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Nov 30, 2023

Kura Sushi Q1 2024 Earnings Report

Kura Sushi's financial performance in Q1 2024 reflected a strong start to the fiscal year, marked by increased total sales and comparable restaurant sales, despite an operating loss.

Key Takeaways

Kura Sushi USA reported a strong start to fiscal year 2024, with a 31% increase in total sales to $51.5 million compared to $39.3 million in the first quarter of 2023. Comparable restaurant sales increased by 3.8%. The company opened four new restaurants during the quarter. Despite the growth, the company reported an operating loss of $2.8 million and a net loss of $2.0 million, or $(0.18) per diluted share.

Total sales increased to $51.5 million, a 31% increase compared to the first quarter of 2023.

Comparable restaurant sales increased by 3.8% compared to the same period last year.

Restaurant-level operating profit was $10.1 million, representing 19.5% of sales.

Four new restaurants were opened during the fiscal first quarter of 2024.

Total Revenue
$51.5M
Previous year: $39.3M
+30.9%
EPS
-$0.18
Previous year: -$0.21
-14.3%
Comparable restaurant sales
3.8%
Previous year: 6.9%
-44.9%
Restaurant-level operating profit
$10.1M
Previous year: $7.2M
+40.3%
Restaurant-level operating margin
19.5%
Previous year: 18.2%
+7.1%
Gross Profit
$5.87M
Previous year: $4.57M
+28.5%
Cash and Equivalents
$64.2M
Previous year: $26.9M
+138.2%
Free Cash Flow
-$6.97M
Previous year: -$7.82M
-10.9%
Total Assets
$309M
Previous year: $204M
+51.3%

Kura Sushi

Kura Sushi

Forward Guidance

For the full fiscal year 2024, the Company reiterates and updates the following annual guidance:

Positive Outlook

  • Total sales between $239 million and $244 million
  • General and administrative expenses as a percentage of sales to be approximately 14.5%
  • 12 to 14 new restaurants
  • Average net capital expenditures per unit of approximately $2.5 million
  • Maintaining excellent operations

Challenges Ahead

  • Rising interest rates
  • Possibility of a recession
  • Instability in financial markets
  • Changes in food and supply costs, including the impact of inflation and tariffs
  • Minimum wage increases and mandated employee benefits that could cause a significant increase in labor costs