much does Kura Sushi USA spend on capital expenditures?

Kura Sushi USA spent $46.15M on capital expenditures in fiscal 2025, compared with $44.25M a year earlier. That equals 186.8% of operating cash flow.

Does Kura Sushi USA pay dividends or buy back shares?

Yes. In fiscal 2025 Kura Sushi USA returned $346.00K in share buybacks to shareholders, according to its cash flow statement.

What is free cash flow?

Free cash flow is operating cash flow minus capital expenditures. It is the cash a company has left for dividends, buybacks, debt repayment or acquisitions after funding its operations and investment. Full definition