---
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"
generated_at: "2026-06-17T06:32:24.438494+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Kura Sushi USA Q2 FY2023 sales $43.9M, comps +17.4%, net loss narrows to $1.0M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-23-011776
- JSON: https://secwatch.observer/filing/0000950170-23-011776.json
- Plain text: https://secwatch.observer/filing/0000950170-23-011776.txt

## Key facts
- Earnings Releases
  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.
  - Period: fiscal second quarter ended February 28, 2023
  - Revenue: $43.9 million
  - Net income: $1.0 million
  - EPS: $(0.10) per diluted share
  - Result: reported results
  source text: ➣ 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_url: https://www.sec.gov/Archives/edgar/data/1772177/000095017023011776/0000950170-23-011776-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.