KUCPF (Kura Sushi) Owner Earnings per Share (TTM): 0.00 (As of Apr. 2026)

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KUCPF Kura Sushi Inc KUCPF
84 GF Score
Price $10.72
GF Value $13.06
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What is Kura Sushi Owner Earnings per Share (TTM)?

Kura Sushi KUCPF 84 Owner Earnings per Share (TTM) is 0.00 as of Apr. 2026. GuruFocus rates KUCPF with a GF Score™ of 84/100 and a GF Value™ of $13.06. Among 191 Restaurants companies, Kura Sushi ranks worse than 523559.69% on this metric.

In 1986 Berkshire Hathaway Shareholder Letter, Warren Buffett defined owner earnings as follows:

"These represent (a) reported earnings plus (b) depreciation, depletion, amortization, and certain other non-cash charges...less (c) the average annual amount of capitalized expenditures for plant and equipment, etc. that the business requires to fully maintain its long-term competitive position and its unit volume (If the business requires additional working capital to maintain its competitive position and unit volume, the increment also should be included in (c))...Our owner-earnings equation does not yield the deceptively precise figures provided by GAAP, since (c) must be a guess - and one sometimes very difficult to make. Despite this problem, we consider the owner earnings figure, not the GAAP figure, to be the relevant item for valuation purposes - both for investors in buying stocks and for managers in buying entire businesses...All of this points up the absurdity of the 'cash flow' numbers that are often set forth in Wall Street reports. These numbers routinely include (a) plus (b) - but do not subtract (c)."

Kura Sushi does not have enough data to calculate Owner Earnings per Share (TTM), so as Price-to-Owner-Earnings ratio.


The historical rank and industry rank for Kura Sushi's Owner Earnings per Share (TTM) or its related term are showing as below:


During the past 13 years, the highest Price-to-Owner-Earnings ratio of Kura Sushi was 51.05. The lowest was 8.67. And the median was 12.37.


KUCPF's Price-to-Owner-Earnings is not ranked *
in the Restaurants industry.
Industry Median: 10.8
* Ranked among companies with meaningful Price-to-Owner-Earnings only.

Kura Sushi's Earnings per Share (Diluted) for the three months ended in Apr. 2026 was $0.06. Its Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Apr. 2026 was $0.29. It's PE Ratio (TTM) ratio for today is 37.34.

Kura Sushi's EPS without NRI for the three months ended in Apr. 2026 was $0.06. Its EPS without NRI for the trailing twelve months (TTM) ended in Apr. 2026 was $0.41. It's PE Ratio without NRI ratio for today is 26.40.


Be Aware

Assumption: Companies usually do not report maintenance capital expenditures and growth capital expenditures separately. Here we use estimated numbers and average them over 5 years. The method to estimate maintenance capital expenditures can be found in above part 4.

Note: GuruFocus' Change In Working Capital is provided by Morningstar. It is calculated by adding the items under "Change in operating assets and liabilities" (may refer to a different name for different company) section in Cash Flow Statement from original financial report. And it includes non-current parts of assets and liabilities.


Kura Sushi Owner Earnings per Share (TTM) Related Terms


Kura Sushi Owner Earnings per Share (TTM) Historical Data

* Premium members only.

The historical data trend for Kura Sushi's Owner Earnings per Share (TTM) 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 Owner Earnings per Share (TTM) Chart

Kura Sushi Annual Data
Trend Oct16 Oct17 Oct18 Oct19 Oct20 Oct21 Oct22 Oct23 Oct24 Oct25
Owner Earnings per Share (TTM)
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

Kura Sushi Quarterly Data
Jul21 Oct21 Jan22 Apr22 Jul22 Oct22 Jan23 Apr23 Jul23 Oct23 Jan24 Apr24 Jul24 Oct24 Jan25 Apr25 Jul25 Oct25 Jan26 Apr26
Owner Earnings per Share (TTM) 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 0.00 0.00 0.00 0.00 0.00

KUCPF vs MCD, SBUX, YUM: Owner Earnings per Share (TTM) Comparison

For the Restaurants subindustry, Kura Sushi's Price-to-Owner-Earnings, along with its competitors' market caps and Price-to-Owner-Earnings 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 Price-to-Owner-Earnings vs Restaurants Industry

For the Restaurants industry and Consumer Cyclical sector, Kura Sushi's Price-to-Owner-Earnings distribution charts can be found below:

* The bar in red indicates where Kura Sushi's Price-to-Owner-Earnings falls into.


KUCPF
84GF Score
Kura Sushi Inc KUCPF
Owner Earnings per Share (TTM) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Kura Sushi Owner Earnings per Share (TTM) Calculation

In 1986 Berkshire Hathaway Shareholder Letter, Warren Buffett defined owner earnings as follows:

"These represent (a) reported earnings plus (b) depreciation, depletion, amortization, and certain other non-cash charges...less (c) the average annual amount of capitalized expenditures for plant and equipment, etc. that the business requires to fully maintain its long-term competitive position and its unit volume. (If the business requires additional working capital to maintain its competitive position and unit volume, the increment also should be included in (c))...Our owner-earnings equation does not yield the deceptively precise figures provided by GAAP, since (c) must be a guess - and one sometimes very difficult to make. Despite this problem, we consider the owner earnings figure, not the GAAP figure, to be the relevant item for valuation purposes - both for investors in buying stocks and for managers in buying entire businesses...All of this points up the absurdity of the 'cash flow' numbers that are often set forth in Wall Street reports. These numbers routinely include (a) plus (b) - but do not subtract (c)."

To make it simple, then you will have:

Owner Earnings per Share (TTM) = (Net Income + Depreciation, Depletion and Amortization + Change In Deferred Tax - 5Y Average of Maintenance Capital Expenditure + Change In Working Capital) / Shares Outstanding (Diluted Average)

Kura Sushi does not have enough data to calculate Owner Earnings per Share (TTM). Please check Wal-Mart Stores Inc, as your reference.

What does a Owner Earnings per Share (TTM) of 0.00 mean?
Kura Sushi (KUCPF) has a Owner Earnings per Share (TTM) of 0.00 as of Apr. 2026. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Kura Sushi. Over the past decade, Kura Sushi's Owner Earnings per Share (TTM) has ranged from 8.67 to 51.05. According to the industry distribution chart, Kura Sushi ranks #999999 out of 191 companies in the Restaurants industry.
Is Kura Sushi's Owner Earnings per Share (TTM) too high?
Kura Sushi's current Owner Earnings per Share (TTM) is 0.00. Over the past 10 years, this metric has ranged from a low of 8.67 to a high of 51.05. Based on the distribution chart, Kura Sushi ranks #999999 out of 191 companies in the Restaurants industry, which is in the bottom quartile relative to peers. Overall, Kura Sushi has a GF Score™ of 84/100, reflecting its overall financial health beyond just this single metric.
How does Kura Sushi's Owner Earnings per Share (TTM) compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kura Sushi ranks #999999 out of 191 companies for Owner Earnings per Share (TTM). This places Kura Sushi in the lower half of its industry. The industry median Owner Earnings per Share (TTM) is 10.80. Historically, Kura Sushi's own Owner Earnings per Share (TTM) has ranged from 8.67 to 51.05 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Owner Earnings per Share (TTM) for a Restaurants company?
The median Owner Earnings per Share (TTM) among Restaurants companies is 10.80, based on 191 companies in the industry. Companies in the top quartile (top 25%) have a Owner Earnings per Share (TTM) significantly above this median, while those in the bottom quartile fall well below. However, Owner Earnings per Share (TTM) should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Owner Earnings per Share (TTM) mean?
A high Owner Earnings per Share (TTM) can signal that a stock is expensive relative to its fundamentals. Warren Buffett defined owner earnings as reported earnings plus depreciation less average maintenance capital expenditure. View historical data on Kura Sushi. For the Restaurants industry, the median Owner Earnings per Share (TTM) is 10.80 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kura Sushi's current Owner Earnings per Share (TTM) is 0.00. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Kura Sushi stock overvalued right now?
Kura Sushi (KUCPF) has a current Owner Earnings per Share (TTM) of 0.00. The stock's GF Value™ is $13.06, compared to a current price of $10.72 — trading 17.9% below its estimated fair value. The current Owner Earnings per Share (TTM) is 0.00. Kura Sushi's overall GF Score™ is 84/100. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Owner Earnings per Share (TTM) calculated?
Owner Earnings per Share (TTM) is calculated from a company's financial statements. For Kura Sushi (KUCPF), the current Owner Earnings per Share (TTM) is 0.00 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 17.9% below its estimated GF Value™ of $13.06.

Key valuation signals for KUCPF:

  • Owner Earnings per Share (TTM): 0.00
  • GF Value™: $13.06 vs. price of $10.72 (17.9% below fair value)
  • GF Score™: 84/100

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.
84GF Score

Get the complete analysis for KUCPF

Owner Earnings per Share (TTM) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$10.72
Price
$13.06
GF Value