{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-23-011776","form_type":"8-K","ticker":"KRUS","cik":"0001772177","company_name":"KURA SUSHI USA, INC.","filed_at":"2023-04-04T23:59:59+00:00","discovered_at":"2026-05-14T18:03:40.489818+00:00","generated_at":"2026-06-17T06:32:24.438494+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Kura Sushi USA Q2 FY2023 sales $43.9M, comps +17.4%, net loss narrows to $1.0M","bullets":["Total sales $43.9M (+40.3% YoY); comparable restaurant sales increased 17.4%.","Net loss $1.0M ($0.10/diluted share) compared to $1.9M loss in prior year quarter.","Restaurant-level operating profit $8.9M, or 20.3% of sales; Adjusted EBITDA $2.3M.","Operating loss narrowed to $1.0M from $1.9M in Q2 2022.","Three new restaurants opened during the fiscal second quarter of 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-23-011776","json":"https://secwatch.observer/filing/0000950170-23-011776.json","markdown":"https://secwatch.observer/filing/0000950170-23-011776.md","text":"https://secwatch.observer/filing/0000950170-23-011776.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1772177/000095017023011776/0000950170-23-011776-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1772177/000095017023011776/krus-20230404.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T06:32:24.438494+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"0b7963a7d46d8cec32607298ed63a61906e8c584","claim":"KURA SUSHI USA, INC. reported fiscal second quarter ended February 28, 2023 results: revenue $43.9 million, net income $1.0 million, EPS $(0.10) per diluted share.","evidence_excerpt":"➣ Total sales were $43.9 million, compared to $31.3 million in the second quarter of 2022; ➣ Comparable restaurant sales increased 17.4% for the second quarter of 2023 as compared to the second quarter of 2022; ➣ Operating loss was $1.0 million, compared to operating loss of $1.9 million in the second quarter of 2022; ➣ Net loss was $1.0 million, or $(0.10) per diluted share, compared to net loss of $1.9 million, or $(0.19) per diluted share, in the second quarter of 2022","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1772177/000095017023011776/0000950170-23-011776-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal second quarter ended February 28, 2023"},{"label":"Revenue","value":"$43.9 million"},{"label":"Net income","value":"$1.0 million"},{"label":"EPS","value":"$(0.10) per diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}