Kura Sushi USA Inc (KRUS) - Net Assets
Based on the latest financial reports, Kura Sushi USA Inc (KRUS) has net assets worth $229.20 Million USD as of November 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($443.51 Million) and total liabilities ($214.31 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check how resilient are Kura Sushi USA Inc's assets to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $229.20 Million |
| % of Total Assets | 51.68% |
| Annual Growth Rate | 41.16% |
| 5-Year Change | 154.36% |
| 10-Year Change | N/A |
| Growth Volatility | 64.35 |
Kura Sushi USA Inc - Net Assets Trend (2017–2025)
This chart illustrates how Kura Sushi USA Inc's net assets have evolved over time, based on quarterly financial data. Also explore Kura Sushi USA Inc (KRUS) total assets for the complete picture of this company's asset base.
Annual Net Assets for Kura Sushi USA Inc (2017–2025)
The table below shows the annual net assets of Kura Sushi USA Inc from 2017 to 2025. For live valuation and market cap data, see market cap of Kura Sushi USA Inc.
| Year | Net Assets | Change |
|---|---|---|
| 2025-08-31 | $231.07 Million | +42.16% |
| 2024-08-31 | $162.54 Million | -1.28% |
| 2023-08-31 | $164.64 Million | +76.48% |
| 2022-08-31 | $93.29 Million | +2.70% |
| 2021-08-31 | $90.84 Million | +98.73% |
| 2020-08-31 | $45.71 Million | -26.48% |
| 2019-08-31 | $62.18 Million | +189.15% |
| 2018-08-31 | $21.50 Million | +46.71% |
| 2017-08-31 | $14.66 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Kura Sushi USA Inc's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 3442500000.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (August 2025)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $12.00K | 0.01% |
| Other Comprehensive Income | $-23.00K | -0.01% |
| Other Components | $265.97 Million | 115.10% |
| Total Equity | $231.07 Million | 100.00% |
Kura Sushi USA Inc Competitors by Market Cap
The table below lists competitors of Kura Sushi USA Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Puyang Huicheng Electronic Material Co Ltd
SHE:300481
|
$623.53 Million |
|
CTO Realty Growth Inc
NYSE:CTO
|
$623.55 Million |
|
SÜSS MicroTec SE
F:SMHN
|
$623.55 Million |
|
Phat Dat Real Estate Development Corp
VN:PDR
|
$623.63 Million |
|
Himalaya Shipping Ltd
OL:HSHP
|
$623.43 Million |
|
HANSEN TECHNOLOGIES LTD.
F:H2T
|
$623.43 Million |
|
Performant Healthcare, Inc
NASDAQ:PHLT
|
$623.41 Million |
|
Third Coast Bancshares, Inc.
NYSE:TCBX
|
$623.36 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Kura Sushi USA Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 162,538,000 to 231,070,000, a change of 68,532,000 (42.2%).
- Net loss of 1,904,000 reduced equity.
- New share issuances of 64,626,000 increased equity.
- Other comprehensive income decreased equity by 23,000.
- Other factors increased equity by 5,833,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-1.90 Million | -0.82% |
| Share Issuances | $64.63 Million | +27.97% |
| Other Comprehensive Income | $-23.00K | -0.01% |
| Other Changes | $5.83 Million | +2.52% |
| Total Change | $- | 42.16% |
Book Value vs Market Value Analysis
This analysis compares Kura Sushi USA Inc's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 2.89x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 30.24x to 2.89x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-08-31 | $1.86 | $56.11 | x |
| 2018-08-31 | $2.72 | $56.11 | x |
| 2019-08-31 | $11.28 | $56.11 | x |
| 2020-08-31 | $5.48 | $56.11 | x |
| 2021-08-31 | $10.65 | $56.11 | x |
| 2022-08-31 | $9.60 | $56.11 | x |
| 2023-08-31 | $15.47 | $56.11 | x |
| 2024-08-31 | $14.51 | $56.11 | x |
| 2025-08-31 | $19.39 | $56.11 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Kura Sushi USA Inc utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -0.82%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -0.67%
- • Asset Turnover: 0.66x
- • Equity Multiplier: 1.86x
- Recent ROE (-0.82%) is above the historical average (-4.47%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | 4.82% | 1.90% | 1.61x | 1.58x | $-758.80K |
| 2018 | 8.10% | 3.37% | 1.61x | 1.49x | $-408.50K |
| 2019 | 2.34% | 2.27% | 0.84x | 1.23x | $-4.76 Million |
| 2020 | -37.97% | -38.43% | 0.38x | 2.59x | $-21.93 Million |
| 2021 | -11.33% | -15.87% | 0.37x | 1.96x | $-19.38 Million |
| 2022 | -0.82% | -0.54% | 0.70x | 2.16x | $-10.09 Million |
| 2023 | 0.91% | 0.80% | 0.62x | 1.85x | $-14.96 Million |
| 2024 | -5.42% | -3.70% | 0.72x | 2.02x | $-25.06 Million |
| 2025 | -0.82% | -0.67% | 0.66x | 1.86x | $-25.01 Million |
Industry Comparison
This section compares Kura Sushi USA Inc's net assets metrics with peer companies in the Restaurants industry.
Industry Context
- Industry: Restaurants
- Average net assets among peers: $221,487,918
- Average return on equity (ROE) among peers: -12.09%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Kura Sushi USA Inc (KRUS) | $229.20 Million | 4.82% | 0.94x | $623.46 Million |
| Arcos Dorados Holdings Inc (ARCO) | $695.30 Million | 7.75% | 2.14x | $1.15 Billion |
| Ark Restaurants Corp (ARKR) | $24.78 Million | -15.02% | 1.70x | $24.27 Million |
| Flanigans Enterprises Inc (BDL) | $36.32 Million | 8.37% | 0.56x | $58.55 Million |
| BurgerFi International, Inc. (BFICQ) | $78.95 Million | -131.01% | 2.51x | $2.74K |
| Biglari Holdings Inc (BH) | $638.72 Million | 15.79% | 0.84x | $604.53 Million |
| Biglari Holdings Inc (BH-A) | $283.58 Million | -8.10% | 0.83x | $326.35 Million |
| BJs Restaurants Inc (BJRI) | $332.45 Million | 9.50% | 0.51x | $714.98 Million |
| Bloomin Brands Inc (BLMN) | $-55.91 Million | 0.00% | 0.00x | $485.45 Million |
| Black Rock Coffee Bar, Inc. Class A Common Stock (BRCB) | $104.71 Million | -15.70% | 2.21x | $211.14 Million |
| Dutch Bros Inc (BROS) | $75.99 Million | 7.53% | 2.42x | $7.24 Billion |
About Kura Sushi USA Inc
Kura Sushi USA, Inc. operates technology-enabled Japanese restaurants in the United States. The company's restaurants provide Japanese cuisine through an engaging revolving sushi service model, which is known as the Kura Experience. The company was formerly known as Kula Sushi USA, Inc. and changed its name to Kura Sushi USA, Inc. in October 2017. The company was founded in 2008 and is headquarte… Read more