{"schema_version":"secwatch.filing_event.v1","accession":"0001564590-21-036445","form_type":"8-K","ticker":"KRUS","cik":"0001772177","company_name":"KURA SUSHI USA, INC.","filed_at":"2021-07-13T23:59:59+00:00","discovered_at":"2026-05-14T18:04:19.564706+00:00","generated_at":"2026-06-30T05:47:55.815884+00:00","sec_items":["2.02","5.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Kura Sushi Q3 revenue $18.5M, net income $0.8M; COO appointment","bullets":["Q3 revenue $18.5M (vs $2.8M YoY); net income $0.8M ($0.09 EPS) vs loss of $1.10; adjusted net loss $4.5M ($0.54).","Restaurant-level operating profit $1.1M; Adjusted EBITDA ($2.6M); one new restaurant opened.","Borrowed $5.0M on revolver; cash $4.7M, debt $17.0M; recognized $6.3M employee retention credit under CARES Act.","Appointed Shahin Allameh as COO effective July 26, 2021; base salary $270,000; prior COO of Luna Grill."],"urls":{"canonical":"https://secwatch.observer/filing/0001564590-21-036445","json":"https://secwatch.observer/filing/0001564590-21-036445.json","markdown":"https://secwatch.observer/filing/0001564590-21-036445.md","text":"https://secwatch.observer/filing/0001564590-21-036445.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1772177/000156459021036445/0001564590-21-036445-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1772177/000156459021036445/krus-8k_20210709.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-30T05:47:55.815884+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":"d497072ab0","claim":"Shahin Allameh was appointed as Chief Operating Officer at KURA SUSHI USA, INC..","evidence_excerpt":"On July 9, 2021, the board of directors (the “Board”) of Kura Sushi USA, Inc. (the “Company”) appointed Shahin Allameh, 49 , as Chief Operating Officer of the Company, effective as of July 26, 2021.","evidence_source":"SEC 8-K Item 5.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1772177/000156459021036445/0001564590-21-036445-index.htm","confidence":0.95,"family_label":"Executive change","details":[{"label":"Action","value":"appointed"},{"label":"Role","value":"Chief Operating Officer"}],"fact_type":"executive_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}