Kura Sushi Asia Co Ltd Net Assets
Kura Sushi Asia Co Ltd net assets. Based on the latest financial reports, Kura Sushi Asia Co Ltd (2754) has net assets worth NT$1.83 Billion TWD (≈ $57.57 Million USD) as of June 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (NT$5.13 Billion ≈ $161.57 Million USD) and total liabilities (NT$3.30 Billion ≈ $104.00 Million USD). 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. Also explore net asset growth rate of Kura Sushi Asia Co Ltd to track the company's year-over-year net asset growth rate.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | NT$1.83 Billion |
| % of Total Assets | 35.63% |
| Annual Growth Rate | 22.86% |
| 5-Year Change | 37.61% |
| 10-Year Change | N/A |
| Growth Volatility | 26.6 |
Net Assets of Kura Sushi Asia Co Ltd (2017–2025)
Net assets of Kura Sushi Asia Co Ltd from 2017 to 2025. This chart illustrates how Kura Sushi Asia Co Ltd's net assets have evolved over time, based on quarterly financial data. See Kura Sushi Asia Co Ltd (2754) net asset quality to measure how much of total assets are equity-financed.
Annual Net Assets for Kura Sushi Asia Co Ltd (2017–2025)
The table below shows the annual net assets of Kura Sushi Asia Co Ltd from 2017 to 2025. For live market cap and overall valuation, see 2754 market cap.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | NT$1.75 Billion ≈ $55.17 Million |
+3.98% |
| 2024-12-31 | NT$1.68 Billion ≈ $53.06 Million |
+2.80% |
| 2023-12-31 | NT$1.64 Billion ≈ $51.61 Million |
+9.51% |
| 2022-12-31 | NT$1.50 Billion ≈ $47.13 Million |
+17.56% |
| 2021-12-31 | NT$1.27 Billion ≈ $40.09 Million |
+0.85% |
| 2020-12-31 | NT$1.26 Billion ≈ $39.75 Million |
+71.43% |
| 2019-12-31 | NT$736.00 Million ≈ $23.19 Million |
+65.61% |
| 2018-12-31 | NT$444.43 Million ≈ $14.00 Million |
+31.78% |
| 2017-12-31 | NT$337.25 Million ≈ $10.63 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Kura Sushi Asia Co Ltd'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 grown by 2662.5% over the analyzed period, indicating profitable operations and earnings retention.
Kura Sushi Asia Co Ltd Net Assets Breakdown (December 2025)
Kura Sushi Asia Co Ltd net assets breakdown by equity component as of December 2025.
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | NT$614.69 Million | 35.10% |
| Other Components | NT$1.14 Billion | 64.90% |
| Total Equity | NT$1.75 Billion | 100.00% |
Kura Sushi Asia Co Ltd Competitors by Market Cap
The table below lists competitors of Kura Sushi Asia Co Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Kewaunee Scientific Corporation
NASDAQ:KEQU
|
$96.82 Million |
|
Meridia Real Estate III Socimi SA
MC:YMRE
|
$96.83 Million |
|
Pearson PLC
LSE:PSON
|
$96.84 Million |
|
Patagonia Gold Corp
V:PGDC
|
$96.85 Million |
|
Amorepacific Group
KO:002795
|
$96.70 Million |
|
Norooholdings
KO:000320
|
$96.68 Million |
|
Wise plc
LSE:WISE
|
$96.64 Million |
|
After You Public Company Limited
BK:AU
|
$96.60 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Kura Sushi Asia Co Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,684,089,000 to 1,751,042,000, a change of 66,953,000 (4.0%).
- Net income of 110,164,000 contributed positively to equity growth.
- Dividend payments of 37,489,000 reduced retained earnings.
- New share issuances of 66,000 increased equity.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | NT$110.16 Million | +6.29% |
| Dividends Paid | NT$37.49 Million | -2.14% |
| Share Issuances | NT$66.00K | +0.0% |
| Other Changes | NT$-5.79 Million | -0.33% |
| Total Change | NT$- | 3.98% |
Book Value vs Market Value Analysis
This analysis compares Kura Sushi Asia Co Ltd'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: 1.75x
- 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 7.36x to 1.75x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2017-12-31 | NT$8.90 | NT$65.50 | x |
| 2018-12-31 | NT$11.73 | NT$65.50 | x |
| 2019-12-31 | NT$19.43 | NT$65.50 | x |
| 2020-12-31 | NT$30.26 | NT$65.50 | x |
| 2021-12-31 | NT$27.21 | NT$65.50 | x |
| 2022-12-31 | NT$31.87 | NT$65.50 | x |
| 2023-12-31 | NT$34.83 | NT$65.50 | x |
| 2024-12-31 | NT$35.94 | NT$65.50 | x |
| 2025-12-31 | NT$37.36 | NT$65.50 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Kura Sushi Asia Co Ltd 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): 6.29%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 1.93%
- • Asset Turnover: 1.13x
- • Equity Multiplier: 2.88x
- Recent ROE (6.29%) is below the historical average (11.06%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2017 | 17.32% | 6.92% | 1.58x | 1.59x | NT$24.68 Million |
| 2018 | 24.12% | 7.46% | 1.93x | 1.68x | NT$62.73 Million |
| 2019 | 12.05% | 4.61% | 1.08x | 2.41x | NT$15.12 Million |
| 2020 | 2.50% | 1.31% | 0.78x | 2.46x | NT$-94.60 Million |
| 2021 | 1.76% | 0.88% | 0.63x | 3.16x | NT$-104.90 Million |
| 2022 | 16.11% | 6.26% | 0.88x | 2.91x | NT$91.47 Million |
| 2023 | 12.95% | 4.22% | 0.96x | 3.18x | NT$48.38 Million |
| 2024 | 6.42% | 2.01% | 1.03x | 3.10x | NT$-60.32 Million |
| 2025 | 6.29% | 1.93% | 1.13x | 2.88x | NT$-64.94 Million |
Industry Comparison
This section compares Kura Sushi Asia Co Ltd's net assets metrics with peer companies in the Restaurants industry.
Industry Context
- Industry: Restaurants
- Average net assets among peers: $2,957,834,222
- Average return on equity (ROE) among peers: -2.14%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Kura Sushi Asia Co Ltd (2754) | NT$1.83 Billion | 17.32% | 1.81x | $96.80 Million |
| An-Shin Food Services Co Ltd (1259) | $2.09 Billion | 4.75% | 1.53x | $65.92 Million |
| Hi-Lai Foods Co Ltd (1268) | $1.73 Billion | 16.15% | 1.61x | $238.79 Million |
| Gourmet Master Co Ltd (2723) | $9.93 Billion | 21.54% | 0.59x | $471.83 Million |
| Yummy Town Cayman Holdings (2726) | $725.78 Million | 17.82% | 1.48x | $8.76 Million |
| Wowprime Corp (2727) | $4.98 Billion | 9.29% | 0.95x | $642.19 Million |
| TTFB Co Ltd (2729) | $2.12 Billion | 17.00% | 1.77x | $201.65 Million |
| Mr. Onion (2740) | $22.69 Million | -153.97% | 3.35x | $13.61 Million |
| Tofu Restaurant Co Ltd (2752) | $1.20 Billion | 32.37% | 0.77x | $150.12 Million |
| Bafang Yunji Intl Co Ltd (2753) | $3.82 Billion | 15.78% | 0.76x | $396.84 Million |
About Kura Sushi Asia Co Ltd
Kura Sushi Asia Co., Ltd. engages in food and beverage related businesses in Taiwan. It operates restaurants that offer sushi, warship, hand scroll, rolls, side dishes, desserts, and drinks. The company was founded in 1977 and is based in Taipei, Taiwan.