NASDAQ$KRUS

Kura Sushi USA Inc · Q1 2024 earnings

Q1 2024 earnings · · Investor relations

Briefing

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.

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.

Headline financials

Total Revenue

$51.5M

Previous: $39.3M+30.9%
EPS (adj)

-$0.18

Previous: -$0.21+14.3%
Capital Expenditures

-$9.4M

Previous: -$8.34M-12.6%
Free Cash Flow

-$11.4M

Previous: -$10.4M-9.7%
Net Income

-$2.05M

Previous: -$2.09M+2.0%
Operating Income

-$2.84M

Previous: -$2.16M-31.8%
Gross Profit

$5.87M

Previous: $4.57M+28.5%
Cash & Equivalents

$64.2M

Previous: $26.9M+138.2%
Total Assets

$309M

Previous: $204M+51.3%
Stock-Based Comp

$1.01M

Previous: $650K+54.8%

Revenue & EPS history

Kura Sushi · Revenue · Quarterly

$51.5M

Q1 2024+30.9%vs Q1 2023
Beat estimate in 8 of 15 quarters(53%)
ActualEstimate

Forward guidance

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

Tailwinds

  • 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

Headwinds

  • 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

Historical earnings impact

How earnings announcements have historically affected this stock's price.

Avg. return before/after earnings

Based on 18 quarterly earnings reports · overlaid with Q1 2024

Historical avgQ1 2024

+2.1%

Avg return

Earnings day

+4.7%

Avg return

5 days after

+10.2%

Avg return

30 days after

52%

16 / 31 earnings

Positive

+43.4%

Q3 2022

Best reaction

-22.4%

Q1 2022

Worst reaction

Earnings price reactions
QuarterReport dateReaction (Day 0)+5 days+30 days
Q3 2026
Q2 2026-17.8%-18.5%
Q1 2026+16.8%+29.5%+42.5%
Q4 2025-11.3%-13.0%-1.4%
Q3 2025+1.7%+12.5%+6.4%
Q2 2025+31.6%+25.2%+47.7%
Q1 2025-12.5%-15.0%-30.0%
Q4 2024-4.9%-7.7%+6.8%
Q3 2024-20.8%-11.6%-6.4%
Q2 2024+5.7%+11.1%+1.7%
Q1 2024+19.1%+30.5%+32.7%
Q4 2023-10.6%-16.3%-3.8%
Q3 2023+14.3%+19.5%+5.7%
Q2 2023-14.9%-16.5%-0.8%
Q1 2023-20.6%+2.0%+23.1%
Q4 2022+3.0%+1.1%-2.1%
Q3 2022+43.4%+45.6%+68.4%
Q2 2022-5.6%-6.2%-23.9%
Q1 2022-22.4%-18.3%-36.7%
Q4 2021+36.2%+45.3%+29.5%
Q3 2021+24.4%+32.9%+18.8%
Q2 2021+3.6%+3.0%+10.1%
Q1 2021+10.7%+19.5%+34.0%
Q4 2018+5.9%+10.5%+16.5%
Q4 2020-8.3%-5.6%+7.1%
Q3 2020+4.8%+1.4%+0.5%
Q2 2019-0.7%-12.2%+11.2%
Q2 2020-0.7%-12.2%+11.2%
Q1 2019-3.9%-2.7%-9.2%
Q1 2020-8.0%-12.9%-17.9%
Q3 2019+3.2%+12.1%+31.6%
Q4 2019+3.2%+12.1%+31.6%
Q3 2018

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