Kura Sushi USA Inc. 401(k) Plan

12 Months Ended

Aug. 31, 2022

Defined Contribution Plan [Abstract]

Kura Sushi USA, Inc. 401(k) Plan

Note 7—Kura Sushi USA, Inc. 401(k) Plan

The Company maintains the Kura Sushi USA, Inc. 401(k) Plan (the “Plan”). The Plan covers all employees, subject to certain eligibility requirements. Starting in fiscal year 2022, the Company makes matching contributions which vest immediately, equal to 100% of each eligible participant’s salary deferrals that do not exceed 3% of

compensation, plus 50% of each eligible participant’s salary deferrals between 3% and 5% of compensation. For fiscal year 2022, the Company made matching Plan contributions of $152 thousand.