Kura Sushi (2695) Q3 2026 earnings summary

Executive summary

• Net sales for the nine months ended July 31, 2026, rose 4.4% year-over-year to ¥189,684 million, but operating profit dropped 45.2% to ¥2,845 million and profit attributable to owners of parent fell 41.3% to ¥2,030 million.

• Comprehensive income increased 66.4% year-over-year to ¥5,086 million, reflecting significant gains in other comprehensive income.

Financial highlights

• Gross profit for the nine months was ¥111,827 million, up from ¥107,617 million year-over-year.

• Operating profit decreased to ¥2,845 million from ¥5,189 million, and ordinary profit fell to ¥3,469 million from ¥5,571 million.

• Basic earnings per share for the period was ¥25.54, reflecting a stock split adjustment.

• Total assets increased to ¥169,038 million as of July 31, 2026, from ¥156,015 million at the previous fiscal year-end.

• Equity-to-asset ratio declined to 38.4% from 40.0% year-over-year.

Outlook and guidance

• Full-year net sales are forecast at ¥257,000 million, up 4.9% year-over-year, with operating profit expected to decline 8.4% to ¥5,000 million and profit attributable to owners of parent to decrease 16.8% to ¥3,000 million.

• Basic earnings per share for the full year is projected at ¥37.74, reflecting the stock split.