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Kura Sushi USAKRUS +6.16%72 Piotroski F-Score is 3 as of Aug. 13, 2026, which is 25% below its 10-year median of 4.00. GuruFocus rates KRUS with a GF Score™ of 72/100 and a GF Value™ of $91.81 (Possible Value Trap). The stock has 3 warning signs investors should review. Among 352 Restaurants companies, Kura Sushi USA ranks worse than 86.36% on this metric.
Warning Sign:
Piotroski F-Score of 3 is low, which usually implies poor business operation.
The zones of discrimination were as such:
Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Kura Sushi USA has an F-score of 3. It is a bad or low score, which usually implies poor business operation.
The historical rank and industry rank for Kura Sushi USA's Piotroski F-Score or its related term are showing as below:
KRUS'
s Piotroski F-Score Range Over the Past 10 Years
Min: 1 Med: 4 Max: 8
Current: 3
During the past 9 years, the highest Piotroski F-Score of Kura Sushi USA was 8. The lowest was 1. And the median was 4.
Kura Sushi USA (NAS:KRUS) Piotroski F-Score Explanation
The developer of the system is Joseph D. Piotroski is relatively unknown accounting professor who shuns publicity and rarely gives interviews.
He graduated from the University of Illinois with a B.S. in accounting in 1989, received an M.B.A. from Indiana University in 1994. Five years later, in 1999, after earning a Ph.D. in accounting from the University of Michigan, he became an associate professor of accounting at the University of Chicago.
He wanted to see if he can develop a system (using a simple nine-point scoring system) that can increase the returns of a strategy of investing in low price to book (referred to in the paper as high book to market) value companies.
What he found was something that exceeded his most optimistic expectations.
Buying only those companies that scored highest (8 or 9) on his nine-point scale, or F-Score as he called it, over the 20 year period from 1976 to 1996 led to an average out-performance over the market of 13.4%.
Even more impressive were the results of a strategy of investing in the highest F-Score companies (8 or 9) and shorting companies with the lowest F-Score (0 or 1).
Over the same period from 1976 to 1996 (20 years) this strategy led to an average yearly return of 23%, substantially outperforming the average S&P 500 index return of 15.83% over the same period.
Kura Sushi USA Piotroski F-Score Related Terms
Kura Sushi USA Piotroski F-Score Historical Data
* Premium members only.
The historical data trend for Kura Sushi USA's Piotroski F-Score 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.
KRUS vs LOCO, DIN, CNNE: Piotroski F-Score Comparison
For the Restaurants subindustry, Kura Sushi USA's Piotroski F-Score, along with its competitors' market caps and Piotroski F-Score 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 Piotroski F-Score vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Kura Sushi USA's Piotroski F-Score distribution charts can be found below:
* The bar in red indicates where Kura Sushi USA's Piotroski F-Score falls into.
* 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.
*Note: If the latest quarterly/semi-annual/annual total assets data is 0, then we will use previous quarterly/semi-annual/annual data for all the items in the balance sheet.
Profitability
Question 1. Return on Assets (ROA)
Net income before extraordinary items for the year divided by Total Assets at the beginning of the year.
Score 1 if positive, 0 if negative.
Kura Sushi USA's current Net Income (TTM) was -2.1.
==> Negative ==> Score 0.
Question 2. Cash Flow Return on Assets (CFROA)
Net cash flow from operating activities (operating cash flow) divided by Total Assets at the beginning of the year.
Kura Sushi USA's return on assets of this year was -0.00495025. Kura Sushi USA's return on assets of last year was -0.02887929.
==> This year is higher. ==> Score 1.
Question 4. Quality of Earnings (Accrual)
Compare Cash flow return on assets (2) to return on assets (1)
Kura Sushi USA's gearing of this year was 0.43178086. Kura Sushi USA's gearing of last year was 0.40481151.
==> Last year is lower than this year ==> Score 0.
Question 6. Change in Working Capital (Liquidity)
Compare this year's current ratio (current assets divided by current liabilities) to last year's current ratio.
Score 1 if this year's current ratio is higher, 0 if it's lower
Kura Sushi USA's current ratio of this year was 1.25613242. Kura Sushi USA's current ratio of last year was 1.86847567.
==> Last year's current ratio is higher ==> Score 0.
Question 7. Change in Shares in Issue
Compare the number of shares in issue this year, to the number in issue last year.
Score 0 if there is larger number of shares in issue this year, 1 otherwise.
Kura Sushi USA's number of shares in issue this year was 12.359. Kura Sushi USA's number of shares in issue last year was 12.311.
==> There is larger number of shares in issue this year. ==> Score 0.
Efficiency
Question 8. Change in Gross Margin
Compare this year's gross margin (Gross Profit divided by sales) to last year's.
Score 1 if this year's gross margin is higher, 0 if it's lower.
Kura Sushi USA's gross margin of this year was 0.11293646. Kura Sushi USA's gross margin of last year was 0.11819461.
==> Last year's gross margin is higher ==> Score 0.
Question 9. Change in asset turnover
Compare this year's asset turnover (total sales for the year divided by total assets at the beginning of the year) to last year's asset turnover ratio.
Score 1 if this year's asset turnover ratio is higher, 0 if it's lower
Kura Sushi USA's asset turnover of this year was 0.760285. Kura Sushi USA's asset turnover of last year was 0.82938494.
==> Last year's asset turnover is higher ==> Score 0.
Evaluation
Piotroski F-Score
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Good or high score = 7, 8, 9
Bad or low score = 0, 1, 2, 3
Kura Sushi USA has an F-score of 3. It is a bad or low score, which usually implies poor business operation.
Kura Sushi USA (KRUS) has a Piotroski F-Score of 3 as of Aug. 13, 2026. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Kura Sushi USA and its competitors. This is 25% below median its historical median of 4.00. Over the past decade, Kura Sushi USA's Piotroski F-Score has ranged from 1.00 to 8.00. According to the industry distribution chart, Kura Sushi USA ranks #304 out of 352 companies in the Restaurants industry, placing it in the top 86.4%.
Is Kura Sushi USA's Piotroski F-Score too high?
Kura Sushi USA's current Piotroski F-Score of 3 is 25% below median its 10-year median of 4.00. Over the past 10 years, this metric has ranged from a low of 1.00 to a high of 8.00. The Restaurants industry median Piotroski F-Score is 5.00. Kura Sushi USA's value of 3 is 40% below this industry median. Based on the distribution chart, Kura Sushi USA ranks #304 out of 352 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 Piotroski F-Score compare to LOCO and DIN?
According to the Restaurants industry distribution chart, Kura Sushi USA ranks #304 out of 352 companies for Piotroski F-Score. This places Kura Sushi USA in the lower half of its industry. The industry median Piotroski F-Score is 5.00. Kura Sushi USA's value of 3 is 40% below this benchmark. Historically, Kura Sushi USA's own Piotroski F-Score has ranged from 1.00 to 8.00 over the past decade. While the company's 10-year median is 4.00 vs. the industry median of 5.00, 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 Piotroski F-Score for a Restaurants company?
The median Piotroski F-Score among Restaurants companies is 5.00, based on 352 companies in the industry. Companies in the top quartile (top 25%) have a Piotroski F-Score significantly above this median, while those in the bottom quartile fall well below. However, Piotroski F-Score should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Kura Sushi USA's current Piotroski F-Score of 3 is 40% 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 Piotroski F-Score mean?
A high Piotroski F-Score can signal that a stock is expensive relative to its fundamentals. The Piotroski F-score grades a company's business operating strength from 0-9. View historical data on Kura Sushi USA and its competitors. For the Restaurants industry, the median Piotroski F-Score is 5.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kura Sushi USA's current Piotroski F-Score is 3, which is 25% below median its own 10-year median of 4.00. 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 $91.81, compared to a current price of $52.43 — trading 42.9% below its estimated fair value. The current Piotroski F-Score is 3, which is 25% below median its 10-year median of 4.00 and 40% below the Restaurants industry median of 5.00. 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 Piotroski F-Score calculated?
Piotroski F-Score is calculated from a company's financial statements. For Kura Sushi USA (KRUS), the current Piotroski F-Score is 3 as of Aug. 13, 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 $91.81.
GuruFocus considers Kura Sushi USA to be Possible Value Trap.
Key valuation signals for KRUS:
Piotroski F-Score: 3 (25% below median its 10-year median of 4.00)
GF Value™: $91.81 vs. price of $52.43 (42.9% below fair value)
Industry Position: 40% below the Restaurants median (#304 of 352)
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 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
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