KURA SUSHI USA, INC. Fair Value Disclosure
Note 7—Fair Value Measurements
The following table sets forth the Company’s assets measured at fair value on a recurring basis as of August 31, 2025. The Company did not have any assets and liabilities measured at fair value on a recurring basis as of August 31, 2024.
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August 31, 2025 |
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Level 1 |
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Level 2 |
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Level 3 |
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Total |
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(amounts in thousands) |
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Assets: |
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Certificates of deposit |
$ |
— |
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|
$ |
524 |
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$ |
— |
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$ |
524 |
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Treasury notes |
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15,908 |
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|
|
— |
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|
|
— |
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|
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15,908 |
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U.S. Government Agency debt securities |
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— |
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|
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28,005 |
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|
|
— |
|
|
|
28,005 |
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Total assets at fair value |
$ |
15,908 |
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|
$ |
28,529 |
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|
$ |
— |
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|
$ |
44,437 |
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The Company’s cash and cash equivalents include cash on hand, deposits in banks, certificates of deposits and money market funds.
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Nov 6, 2025 | Showing above |
| 2024 | Nov 8, 2024 | |
| 2023 | Nov 9, 2023 | |
About Fair Value Disclosures
Fair value disclosures classify all assets and liabilities measured at fair value into a three-level hierarchy: Level 1 (quoted market prices), Level 2 (observable inputs like yield curves), and Level 3 (unobservable inputs requiring management estimates). The proportion of Level 3 assets directly reflects how much of the balance sheet depends on internal models rather than market evidence.
Key signals: a growing Level 3 balance relative to total fair-value assets increases valuation uncertainty and earnings volatility risk. Watch for transfers between levels — assets moving from Level 2 to Level 3 often signal deteriorating market liquidity. Unrealized gains and losses on Level 3 positions flow through earnings or other comprehensive income, so large swings deserve scrutiny. For financial institutions, examine the sensitivity disclosures that show how Level 3 valuations change under alternative assumptions. Compare the fair value of debt against its carrying amount to gauge hidden leverage.