Kura Sushi USA Inc. 401(k) Plan

12 Months Ended

Aug. 31, 2024

Defined Contribution Plan [Abstract]

Kura Sushi USA, Inc. 401(k) Plan

Note 8—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 safe harbor 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. The Company made matching Plan contributions of $0.5 million, $0.4 million and $0.2 million during the fiscal years ended August 31, 2024, August 31, 2023 and August 31, 2022, respectively.