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Kura Sushi, Inc.

PosiFunda Ratios Only on PositoAI

PositoAI's own ratios from Kura Sushi, Inc.'s yearly results (2022–2025), compared with Consumer Cyclical companies in Japan. Tap ? on any ratio for what it means.

What stands out

  • Cash Locked Ratio: Money owed to suppliers is larger than money owed by customers plus stock: ¥4 per ¥100 of sales comes from others' credit, against ¥4 from others' credit three years earlier. Less money tied up than 93% of Consumer Cyclical companies in Japan.
  • Steadiness Ratio: Sales and profit both grew in each of the last 3 years. Steadier than 92% of Consumer Cyclical companies in Japan.
  • Debt Due Cover Ratio: Debt due within a year is covered 12.7 times by its yearly operating cash. Higher than 90% of Consumer Cyclical companies in Japan.

Where ¥100 of sales goes

¥98Operating costs¥0.2Interest¥1.5Net profit¥0.6Paid as dividends

Latest year (Oct 2025). Taxes and other income are not shown, so the parts need not add up to 100.

Cash quality

Profit Cash Ratio

—

Loss-making or profit too small

Over the last 3 years profit was a loss or under 2% of sales, so cash per 100 of profit is not meaningful.

Self-Funding Ratio

1.4×

Over the last 3 years its own operating cash covered its investment spending (capex) 1.4 times.

Lower than 57% of Consumer Cyclical companies in Japan.

Cash Locked Ratio

−¥4

Money owed to suppliers is larger than money owed by customers plus stock: ¥4 per ¥100 of sales comes from others' credit, against ¥4 from others' credit three years earlier.

Less money tied up than 93% of Consumer Cyclical companies in Japan.

Growth quality

Steadiness Ratio

3/3 · 3/3

Sales and profit both grew in each of the last 3 years.

Steadier than 92% of Consumer Cyclical companies in Japan.

Growth Efficiency Ratio

¥5

Sales grew 34% in 3 years; of every extra ¥100 of sales, ¥5 became extra profit.

Lower than 60% of Consumer Cyclical companies in Japan.

Asset Productivity Ratio

+34% / +42%

In 3 years sales changed by +34% while total assets changed by +42%. Assets grew faster than sales.

Balance-sheet strength

Debt Due Cover Ratio

12.7×

Debt due within a year is covered 12.7 times by its yearly operating cash.

Higher than 90% of Consumer Cyclical companies in Japan.

Cash Cushion Ratio

−11%

Debt, after subtracting cash, equals 11% of its market value (net debt).

Lower than 60% of Consumer Cyclical companies in Japan.

Tangible Assets Ratio

99%

Of every ¥100 the company owns, ¥99 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.

More tangible than 53% of Consumer Cyclical companies in Japan.

Tangible Net Worth Ratio

97%

Of every ¥100 of net worth, ¥97 is tangible; the rest is goodwill and other intangibles, often from buying other companies.

More tangible than 51% of Consumer Cyclical companies in Japan.

Shareholders

Shareholder Slice Ratio

0%

Share count was unchanged over the last 3 years. Dividends paid equalled 41% of profit over the same period.

Standard fundamentals

P/E, P/B, ROE, debt, growth and more (14)

Kura Sushi, Inc. owes ¥0.46 for every ¥1 it owns. Net profit rose 12% in the year to Oct 2025, and grew 69% a year on average over 3 years.

Compared with Consumer Cyclical companies in Japan · latest annual results Oct 2025.

P/E ratio

62.1

Investors pay ¥62.1 for every ¥1 of Kura Sushi, Inc.'s yearly profit, higher than 93% of Consumer Cyclical companies in Japan.

P/B ratio

1.97

The share price is 1.97 times Kura Sushi, Inc.'s book value per share, higher than 71% of Consumer Cyclical companies in Japan.

Market cap

¥134.9 B

The total market value of all of Kura Sushi, Inc.'s shares at today's price (share price × number of shares), larger than 80% of Consumer Cyclical companies in Japan. PosiCap size class: Mini Cap.

Net worth (book value)

¥68.3 B

What Kura Sushi, Inc. would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 Jul 2026).

Book value per share

¥859.80

Net worth divided by the number of shares. The share price of ¥1,697 is 2.0 times this, which is the P/B above.

Return on equity (ROE)

2.6%

Kura Sushi, Inc. earned 2.6% on its shareholders' money over the last year, lower than 78% of Consumer Cyclical companies in Japan.

Owes vs Owns

0.46×

Kura Sushi, Inc. owes ¥0.46 for every ¥1 it owns (low), lower than 51% of Consumer Cyclical companies in Japan.

Dividend yield

0.88%

Kura Sushi, Inc. pays 0.88% of its share price as dividends a year, lower than 89% of dividend-paying Consumer Cyclical companies in Japan.

Revenue growth

+4%

Revenue rose 4% in the year to Oct 2025, and grew 10% a year on average over 3 years.

Profit growth

+12%

Net profit rose 12% in the year to Oct 2025, and grew 69% a year on average over 3 years.

Profit margin

1.5%

Kura Sushi, Inc. keeps ¥1 of every ¥100 of revenue as net profit.

Cash quality

4.1×

Cash from Kura Sushi, Inc.'s business was 4.1× its reported profit in the year to Oct 2025 — its profit turned into cash.

Interest cover

14.7×

Kura Sushi, Inc.'s operating profit covered its interest costs 14.7 times in the year to Oct 2025.

Cash vs debt

Net debt

Kura Sushi, Inc. had ¥14.6 B more debt than cash (net debt) at Oct 2025.

Questions

What is Kura Sushi, Inc.'s P/E ratio?

Investors pay ¥62.1 for every ¥1 of Kura Sushi, Inc.'s yearly profit, higher than 93% of Consumer Cyclical companies in Japan.

How is P/B calculated on PositoAI?

P/B is market cap divided by net worth from the latest balance sheet. For Kura Sushi, Inc.: ¥134.9 B ÷ ¥68.3 B (31 Jul 2026) = 2.0.

What is Kura Sushi, Inc.'s return on equity?

Kura Sushi, Inc. earned 2.6% on its shareholders' money over the last year, lower than 78% of Consumer Cyclical companies in Japan.

How much does Kura Sushi, Inc. owe compared with what it owns?

Kura Sushi, Inc. owes ¥0.46 for every ¥1 it owns (low), lower than 51% of Consumer Cyclical companies in Japan.

Does Kura Sushi, Inc. pay a dividend?

Yes. Kura Sushi, Inc. pays 0.88% of its share price as dividends a year, lower than 89% of dividend-paying Consumer Cyclical companies in Japan.

Is Kura Sushi, Inc.'s revenue growing?

Revenue rose 4% in the year to Oct 2025, and grew 10% a year on average over 3 years.

Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.

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