KUCPF (Kura Sushi) Current Ratio: 1.26 (As of Apr. 2026) — Near Median

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KUCPF Kura Sushi Inc KUCPF
79 GF Score
Price $10.72
GF Value $13.70
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What is Kura Sushi Current Ratio?

Kura Sushi KUCPF 79 Current Ratio is 1.26 as of Apr. 2026, which is 4% above its 10-year median of 1.21. GuruFocus rates KUCPF with a GF Score™ of 79/100 and a GF Value™ of $13.70. Among 362 Restaurants companies, Kura Sushi ranks better than 63.26% on this metric.

The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. Kura Sushi's current ratio for the quarter that ended in Apr. 2026 was 1.26.

Kura Sushi has a current ratio of 1.26. It generally indicates good short-term financial strength.

The historical rank and industry rank for Kura Sushi's Current Ratio or its related term are showing as below:

KUCPF' s Current Ratio Range Over the Past 10 Years
Min: 0.83   Med: 1.21   Max: 1.67
Current: 1.26

During the past 13 years, Kura Sushi's highest Current Ratio was 1.67. The lowest was 0.83. And the median was 1.21.

KUCPF's Current Ratio is ranked better than
63.26% of 362 companies
in the Restaurants industry
Industry Median: 0.995 vs KUCPF: 1.26

Kura Sushi  (OTCPK:KUCPF) Current Ratio Explanation

The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.

Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.

The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.

If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.


Kura Sushi Current Ratio Related Terms


Kura Sushi Current Ratio Historical Data

* Premium members only.

The historical data trend for Kura Sushi's Current Ratio can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Kura Sushi Current Ratio Chart

Kura Sushi Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Current Ratio
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1.27 1.02 1.18 1.11 1.26

Kura Sushi Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Current Ratio Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 1.35 1.25 1.26 1.25 1.26

KUCPF vs MCD, SBUX, YUM: Current Ratio Comparison

For the Restaurants subindustry, Kura Sushi's Current Ratio, along with its competitors' market caps and Current Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Kura Sushi Current Ratio vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Kura Sushi's Current Ratio distribution charts can be found below:

* The bar in red indicates where Kura Sushi's Current Ratio falls into.


KUCPF
79GF Score
Kura Sushi Inc KUCPF
Current Ratio is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kura Sushi Current Ratio Calculation

The current ratio is mainly used to give an idea of the company's ability to pay back its short-term liabilities with its short-term assets.

Kura Sushi's Current Ratio for the fiscal year that ended in Oct. 2025 is calculated as

Current Ratio (A: Oct. 2025 )=Total Current Assets (A: Oct. 2025 )/Total Current Liabilities (A: Oct. 2025 )
=251.066/199.32
=1.26

Kura Sushi's Current Ratio for the quarter that ended in Apr. 2026 is calculated as

Current Ratio (Q: Apr. 2026 )=Total Current Assets (Q: Apr. 2026 )/Total Current Liabilities (Q: Apr. 2026 )
=233.985/185.096
=1.26

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Current Ratio →
What does a Current Ratio of 1.26 mean?
Kura Sushi (KUCPF) has a Current Ratio of 1.26 as of Apr. 2026. This is near median its historical median of 1.21. Over the past decade, Kura Sushi's Current Ratio has ranged from 0.83 to 1.67. According to the industry distribution chart, Kura Sushi ranks #133 out of 362 companies in the Restaurants industry, placing it in the top 36.7%.
Is Kura Sushi's Current Ratio too high?
Kura Sushi's current Current Ratio of 1.26 is near median its 10-year median of 1.21. Over the past 10 years, this metric has ranged from a low of 0.83 to a high of 1.67. The Restaurants industry median Current Ratio is 1.00. Kura Sushi's value of 1.26 is 26.6% above this industry median. Based on the distribution chart, Kura Sushi ranks #133 out of 362 companies in the Restaurants industry, which is above the industry midpoint. Overall, Kura Sushi has a GF Score™ of 79/100, reflecting its overall financial health beyond just this single metric.
How does Kura Sushi's Current Ratio compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kura Sushi ranks #133 out of 362 companies for Current Ratio. This puts Kura Sushi in the upper half of its industry. The industry median Current Ratio is 1.00. Kura Sushi's value of 1.26 is 26.6% above this benchmark. Historically, Kura Sushi's own Current Ratio has ranged from 0.83 to 1.67 over the past decade. While the company's 10-year median is 1.21 vs. the industry median of 1.00, Kura Sushi has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Restaurants company?
The median Current Ratio among Restaurants companies is 1.00, based on 362 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Kura Sushi's current Current Ratio of 1.26 is 26.6% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Restaurants industry, the median Current Ratio is 1.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kura Sushi's current Current Ratio is 1.26, which is near median its own 10-year median of 1.21. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kura Sushi stock overvalued right now?
Kura Sushi (KUCPF) has a current Current Ratio of 1.26. The stock's GF Value™ is $13.70, compared to a current price of $10.72 — trading 21.8% below its estimated fair value. The current Current Ratio is 1.26, which is near median its 10-year median of 1.21 and 26.6% above the Restaurants industry median of 1.00. Kura Sushi's overall GF Score™ is 79/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For Kura Sushi (KUCPF), the current Current Ratio is 1.26 as of Apr. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Kura Sushi (KUCPF) Overvalued in 2026?

Based on GuruFocus' analysis, Kura Sushi stock appears to be undervalued. The current stock price of $10.72 is trading 21.8% below its estimated GF Value™ of $13.70.

Key valuation signals for KUCPF:

  • Current Ratio: 1.26 (near median its 10-year median of 1.21)
  • GF Value™: $13.70 vs. price of $10.72 (21.8% below fair value)
  • GF Score™: 79/100
  • Industry Position: 26.6% above the Restaurants median (#133 of 362)

No single metric tells the full story. See the KUCPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Kura Sushi Business Description

Other Exchanges 2695:Japan
Address 1-2-1 Fukasaka, Naka-ku, Sakai-shi, Osaka, JPN, 599-8253
Kura Sushi Inc operates a chain of close to 400 sushi restaurants in Japan. Kura's restaurants pledge to serve natural, organic, additive-free food that is devoid of chemical seasonings and artificial sweeteners, colorings, and preservatives. They operate as revolving sushi restaurants using the conveyor belt method to serve customers, which keeps staff requirements low. The method entails customers choosing and grabbing their sushi preferences as the options rotate in front of them on a conveyor belt.
79GF Score

Get the complete analysis for KUCPF

Current Ratio is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$10.72
Price
$13.70
GF Value