Kura Sushi Asia Co., Ltd. (2754) AI Stock Analysis

Kura Sushi Asia Co., Ltd.

(TPEx:2754)

Select Model

Rating:57Neutral

Price Target:TWD 63.00▲(2.61% Upside)

Action:initiatedcoverage

Date:11/10/26

The score is primarily constrained by margin compression, weak returns, leverage, and bearish technical positioning. Strong cash generation and a moderately attractive valuation provide meaningful support, resulting in a below-average overall score.

Positive Factors

Revenue GrowthThe company has demonstrated substantial multi-year revenue expansion, including renewed acceleration in 2025 after a more moderate 2024. This pattern indicates meaningful demand and continued ability to scale the Taiwan restaurant platform, supporting longer-term growth potential.

Negative Factors

Margin CompressionThe sharp decline in gross margin and persistently thin net margin show that revenue growth is translating into limited bottom-line profitability. Sustained margin pressure could reduce reinvestment capacity and make future earnings more sensitive to operating cost changes.

Kura Sushi Asia Co., Ltd. (2754) vs. SPDR S&P 500 ETF (SPY)

Market Cap: TWD 2.84B
Dividend Yield: 1.63%
Average Volume (3M): 21.23K
Price to Earnings (P/E): 14.9
Beta (1Y): 0.28
Revenue Growth: 6.28%
EPS Growth: 91.71%
Country: TW
Employees: 892
Sector: General
Sector Strength: 55
Industry: Restaurants

Kura Sushi Asia Co., Ltd. Business Overview & Revenue Model

Company Description

Kura Sushi Asia Co., Ltd. engages in the provision of catering services and other related products. The company was founded on January 21, 2014 and is headquartered in Taipei, Taiwan.

Kura Sushi Asia Co., Ltd. Financial Statement Overview

Summary

Strong operating and free cash flow support the score, but substantial margin compression, thin net profitability, elevated leverage, and declining return on equity weigh on overall financial quality.

Income Statement

58Neutral

Balance Sheet

52Neutral

Cash Flow

63Positive

Financial statement breakdown
Breakdown	TTM	Dec 2025	Dec 2024	Dec 2023	Dec 2022	Dec 2021
Income Statement
Total Revenue	5.93B	5.71B	5.39B	5.03B	3.85B	2.53B
Gross Profit	2.44B	1.83B	2.18B	2.00B	1.61B	992.09M
EBITDA	832.58M	968.71M	917.56M	929.70M	826.72M	435.00M
Net Income	205.87M	110.16M	108.09M	212.20M	241.06M	22.35M
Balance Sheet
Total Assets	5.13B	5.04B	5.22B	5.21B	4.35B	4.02B
Cash, Cash Equivalents and Short-Term Investments	733.45M	621.14M	396.90M	219.66M	376.19M	412.60M
Total Debt	2.36B	2.45B	2.68B	2.66B	2.16B	2.17B
Total Liabilities	3.30B	3.29B	3.54B	3.58B	2.85B	2.75B
Stockholders Equity	1.83B	1.75B	1.68B	1.64B	1.50B	1.27B
Cash Flow
Free Cash Flow	594.29M	621.80M	475.12M	140.55M	326.78M	-216.65M
Operating Cash Flow	966.93M	888.47M	886.71M	938.07M	823.84M	368.75M
Investing Cash Flow	-362.69M	-252.65M	-420.93M	-798.40M	-504.75M	-594.67M
Financing Cash Flow	-451.51M	-410.19M	-292.86M	-293.12M	-355.12M	3.95M

Kura Sushi Asia Co., Ltd. Peers Comparison

Overall Rating

UnderperformOutperform

Sector (55)

Financial Indicators

TW:2754 against its peers
Name	Overall Rating	Market Cap	P/E Ratio	ROE	Dividend Yield	Revenue Growth	EPS Growth
TW:2739	59Neutral	TWD 3.00B	7.98	―	8.02%	4.51%	130.39%
TW:2754	57Neutral	TWD 2.86B	14.90	―	1.63%	6.28%	91.71%
Sector *	55Neutral	$6.65B	3.83	-15.92%	6.20%	10.91%	7.18%
TW:1233	55Neutral	TWD 2.58B	30.32	―	0.71%	3.03%	26.13%
TW:2732	51Neutral	TWD 2.78B	17.23	―	6.85%	26.17%	282.20%
TW:2705	49Neutral	TWD 2.83B	20.00	―	―	-4.36%	88.01%
TW:2722	39Underperform	TWD 2.70B	-33.51	―	0.80%	1.54%	32.46%

* General Sector Average

Performance Comparison

TW:2754 and its peers over the selected period
Ticker	Company Name	Price	Change	% Change
TW:2754	Kura Sushi Asia Co., Ltd.	61.40	-24.80	-28.77%
TW:1233	Ten Ren Tea Co., Ltd.	28.20	-2.39	-7.80%
TW:2705	LEOFOO DEVELOPMENT CO., LTD.	14.80	-2.00	-11.90%
TW:2722	Chateau International Development Co. Ltd.	19.10	-10.05	-34.48%
TW:2732	La Kaffa International Co., Ltd.	58.40	-9.32	-13.77%
TW:2739	My Humble House Hospitality Management Consulting Co Ltd	32.15	-2.09	-6.10%

Glossary

BuyA stock rated as a "Buy" is expected to perform better than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock is likely to deliver higher returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

HoldA stock rated as a "Hold" is expected to perform in line with the overall market or a specific benchmark. This rating indicates that the stock is neither particularly compelling nor unfavorable for investment. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

SellA stock rated as a "Sell" is expected to perform worse than the overall market or a specific benchmark over the near-to-medium term. This rating suggests the stock may deliver lower returns compared to other stocks in the same sector or market index. Note: This is not investment advice; please consult a financial advisor before making investment decisions.

Disclaimer

This AI Analyst Stock Report is automatically generated by our AI systems using advanced algorithms and publicly available financial, technical, and market data. While the information provided aims to be accurate and insightful, it is intended for informational purposes only and should not be considered financial advice. Any content created by an AI (Artificial Intelligence) system may contain inaccuracies and/or contain errors. Investing in stocks carries inherent risks, and past performance is not indicative of future results. This report does not account for your personal financial circumstances, objectives, or risk tolerance. Always conduct your own research or consult with a qualified financial advisor before making investment decisions. The analysis and recommendations provided are based on historical and current data and may not fully reflect future market conditions or unexpected developments. Neither the creators of this report nor its affiliated entities guarantee the accuracy, completeness, or reliability of the information presented. Use this report at your own discretion and risk.

Date of analysis: Nov 09, 2026

Kura Sushi Asia Co., Ltd. AI Stock Analysis