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KURA SUSHI USA, INC. (KRUS) filed an 8-K current report with the SEC on April 7, 2026 reporting Item 2.02 (Results of Operations and Financial Condition), Item 5.02 (Departure/Election of Directors or Officers), Item 7.01 (Regulation FD Disclosure), Item EX-99.1 (Exhibit EX-99.1). Fiscal Q2 ended February 28, 2026; earnings and financial results released April 7, 2026.
KURA SUSHI USA, INC. 8-K event analysis
AI summary of each reported item and its exhibits
Item 2.02 · Results of Operations and Financial Condition
- Fiscal Q2 ended February 28, 2026; earnings and financial results released April 7, 2026
- Management conference call scheduled for 5:00 p.m. EDT on April 7, 2026
- Exhibit 99.1 contains the substantive financial results and management commentary
Item 5.02 · Departure/Election of Directors or Officers
- CFO and Treasurer Jeffrey J. Uttz resigns effective April 28, 2026, to accept another restaurant-industry position
- Company reported no disagreement involving strategy, operations, financial reporting, or policies
- CEO Hajime Uba becomes Interim CFO and principal financial officer during permanent search
- No additional compensation or employment-agreement changes for Uba
Item 7.01 · Regulation FD Disclosure
- CFO and Treasurer Mr. Uttz resigned, creating a senior finance leadership transition
- Exhibit 99.2 contains the company’s April 7, 2026 press release with further transition details
Item EX-99.1 · Exhibit EX-99.1
- Q2 FY2026 sales reached $80.0M, up from $64.9M, with comparable sales up 8.6% on traffic and price/mix
- Operating loss narrowed to $2.2M from $4.6M, while adjusted EBITDA increased to $5.5M from $2.7M
- Restaurant-level margin improved to 18.2% from 17.3%, supported by labor costs falling to 30.7% of sales from 34.8%
- Food costs rose to 30.4% from 28.7% because of tariffs, creating a margin risk despite menu-price increases
- FY2026 guidance maintained at $333M–$335M sales, 16 new restaurants, and 18.0%–18.5% restaurant-level margins
Generated from the filing text and exhibits; verify against the original. What 8-K item codes mean
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