KRUS (Kura Sushi USA) Days Payable: 13.83 (As of May. 2026) — 14% Below Median

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KRUS Kura Sushi USA Inc KRUS
72 GF Score
Price $52.43
GF Value $91.83
Valuation Possible Value Trap
! 3 Warning Signs
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What is Kura Sushi USA Days Payable?

Kura Sushi USA KRUS +6.16% 72 Days Payable is 13.83 as of May. 2026, which is 14% below its 10-year median of 16.04. GuruFocus rates KRUS with a GF Score™ of 72/100 and a GF Value™ of $91.83 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 353 Restaurants companies, Kura Sushi USA ranks worse than 91.78% on this metric.

Kura Sushi USA's average Accounts Payable for the three months ended in May. 2026 was $11.5 Mil. Kura Sushi USA's Cost of Goods Sold for the three months ended in May. 2026 was $75.7 Mil. Hence, Kura Sushi USA's Days Payable for the three months ended in May. 2026 was 13.83.

The historical rank and industry rank for Kura Sushi USA's Days Payable or its related term are showing as below:

KRUS' s Days Payable Range Over the Past 10 Years
Min: 13.77   Med: 16.04   Max: 31.77
Current: 13.77

During the past 9 years, Kura Sushi USA's highest Days Payable was 31.77. The lowest was 13.77. And the median was 16.04.

KRUS's Days Payable is ranked worse than
91.78% of 353 companies
in the Restaurants industry
Industry Median: 34.43 vs KRUS: 13.77

Kura Sushi USA's Days Payable increased from May. 2025 (11.53) to May. 2026 (13.83). It may suggest that Kura Sushi USA delayed paying its suppliers.


Kura Sushi USA Days Payable Historical Data

* Premium members only.

The historical data trend for Kura Sushi USA's Days Payable 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 USA Days Payable Chart

Kura Sushi USA Annual Data
Trend Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Days Payable
Get a 7-Day Free Trial Premium Member Only 30.55 16.04 14.73 14.21 15.01

Kura Sushi USA Quarterly Data
Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25 May25 Aug25 Nov25 Feb26 May26
Days Payable 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 11.53 13.86 14.28 13.08 13.83

KRUS vs LOCO, DIN, CNNE: Days Payable Comparison

For the Restaurants subindustry, Kura Sushi USA's Days Payable, along with its competitors' market caps and Days Payable 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 USA Days Payable vs Restaurants Industry

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

* The bar in red indicates where Kura Sushi USA's Days Payable falls into.


KRUS
72GF Score
Kura Sushi USA Inc KRUS
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Kura Sushi USA Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Kura Sushi USA's Days Payable for the fiscal year that ended in Aug. 2025 is calculated as

Days Payable (A: Aug. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Aug. 2024 ) + Accounts Payable (A: Aug. 2025 )) / count ) / Cost of Goods Sold (A: Aug. 2025 )*Days in Period
=( (8.977 + 11.533) / 2 ) / 249.329*365
=10.255 / 249.329*365
=15.01

Kura Sushi USA's Days Payable for the quarter that ended in May. 2026 is calculated as:

Days Payable (Q: May. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Feb. 2026 ) + Accounts Payable (Q: May. 2026 )) / count ) / Cost of Goods Sold (Q: May. 2026 )*Days in Period
=( (10.829 + 12.107) / 2 ) / 75.659*365 / 4
=11.468 / 75.659*365 / 4
=13.83

* 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 Days Payable →
What does a Days Payable of 13.83 mean?
Kura Sushi USA (KRUS) has a Days Payable of 13.83 as of May. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Kura Sushi USA and its competitors. This is 14% below median its historical median of 16.04. Over the past decade, Kura Sushi USA's Days Payable has ranged from 13.77 to 31.77. According to the industry distribution chart, Kura Sushi USA ranks #324 out of 353 companies in the Restaurants industry, placing it in the top 91.8%.
Is Kura Sushi USA's Days Payable too high?
Kura Sushi USA's current Days Payable of 13.83 is 14% below median its 10-year median of 16.04. Over the past 10 years, this metric has ranged from a low of 13.77 to a high of 31.77. The Restaurants industry median Days Payable is 34.43. Kura Sushi USA's value of 13.83 is 59.8% below this industry median. Based on the distribution chart, Kura Sushi USA ranks #324 out of 353 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Kura Sushi USA has a GF Score™ of 72/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Kura Sushi USA's Days Payable compare to LOCO and DIN?
According to the Restaurants industry distribution chart, Kura Sushi USA ranks #324 out of 353 companies for Days Payable. This places Kura Sushi USA in the lower half of its industry. The industry median Days Payable is 34.43. Kura Sushi USA's value of 13.83 is 59.8% below this benchmark. Historically, Kura Sushi USA's own Days Payable has ranged from 13.77 to 31.77 over the past decade. While the company's 10-year median is 16.04 vs. the industry median of 34.43, Kura Sushi USA has consistently been below 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 Days Payable for a Restaurants company?
The median Days Payable among Restaurants companies is 34.43, based on 353 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Kura Sushi USA's current Days Payable of 13.83 is 59.8% below 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 Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Kura Sushi USA and its competitors. For the Restaurants industry, the median Days Payable is 34.43 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kura Sushi USA's current Days Payable is 13.83, which is 14% below median its own 10-year median of 16.04. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kura Sushi USA stock overvalued right now?
Based on GuruFocus' analysis, Kura Sushi USA (KRUS) is currently considered Possible Value Trap. The stock's GF Value™ is $91.83, compared to a current price of $52.43 — trading 42.9% below its estimated fair value. The current Days Payable is 13.83, which is 14% below median its 10-year median of 16.04 and 59.8% below the Restaurants industry median of 34.43. Kura Sushi USA's overall GF Score™ is 72/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Kura Sushi USA (KRUS), the current Days Payable is 13.83 as of May. 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 USA (KRUS) Overvalued in 2026?

Based on GuruFocus' analysis, Kura Sushi USA stock appears to be undervalued. The current stock price of $52.43 is trading 42.9% below its estimated GF Value™ of $91.83. GuruFocus considers Kura Sushi USA to be Possible Value Trap.

Key valuation signals for KRUS:

  • Days Payable: 13.83 (14% below median its 10-year median of 16.04)
  • GF Value™: $91.83 vs. price of $52.43 (42.9% below fair value)
  • GF Score™: 72/100 with 3 warning signs
  • Industry Position: 59.8% below the Restaurants median (#324 of 353)

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


Kura Sushi USA Business Description

Address 17461 Derian Avenue, Suite 200, Irvine, CA, USA, 92614
Kura Sushi USA Inc is a technology-enabled Japanese restaurant concept that provides guests with a distinctive dining experience by serving authentic Japanese cuisine through an engaging revolving sushi service model. The company operates a chain of sushi restaurants across the United States serving freshly prepared Japanese cuisine using high-quality ingredients that are free from artificial seasonings, sweeteners, colorings, and preservatives. The company operates a network of dine-in locations across the U.S. states and Washington, DC.
72GF Score

Get the complete analysis for KRUS

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

$52.43
Price
$91.83
GF Value