Kura Sushi USA, Inc. — Earnings Quality Grade F
KRUS · Consumer Cyclical
Major red flags
Screening Summary
Management Signals
Financial Trends
Revenue & Net Income ($B)
Margins (%)
18-Point Screening
Revenue Quality
Insufficient data
Insufficient data
Revenue 18.9%, CFFO 58.3%. Cash follows revenue
Expense Quality
Inventory -3.5% vs COGS 19.7%. Normal
CapEx growth 8.6% vs revenue 18.9%. Normal
SG&A/Gross Profit = 112.9%, exceeds 70%
Gross margin 11.8%, change -0.6pp. Stable
Cash Flow Quality
CFFO/NI = -12.98. Below 1.0
FCF is negative ($-0.0B)
Accruals ratio = -6.2%. Low accruals
Cash $0.1B covers only 37% of debt $0.2B
Balance Sheet Health
No goodwill. Clean balance sheet
Debt/EBITDA = 13.7x (>4x). Interest coverage = -68.0x (<2x). Financial stress
Other assets grew 58.1% vs revenue 18.9%
No write-off data
Acquisition Risk
FCF after acquisitions negative for 3 years
Small-cap context: A single acquisition on a small balance sheet can trip serial-acquirer logic.
No goodwill
Manipulation Score
Insufficient data
Portfolio monitoring
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Altman Z-Score
Generated from public financial data using forensic accounting frameworks. Not investment advice. Data: Yahoo Finance · 2026-04-25