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May 31, 2024

Kura Sushi Q3 2024 Earnings Report

Kura Sushi's financial performance was marked by increased total sales but a shift to operating and net losses compared to the previous year.

Key Takeaways

Kura Sushi USA reported a rise in total sales to $63.1 million for the fiscal third quarter of 2024, up from $49.2 million in the same period last year. However, the company experienced an operating loss of $1.2 million and a net loss of $0.6 million, contrasting with the operating income of $1.3 million and net income of $1.7 million in the third quarter of 2023. Comparable restaurant sales saw a modest increase of 0.6%.

Total sales increased to $63.1 million from $49.2 million year-over-year.

Comparable restaurant sales increased by 0.6% compared to the same quarter last year.

The company reported an operating loss of $1.2 million, a decrease from the $1.3 million operating income in the third quarter of 2023.

Four new restaurants were opened during the quarter.

Total Revenue
$63.1M
Previous year: $49.2M
+28.1%
EPS
-$0.0499
Previous year: $0.16
-131.2%
Comparable restaurant sales
0.6%
Previous year: 10.3%
-94.2%
Restaurant-level operating profit
$12.6M
Restaurant-level operating margin
20%
Previous year: 23.5%
-14.9%
Gross Profit
$7.69M
Previous year: $8.41M
-8.6%
Cash and Equivalents
$59.4M
Previous year: $70.5M
-15.7%
Free Cash Flow
-$2.4M
Previous year: -$7.53M
-68.2%
Total Assets
$325M
Previous year: $286M
+13.4%

Kura Sushi

Kura Sushi

Forward Guidance

Kura Sushi updates and reiterates the following annual guidance for the full fiscal year of 2024.

Positive Outlook

  • Total sales are expected to be between $235 million and $237 million.
  • The company plans to open 14 new restaurants.
  • Average net capital expenditures per unit for new restaurants are projected to be approximately $2.4 million.
  • General and administrative expenses as a percentage of sales are expected to be between 14.0% and 14.5%, excluding litigation accruals.
  • Position themselves to be able to continue to deliver strong financial results and uninterrupted progress on our core strategic goals of at least 20% annual unit growth, G&A leverage, and operational excellence regardless of the broader economic environment.

Challenges Ahead

  • The current headwinds are macro-driven and transitory.
  • Difficulty in predicting the duration of macroeconomic shifts.
  • Third quarter results were unexpected.
  • Operating loss was $1.2 million compared to operating income of $1.3 million in the third quarter of 2023.
  • Net loss was $0.6 million, or $(0.05) per diluted share, compared to net income of $1.7 million, or $0.16 per diluted share, in the third quarter of 2023.