Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Kura SushiKUCPF 79 ROC (Joel Greenblatt) % is 5.07% as of Apr. 2026, which is 12% below its 10-year median of 5.73. GuruFocus rates KUCPF with a GF Score™ of 79/100 and a GF Value™ of $13.70. Among 362 Restaurants companies, Kura Sushi ranks worse than 62.71% on this metric.
Joel Greenblatt defined Return on Capital differently in his book The Little Book That Still Beats the Market (Little Books. Big Profits). He defines ROC (Joel Greenblatt) % as EBIT divided by the total of Property, Plant and Equipment and net working capital. Kura Sushi's annualized ROC (Joel Greenblatt) % for the quarter that ended in Apr. 2026 was 5.07%.
The historical rank and industry rank for Kura Sushi's ROC (Joel Greenblatt) % or its related term are showing as below:
KUCPF'
s ROC (Joel Greenblatt) % Range Over the Past 10 Years
Min: 1.43 Med: 5.73 Max: 29.66
Current: 4.83
During the past 13 years, Kura Sushi's highest ROC (Joel Greenblatt) % was 29.66%. The lowest was 1.43%. And the median was 5.73%.
KUCPF's ROC (Joel Greenblatt) % is ranked worse than 62.71% of 362
companies
in the Restaurants industry
Industry Median: 8.545
vs KUCPF: 4.83
Kura Sushi's 5-Year average Growth Rate of ROC (Joel Greenblatt) % was 18.40% per year.
Kura Sushi (OTCPK:KUCPF) ROC (Joel Greenblatt) % Explanation
The way Joel Greenblatt defines Return on Capital is a more accurate measure of how efficiently the company generates returns onthe capital actually invested in the business. EBIT is used instead of net income because the tax and interest payment may be affected by factors other than the core business operation. Intangible assets are not included in the calculation because they don't need to be replaced.
Kura Sushi ROC (Joel Greenblatt) % Historical Data
* Premium members only.
The historical data trend for Kura Sushi's ROC (Joel Greenblatt) % 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.
KUCPF vs MCD, SBUX, YUM: ROC (Joel Greenblatt) % Comparison
For the Restaurants subindustry, Kura Sushi's ROC (Joel Greenblatt) %, along with its competitors' market caps and ROC (Joel Greenblatt) % 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 ROC (Joel Greenblatt) % vs Restaurants Industry
For the Restaurants industry and Consumer Cyclical sector, Kura Sushi's ROC (Joel Greenblatt) % distribution charts can be found below:
* The bar in red indicates where Kura Sushi's ROC (Joel Greenblatt) % falls into.
Joel Greenblatt defined Return on Capital differently in his book The Little Book That Still Beats the Market (Little Books. Big Profits) . He defines Return on Capital as follows:
EBIT stands for Earnings Before Interest and Taxes.
Fixed Assets are also known as non-current assets. They include the Property, Plant and Equipment that the firm needs in its operation.
GuruFocus calculates net working capital as: (Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Deferred Revenue + Other Current Liabilities). We're trying to account for OPERATING assets and liabilities (part of daily business) when calculating working capital. Cash and marketable securities are considered NON-OPERATING assets and are not included in calculation. We will also back out all interest bearing debt, short term debt and the portion of long term debt that is due in the current period from the current liabilities. This debt will be considered when computing cost of capital and it would be inappropriate to count it twice.
Note:
The EBIT data used here is four times the quarterly (Apr. 2026) EBIT data.
* 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.
What does a ROC (Joel Greenblatt) % of 5.07% mean?
Kura Sushi (KUCPF) has a ROC (Joel Greenblatt) % of 5.07% as of Apr. 2026. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on Kura Sushi and its competitors. This is 12% below median its historical median of 5.73. Over the past decade, Kura Sushi's ROC (Joel Greenblatt) % has ranged from 1.43 to 29.66. According to the industry distribution chart, Kura Sushi ranks #227 out of 362 companies in the Restaurants industry, placing it in the top 62.7%.
Is Kura Sushi's ROC (Joel Greenblatt) % too high?
Kura Sushi's current ROC (Joel Greenblatt) % of 5.07% is 12% below median its 10-year median of 5.73. Over the past 10 years, this metric has ranged from a low of 1.43 to a high of 29.66. The Restaurants industry median ROC (Joel Greenblatt) % is 8.55. Kura Sushi's value of 5.07% is 40.7% below this industry median. Based on the distribution chart, Kura Sushi ranks #227 out of 362 companies in the Restaurants industry, which is below 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 ROC (Joel Greenblatt) % compare to MCD and SBUX?
According to the Restaurants industry distribution chart, Kura Sushi ranks #227 out of 362 companies for ROC (Joel Greenblatt) %. This places Kura Sushi in the lower half of its industry. The industry median ROC (Joel Greenblatt) % is 8.55. Kura Sushi's value of 5.07% is 40.7% below this benchmark. Historically, Kura Sushi's own ROC (Joel Greenblatt) % has ranged from 1.43 to 29.66 over the past decade. While the company's 10-year median is 5.73 vs. the industry median of 8.55, Kura Sushi 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 ROC (Joel Greenblatt) % for a Restaurants company?
The median ROC (Joel Greenblatt) % among Restaurants companies is 8.55, based on 362 companies in the industry. Companies in the top quartile (top 25%) have a ROC (Joel Greenblatt) % significantly above this median, while those in the bottom quartile fall well below. However, ROC (Joel Greenblatt) % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Kura Sushi's current ROC (Joel Greenblatt) % of 5.07% is 40.7% 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 ROC (Joel Greenblatt) % mean?
A high ROC (Joel Greenblatt) % can signal that a stock is expensive relative to its fundamentals. Joel Greenblatt's return on capital is the ratio of EBIT to average fixed assets and net working capital. View historical data on Kura Sushi and its competitors. For the Restaurants industry, the median ROC (Joel Greenblatt) % is 8.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Kura Sushi's current ROC (Joel Greenblatt) % is 5.07%, which is 12% below median its own 10-year median of 5.73. 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 ROC (Joel Greenblatt) % of 5.07%. 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 ROC (Joel Greenblatt) % is 5.07%, which is 12% below median its 10-year median of 5.73 and 40.7% below the Restaurants industry median of 8.55. 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 ROC (Joel Greenblatt) % calculated?
ROC (Joel Greenblatt) % is calculated from a company's financial statements. For Kura Sushi (KUCPF), the current ROC (Joel Greenblatt) % is 5.07% 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:
ROC (Joel Greenblatt) %: 5.07% (12% below median its 10-year median of 5.73)
GF Value™: $13.70 vs. price of $10.72 (21.8% below fair value)
Industry Position: 40.7% below the Restaurants median (#227 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 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
ROC (Joel Greenblatt) % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
KUCPF has been successfully added to your 
