{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-145572","form_type":"8-K","ticker":"KRUS","cik":"0001772177","company_name":"KURA SUSHI USA, INC.","filed_at":"2026-04-07T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.884733+00:00","generated_at":"2026-05-15T07:04:32.201090+00:00","sec_items":["2.02","5.02","7.01","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Kura Sushi Q2 sales $80M (+23% YoY); CFO Jeff Uttz resigning, CEO Uba interim CFO","bullets":["Total sales $80.0M vs $64.9M prior year; comp restaurant sales up 8.6%.","Net loss narrowed to $1.7M ($0.14/share) from $3.8M ($0.31) prior year.","Adjusted EBITDA $5.5M; restaurant-level operating profit $14.6M (18.2% of sales).","CFO Jeff Uttz resigns effective April 28, 2026 to accept another restaurant industry role.","CEO Hajime Uba serves as Interim CFO with no additional compensation; search underway."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-145572","json":"https://secwatch.observer/filing/0001193125-26-145572.json","markdown":"https://secwatch.observer/filing/0001193125-26-145572.md","text":"https://secwatch.observer/filing/0001193125-26-145572.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1772177/000119312526145572/0001193125-26-145572-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1772177/000119312526145572/krus-20260402.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T07:04:32.201090+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":"4aeaac339ab9723d5ae0992017a0039cf813b43b","claim":"KURA SUSHI USA, INC. reported fiscal second quarter ended February 28, 2026 results: revenue $80.0 million, net income Net loss was $1.7 million, or $(0.14) per diluted share, EPS $(0.14) per diluted share.","evidence_excerpt":"Kura Sushi USA Announces Fiscal Second Quarter 2026 Financial Results Irvine, CA. April 7, 2026 – Kura Sushi USA, Inc. (“Kura Sushi” or the “Company”) (NASDAQ: KRUS), a technology-enabled Japanese restaurant concept, today announced financial results for the fiscal second quarter ended February 28, 2026. Fiscal Second Quarter 2026 Highlights ➢ Total sales were $80.0 million, compared to $64.9 million in the second quarter of 2025; ➢ Comparable restaurant sales increased 8.6% for the second quarter of 2026 as compared to the second quarter of 2025; ➢ Operating loss was $2.2 million, compared to an operating loss of $4.6 million in the second quarter of 2025; ➢ Net loss was $1.7 million, or $(0.14) per diluted share, compared to net loss of $3.8 million, or $(0.31) per diluted share, in the second quarter of 2025","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1772177/000119312526145572/0001193125-26-145572-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"fiscal second quarter ended February 28, 2026"},{"label":"Revenue","value":"$80.0 million"},{"label":"Net income","value":"Net loss was $1.7 million, or $(0.14) per diluted share"},{"label":"EPS","value":"$(0.14) 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"}