KURA SUSHI USA, INC.

Annual Trend FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Net income (loss) $1.7m $1.5m ($17.4m) ($10.3m) ($764k) $1.5m ($8.8m) ($1.9m)
Depreciation and amortization $1.7m $2.2m $3.2m $4.5m $5.6m $7.8m $11.8m $14.0m
Bond premium amortization $345k
Impairment of long-lived assets $0 $0 $1.6m
Loss on disposal of property and equipment $234k ($10.7m) $47k $111k $12k $53k $22k $109k
Operating lease liabilities ($714k) ($411k) ($61k) ($113k) $206k $6.7m
Stock-based compensation, net of amounts capitalized $105k $590k $860k $1.4m $2.4m $3.5m $4.3m $4.7m
Gain on short-term investments $43k
Accounts and other receivables ($427k) $629k ($264k) ($131k) ($353k) ($1.8m) ($2.1m)
Inventories ($115k) ($155k) $122k ($366k) ($387k) ($627k) ($472k) $78k
Due from affiliate $3k ($222k) $214k ($317k) $173k $52k ($62k) $40k
Prepaid expenses and other current assets $66k ($1.1m) ($1.3m) ($10.9m) $11.5m ($1.2m) $1.1m ($627k)
Deposits and other assets $53k ($816k) ($548k) ($61k) ($326k) $146k $336k ($1.2m)
Accounts payable $250k $1.6m ($614k) $908k ($172k) $1.7m $623k $2.8m
Accrued expenses and other current liabilities $311k $1.1m ($1.0m) $2.3m $912k ($336k) $1.2m ($718k)
Salary and wages payable $124k $531k $438k $2.8m $1.3m $1.6m $715k $2.0m
Due to affiliate $28k ($38k) ($35k) $82k $14k $65k $2k $109k
Sales tax payable $60k $152k ($358k) $680k $371k $335k $314k $288k
Deferred rent and tenant allowances $597k $1.1m
Payments for property and equipment ($7.1m) ($10.7m) ($14.4m) ($14.1m) ($26.8m) ($39.1m) ($44.3m) ($46.1m)
Payments for initial direct costs ($319k) ($436k) ($510k) ($550k) ($432k) ($513k)
Payments for purchases of liquor licenses ($15k) ($529k) ($58k) ($156k) ($896k) ($1.7m) ($275k) ($2.2m)
Proceeds from the initial public offering, net of discounts and commissions $43.4m
Payments of costs related to the initial public offering ($4.8m)
Repayment of principal on finance leases ($824k) ($1.0m) ($1.0m) ($1.0m) ($975k) ($498k) ($75k) ($51k)
Proceeds from stock option exercises $30k $515k $959k $2.0m $2.5m $1.6m
Proceeds from follow-on public offering, net of discounts and commissions $54.1m $64.9m $64.6m
Payments of costs related to the follow-on offering ($606k) ($600k) ($272k)
Acquisition of finance leases $1.7m $101k $27k $34k $61k $34k $172k
Amounts unpaid for purchases of property and equipment $57k $142k $2.2m $1.1m $1.9m $1.6m $2.8m $3.2m
Stock-based compensation capitalized to property and equipment- net $502k ($10.7m) ($14.4m) ($14.1m) ($26.8m) ($39.1m) $218k $146k
Net cash provided by operating activities $5.2m $6.0m ($13.0m) ($7.1m) $23.7m $18.1m $15.6m $24.7m
Purchases of investments ($9.3m) ($3.5m) ($74.7m)
Maturities and redemption of investments $750k $12.0m $29.8m
Net cash used in investing activities ($6.6m) ($11.3m) ($14.8m) ($14.7m) ($28.2m) ($49.9m) ($36.5m) ($93.7m)
Proceeds from borrowings of debt $3.9m
Repayment of debt ($3.9m)
Net cash provided by financing activities $4.2m $37.6m ($1.0m) $53.0m ($170k) $65.8m $2.1m $65.5m
Increase (decrease) in cash and cash equivalents $2.8m $32.3m ($28.8m) $31.2m ($4.6m) $33.9m ($18.7m) ($3.5m)
Cash and cash equivalents, beginning of year $5.7m $38.0m $9.3m $40.4m $35.8m $69.7m $51.0m $47.5m
Taxes paid on vested restricted stock awards $4k $56k $132k $148k ($154k) $108k ($280k) ($346k)
Cash paid for income taxes (net of refunds) $4k $56k $132k $148k $206k $108k $265k $257k