GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Restaurants » Kura Sushi USA Inc (NAS:KRUS) » Definitions » Degree of Operating Leverage

KRUS (Kura Sushi USA) Degree of Operating Leverage : -29.82 (As of Feb. 2025)


View and export this data going back to 2019. Start your Free Trial

What is Kura Sushi USA Degree of Operating Leverage?

Degree of Operating Leverage (DOL) measures the percentage change in EBIT for a unit change in Revenue. Kura Sushi USA's Degree of Operating Leverage for the quarter that ended in Feb. 2025 was -29.82. The higher Degree of Operating Leverage, the higher operating risk the company will take.

The industry rank for Kura Sushi USA's Degree of Operating Leverage or its related term are showing as below:

KRUS's Degree of Operating Leverage is ranked better than
92.44% of 344 companies
in the Restaurants industry
Industry Median: 1.26 vs KRUS: -29.82

Kura Sushi USA Degree of Operating Leverage Historical Data

The historical data trend for Kura Sushi USA's Degree of Operating Leverage 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.

* Premium members only.

Kura Sushi USA Degree of Operating Leverage Chart

Kura Sushi USA Annual Data
Trend Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24
Degree of Operating Leverage
Get a 7-Day Free Trial 34.94 -0.87 -0.80 -12.15 -21.41

Kura Sushi USA Quarterly Data
May20 Aug20 Nov20 Feb21 May21 Aug21 Nov21 Feb22 May22 Aug22 Nov22 Feb23 May23 Aug23 Nov23 Feb24 May24 Aug24 Nov24 Feb25
Degree of Operating Leverage 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 -14.53 -4.85 -21.41 -19.55 -29.82

Competitive Comparison of Kura Sushi USA's Degree of Operating Leverage

For the Restaurants subindustry, Kura Sushi USA's Degree of Operating Leverage, along with its competitors' market caps and Degree of Operating Leverage 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's Degree of Operating Leverage Distribution in the Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Kura Sushi USA's Degree of Operating Leverage distribution charts can be found below:

* The bar in red indicates where Kura Sushi USA's Degree of Operating Leverage falls into.


;
;

Kura Sushi USA Degree of Operating Leverage Calculation

Kura Sushi USA's Degree of Operating Leverage for the quarter that ended in Feb. 2025 is calculated as:

Degree of Operating Leverage=% Change in EBIT**/% Change in Revenue
=( -10.292 (Feb. 2025) / 1.915 (Feb. 2024) - 1 )/( 258.444 (Feb. 2025) / 212.933 (Feb. 2024) - 1 )
=-6.3744/0.2137
=-29.82***

* 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.

** TTM data of EBIT and Revenue was used to calculate Degree of Operating Leverage.
*** Please be aware that the Degree of Operating Leverage calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.


Kura Sushi USA  (NAS:KRUS) Degree of Operating Leverage Explanation

Degree of Operating Leverage (DOL) is a leverage ratio that measures the sensitivity of a company’s operting income, also referred to as Earnings Before Interest and Taxes (EBIT), to fluctuations in its Revenue. DOL is a method used to quantify a company’s operating risk. This risk is related to the company's structure of variable costs and fixed costs. Since the fixed costs do not allow the company to adjust the operating costs, the operating risk rises with a higher fixed-to-variable costs proportion.

A high Degree of Operating Leverage indicates that the company’s fixed costs exceed its variable costs. By increasing the sales, the company can earn more profits. In addition, the company must be able to maintain relatively high sales to cover all fixed costs.

Be Aware

The use of operating leverage varies across different industries and business sectors, and the application of Degree of Operating Leverage (DOL) should be adjusted accordingly.


Kura Sushi USA Degree of Operating Leverage Related Terms

Thank you for viewing the detailed overview of Kura Sushi USA's Degree of Operating Leverage provided by GuruFocus.com. Please click on the following links to see related term pages.


Kura Sushi USA Business Description

Traded in Other Exchanges
N/A
Address
17461 Derian Avenue, Suite 200, Irvine, CA, USA, 92614
Kura Sushi USA Inc is a technology-enabled restaurant concept 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. It offers several dishes, including Dashi Olive Salmon, Tomago, Sweet Shrimp, Tuna, Garlic Tuna Steak, and Salmon, among others.
Executives
Seitaro Ishii director C/O KURA SUSHI USA, INC., 17461 DERIAN AVE., SUITE 200, IRVINE CA 92614
Brent Takao officer: See Remarks C/O KURA SUSHI USA, INC., 17461 DERIAN AVE., SUITE 200, IRVINE CA 92614
Carin Stutz director C/O BRINKER INTERNATIONAL, INC., 6820 LBJ FREEWAY, DALLAS TX 75240
Jeffrey J Uttz officer: Chief Financial Officer C/O SHAKE SHACK INC., 24 UNION SQUARE EAST, 5TH FLOOR, NEW YORK NY 10003
Shahin Allameh officer: Chief Operating Officer C/O KURA SUSHI USA, INC., 17461 DERIAN AVENUE, SUITE 200, IRVINE CA 92614
Benrubi Steven officer: Chief Financial Officer C/O KURA SUSHI USA, INC., 17461 DERIAN AVENUE, SUITE 200, IRVINE CA 92614
Hiroyuki Okamoto director C/O KURA SUSHI USA, INC., 17461 DERIAN AVE., SUITE 200, IRVINE CA 92614
Kim Ellis director C/O KURA SUSHI USA, INC., 17461 DERIAN AVE., SUITE 200, IRVINE CA 92614
Shintaro Asako director 1301 SECOND AVENUE, SUITE 4200, SEATTLE WA 98101
Manabu Kamei director, officer: Chief Operating Officer C/O KURA SUSHI USA, INC., 17932 SKY PARK CIRCLE, SUITE H, IRVINE CA 92614
Hideto Sugimoto officer: Director of Operations C/O KURA SUSHI USA, INC., 17932 SKY PARK CIRCLE, SUITE H, IRVINE CA 92614
Koji Shinohara director, officer: See Remarks C/O KURA SUSHI USA, INC., 17932 SKY PARK CIRCLE, SUITE H, IRVINE CA 92614
Hajime Uba director, officer: See Remarks C/O KURA SUSHI USA, INC., 17461 DERIAN AVE., SUITE 200, IRVINE CA 92614
Kura Sushi, Inc. 10 percent owner 1-2-2 FUKASAKA, NAKA-KU, SAKAI-SHI, OSAKA M0 599-8253