| Balance Sheets | 2026-05-31 | 2026-02-28 | 2025-11-30 | 2025-08-31 |
|---|---|---|---|---|
| Cash and cash equivalents | 24,372 | 26,605 | 35,365 | 47,498 |
| Short-term investments | 19,943 | 21,436 | 15,336 | 14,964 |
| Accounts and other receivables | 7,063 | 6,568 | 6,333 | 6,410 |
| Inventories | 2,560 | 2,559 | 2,453 | 2,141 |
| Due from affiliate | 16 | 25 | 73 | 126 |
| Prepaid expenses and other current assets | 4,936 | 5,566 | 5,203 | 4,308 |
| Total current assets | 58,890 | 62,759 | 64,763 | 75,447 |
| Property and equipment - gross | 268,854 | 254,206 | 238,576 | 223,817 |
| Less accumulated depreciation and amortization | 65,089 | 60,850 | 56,655 | 52,627 |
| Property and equipment net | 203,765 | 193,356 | 181,921 | 171,190 |
| Operating lease right-of-use assets | 179,039 | 175,157 | 161,811 | 146,416 |
| Long-term investments | 21,771 | 21,663 | 27,846 | 29,542 |
| Deposits and other assets | 8,113 | 8,045 | 7,170 | 8,347 |
| Total assets | 471,578 | 460,980 | 443,511 | 430,942 |
| Accounts payable | 12,107 | 10,829 | 9,574 | 11,533 |
| Accrued expenses and other current liabilities | 4,880 | 4,835 | 4,853 | 4,116 |
| Salaries and wages payable | 11,256 | 9,029 | 8,215 | 10,310 |
| Operating lease liabilities current | 15,687 | 15,458 | 14,778 | 14,083 |
| Due to affiliate | 462 | 854 | 819 | 525 |
| Sales tax payable | 2,490 | 1,970 | 2,087 | 2,213 |
| Total current liabilities | 46,882 | 42,975 | 40,326 | 42,780 |
| Operating lease liabilities non-current | 192,262 | 187,712 | 172,634 | 155,932 |
| Other liabilities | 1,588 | 1,482 | 1,350 | 1,160 |
| Total liabilities | 240,732 | 232,169 | 214,310 | 199,872 |
| Common stock-Common Class A | 11 | 11 | 11 | 11 |
| Common stock-Common Class B | 1 | 1 | 1 | 1 |
| Additional paid-in capital | 270,112 | 268,440 | 267,124 | 265,973 |
| Accumulated deficit | -39,241 | -39,664 | -37,952 | -34,892 |
| Accumulated other comprehensive loss | -37 | 23 | 17 | -23 |
| Total stockholders' equity | 230,846 | 228,811 | 229,201 | 231,070 |
| Total liabilities and stockholders' equity | 471,578 | 460,980 | 443,511 | 430,942 |
KURA SUSHI USA, INC. (KRUS)
KURA SUSHI USA, INC. (KRUS)