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Leases - Summary of Supplemental Disclosures of Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023
Leases [Abstract]
Operating cash flows paid for operating lease liabilities	$ 4,954	$ 3,808
Operating right-of-use assets obtained in exchange for new operating lease liabilities	$ 11,893	$ 11,782

Stock-based Compensation (Tables)

6 Months Ended

Feb. 29, 2024

Share-Based Payment Arrangement [Abstract]

Summary of Stock Option Activity under Stock Incentive Plan

The following table summarizes the stock option activity under the Company’s 2018 Incentive Compensation Plan, as amended and restated (the “Stock Incentive Plan”):


	Options Outstanding
	Number of Shares Underlying Outstanding Options			Weighted Average Exercise Price Per Share

Outstanding — August 31, 2023		653,395		$	34.25
Granted		16,360		$	72.25
Exercised		(7,241	)	$	15.15
Cancelled/forfeited		(3,816	)	$	56.75
Outstanding — November 30, 2023		658,698		$	35.27
Granted		49,420		$	95.04
Exercised		(64,581	)	$	25.00
Cancelled/forfeited		(6,786	)	$	71.09
Outstanding — February 29, 2024		636,751		$	40.57

Summary of Restricted Stock Unit (RSU) Activity Under Stock Incentive Plan

The following table summarizes the restricted stock unit (“RSU”) activity under the Stock Incentive Plan:


	Number of Shares Underlying Outstanding RSU			Weighted Average Grant Date Fair Value
Outstanding — August 31, 2023		31,105		$	69.88
Granted		—			—
Vested		(1,359	)	$	73.58
Cancelled/forfeited		(351	)	$	62.14
Outstanding — November 30, 2023		29,395		$	69.80
Granted		19,939		$	98.13
Vested		(8,095	)	$	62.14
Cancelled/forfeited		(436	)	$	66.10
Outstanding — February 29, 2024		40,803		$	85.20

Summary of Stock Based Compensation Recognized under Stock Incentive Plan

The total stock-based compensation recognized under the Stock Incentive Plan in the statements of operations and comprehensive income (loss) is as follows:


	Three Months Ended				Six Months Ended
	February 29, 2024		February 28, 2023		February 29, 2024		February 28, 2023
	(amounts in thousands)
Restaurant-level stock-based compensation included in other costs	$	156	$	125	$	303	$	219
Corporate-level stock-based compensation included in general and administrative expenses		810		820		1,669		1,376
Stock-based compensation, net of amounts capitalized		966		945		1,972		1,595
Amount capitalized to Property and Equipment - net		114		—		142		—
Total stock-based compensation	$	1,080	$	945	$	2,114	$	1,595

Income (Loss) Per Share - Additional Information (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Earnings Per Share [Line Items]
Shares of common stock subject to outstanding employee stock options that were excluded from the calculation of diluted income (loss) per share	678	768	678	768

Balance Sheet Components - Schedule of Accounts and Other Receivables (Details) - USD ($) $ in Thousands	Feb. 29, 2024	Aug. 31, 2023
Receivables Net Current [Line Items]
Accounts and other receivables	$ 5,347	$ 5,048
Lease Receivables
Receivables Net Current [Line Items]
Accounts and other receivables	4,060	3,973
Credit Card and Other Receivables
Receivables Net Current [Line Items]
Accounts and other receivables	$ 1,287	$ 1,075

Condensed Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
Condensed Statements of Cash Flows - USD ($) $ in Thousands	Feb. 29, 2024	Feb. 28, 2023
Cash flows from operating activities
Net loss	$ (3,045)	$ (3,103)
Adjustments to reconcile net loss to net cash provided by operating activities
Depreciation and amortization	5,381	3,507
Stock-based compensation, net of amounts capitalized	1,972	1,595
Loss on disposal of property and equipment		50
Non-cash lease expense	2,262	1,825
Changes in operating assets and liabilities:
Accounts and other receivables	(176)	(11)
Inventories	(126)	(316)
Due from affiliate	72	149
Prepaid expenses and other current assets	834	(177)
Deposits and other assets	32	245
Accounts payable	(946)	(797)
Accrued expenses and other current liabilities	829	598
Salaries and wages payable	(85)	(155)
Operating lease liabilities	(558)	(242)
Due to affiliate	(12)	(278)
Sales tax payable	(216)	(17)
Net cash provided by operating activities	6,218	1,677
Cash flows from investing activities
Payments for property and equipment	(22,845)	(14,302)
Payments for initial direct costs	(174)	(275)
Payments for purchases of liquor licenses	(120)	(831)
Purchases of short-term investments	(3,500)
Redemption of short- term investments	5,999
Net cash used in investing activities	(20,640)	(15,408)
Cash flows from financing activities
Repayment of principal on finance leases	(44)	(341)
Taxes paid on vested restricted stock awards	(368)
Proceeds from exercise of stock options	1,905	584
Net cash provided by financing activities	1,493	243
Decrease in cash and cash equivalents	(12,929)	(13,488)
Cash and cash equivalents, beginning of period	69,697	35,782
Cash and cash equivalents, end of period	56,768	22,294
Supplemental disclosures of cash flow information
Cash paid for income taxes	112	117
Noncash investing activities
Amounts unpaid for purchases of property and equipment	$ 2,394	$ 3,752

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Feb. 29, 2024	Nov. 30, 2023	Feb. 28, 2023	Nov. 30, 2022	Feb. 29, 2024	Feb. 28, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ (998)	$ (2,047)	$ (1,015)	$ (2,088)	$ (3,045)	$ (3,103)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Condensed Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Class A	Class B	Common Stock Class A	Common Stock Class B	Additional Paid-in-Capital	Accumulated Deficit	Accumulated Other Comprehensive Income
Beginning balances at Aug. 31, 2022	$ 93,294			$ 9	$ 1	$ 118,970	$ (25,686)
Beginning balance, shares at Aug. 31, 2022				8,788	1,000
Stock-based compensation	650					650
Employee stock plan	51					51
Employee stock plan, shares				3
Net loss	(2,088)						(2,088)
Ending balances at Nov. 30, 2022	91,907			$ 9	$ 1	119,671	(27,774)
Ending balance, shares at Nov. 30, 2022				8,791	1,000
Beginning balances at Aug. 31, 2022	93,294			$ 9	$ 1	118,970	(25,686)
Beginning balance, shares at Aug. 31, 2022				8,788	1,000
Net loss	(3,103)
Ending balances at Feb. 28, 2023	92,370			$ 9	$ 1	121,149	(28,789)
Ending balance, shares at Feb. 28, 2023				8,819	1,000
Beginning balances at Nov. 30, 2022	91,907			$ 9	$ 1	119,671	(27,774)
Beginning balance, shares at Nov. 30, 2022				8,791	1,000
Stock-based compensation	945					945
Employee stock plan	533					533
Employee stock plan, shares				28
Net loss	(1,015)						(1,015)
Ending balances at Feb. 28, 2023	92,370			$ 9	$ 1	121,149	(28,789)
Ending balance, shares at Feb. 28, 2023				8,819	1,000
Beginning balances at Aug. 31, 2023	164,641			$ 10	$ 1	188,771	(24,184)	$ 43
Beginning balance, shares at Aug. 31, 2023		10,147,000	1,000,000	10,147	1,000
Stock-based compensation	1,034					1,034
Employee stock plan	110					110
Employee stock plan, shares				8
Net loss	(2,047)						(2,047)
Other comprehensive income	3							3
Ending balances at Nov. 30, 2023	163,741			$ 10	$ 1	189,915	(26,231)	46
Ending balance, shares at Nov. 30, 2023				10,155	1,000
Beginning balances at Aug. 31, 2023	164,641			$ 10	$ 1	188,771	(24,184)	43
Beginning balance, shares at Aug. 31, 2023		10,147,000	1,000,000	10,147	1,000
Net loss	(3,045)
Ending balances at Feb. 29, 2024	165,280			$ 10	$ 1	192,422	(27,229)	76
Ending balance, shares at Feb. 29, 2024		10,226,000	1,000,000	10,226	1,000
Beginning balances at Nov. 30, 2023	163,741			$ 10	$ 1	189,915	(26,231)	46
Beginning balance, shares at Nov. 30, 2023				10,155	1,000
Stock-based compensation	1,080					1,080
Employee stock plan	1,427					1,427
Employee stock plan, shares				71
Net loss	(998)						(998)
Other comprehensive income	30							30
Ending balances at Feb. 29, 2024	$ 165,280			$ 10	$ 1	$ 192,422	$ (27,229)	$ 76
Ending balance, shares at Feb. 29, 2024		10,226,000	1,000,000	10,226	1,000

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

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- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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Fair Value Measurements (Tables)

6 Months Ended

Feb. 29, 2024

Fair Value Disclosures [Abstract]

Schedule of Assets Measured at Fair Value on a Recurring Basis

The following table sets forth the Company’s assets measured at fair value on a recurring basis as of February 29, 2024.


	Level 1		Level 2		Level 3		Total
	(amounts in thousands)
Assets:
Certificates of deposits	$	—	$	4,000	$	—	$	4,000
Treasury bills		2,075		—		—		2,075
Total assets at fair value	$	2,075	$	4,000	$	—	$	6,075

Income Taxes

6 Months Ended

Feb. 29, 2024

Income Tax Disclosure [Abstract]

Income Taxes

Note 9. Income Taxes

The Company recorded an income tax expense of $50 thousand and $15 thousand for the three months ended February 29, 2024 and February 28, 2023, respectively and income tax expense of $88 thousand and $25 thousand for the six months ended February 29, 2024 and February 28, 2023, respectively. The Company’s effective tax rates for the three and six months ended February 29, 2024 substantially differed from the federal statutory tax rate of 21% primarily due to a valuation allowance for the Company’s deferred tax assets.

The Company continually monitors and performs an assessment of the realizability of its deferred tax assets, including an analysis of factors such as future taxable income, reversal of existing taxable temporary differences, and tax planning strategies. In assessing the need for a valuation allowance, the Company considered both positive and negative evidence related to the likelihood of realization of deferred tax assets using a “more likely than not” standard. In making such assessment, more weight was given to evidence that could be objectively verified, including recent cumulative losses. Based on the Company’s review of this evidence, management determined that a full valuation allowance against all of the Company’s net deferred tax assets at February 29, 2024 was appropriate.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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Fair Value Measurements - Schedule of Assets Measured at Fair Value on a Recurring Basis (Details) - Fair Value Recurring $ in Thousands	Feb. 29, 2024 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	$ 6,075
Certificates of Deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	4,000
Treasury Bills
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	2,075
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	2,075
Level 1 \| Treasury Bills
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	2,075
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	4,000
Level 2 \| Certificates of Deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	$ 4,000

Leases - Summary of Operating Leases (Details) - USD ($) $ in Thousands	Feb. 29, 2024	Aug. 31, 2023
Leases [Abstract]
Right-of-use assets	$ 112,084	$ 103,884
Lease liabilities – current	10,376	9,225
Lease liabilities – non-current	118,936	110,234
Total lease liabilities	$ 129,312	$ 119,459

Leases - Summary of Weighted Average Remaining Lease Term and Weighted Average Discount Rate (Details)	Feb. 29, 2024	Feb. 28, 2023
Weighted Average Remaining Lease Term (Years)
Operating leases	16 years 6 months	16 years 1 month 6 days
Weighted Average Discount Rate
Operating leases	7.00%	6.50%

Income (Loss) Per Share - Computation of Basic and Diluted Net Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Earnings Per Share Diluted [Line Items]
Weighted average common shares outstanding – basic	11,179	9,801	11,162	9,795
Diluted	11,179	9,801	11,162	9,795
Basic	$ (0.09)	$ (0.1)	$ (0.27)	$ (0.32)
Diluted	$ (0.09)	$ (0.1)	$ (0.27)	$ (0.32)
Class A
Earnings Per Share Diluted [Line Items]
Net loss attributable to common stockholders	$ (909)	$ (911)	$ (2,772)	$ (2,786)
Weighted average common shares outstanding – basic	10,179	8,801	10,162	8,795
Diluted	10,179	8,801	10,162	8,795
Basic	$ (0.09)	$ (0.1)	$ (0.27)	$ (0.32)
Diluted	$ (0.09)	$ (0.1)	$ (0.27)	$ (0.32)
Class B
Earnings Per Share Diluted [Line Items]
Net loss attributable to common stockholders	$ (89)	$ (104)	$ (273)	$ (317)
Weighted average common shares outstanding – basic	1,000	1,000	1,000	1,000
Diluted	1,000	1,000	1,000	1,000
Basic	$ (0.09)	$ (0.1)	$ (0.27)	$ (0.32)
Diluted	$ (0.09)	$ (0.1)	$ (0.27)	$ (0.32)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

Balance Sheet Components - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Feb. 29, 2024	Aug. 31, 2023
Property Plant And Equipment [Line Items]
Property and equipment - gross	$ 157,442	$ 134,329
Accumulated depreciation	(33,279)	(27,902)
Total property and equipment – net	124,163	106,427
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property and equipment - gross	90,644	75,472
Lease Assets
Property Plant And Equipment [Line Items]
Property and equipment - gross	6,271	6,247
Furniture and Fixtures
Property Plant And Equipment [Line Items]
Property and equipment - gross	44,690	34,213
Computer Equipment
Property Plant And Equipment [Line Items]
Property and equipment - gross	3,380	2,792
Vehicles
Property Plant And Equipment [Line Items]
Property and equipment - gross	220	220
Software
Property Plant And Equipment [Line Items]
Property and equipment - gross	1,017	1,016
Construction in Progress
Property Plant And Equipment [Line Items]
Property and equipment - gross	$ 11,220	$ 14,369

Stock-based Compensation - Summary of Stock Option Activity under Stock Incentive Plan (Details) - Stock Incentive Plan - $ / shares	3 Months Ended
	Feb. 29, 2024	Nov. 30, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options Outstanding, Number of shares underlying outstanding options, Beginning balance	658,698	653,395
Options Outstanding, Number of shares underlying outstanding options, Options granted	49,420	16,360
Options Outstanding, Number of shares underlying outstanding options, Options exercised	(64,581)	(7,241)
Options Outstanding, Number of shares underlying outstanding options, Options cancelled/forfeited	(6,786)	(3,816)
Options Outstanding, Number of shares underlying outstanding options, Ending balance	636,751	658,698
Options Outstanding, Weighted Average Exercise Price Per Share, Beginning balance	$ 35.27	$ 34.25
Options Outstanding, Weighted Average Exercise Price Per Share, Options granted	95.04	72.25
Options Outstanding, Weighted Average Exercise Price Per Share, Options exercised	25	15.15
Options Outstanding, Weighted Average Exercise Price Per Share, Options canceled/forfeited	71.09	56.75
Options Outstanding, Weighted Average Exercise Price Per Share, Ending balance	$ 40.57	$ 35.27

Leases

6 Months Ended

Feb. 29, 2024

Leases [Abstract]

Leases

Note 3. Leases

The Company has operating and finance leases for its corporate office, restaurant locations, office equipment, kitchen equipment and automobiles. The Company’s finance leases are immaterial. The Company’s leases have remaining lease terms of less than 1 year to 20 years, some of which include options to extend the leases.

Lease related costs recognized in the statements of operations and comprehensive income (loss) are as follows:




		Three Months Ended				Six Months Ended
		February 29, 2024		February 28, 2023		February 29, 2024		February 28, 2023
		(amounts in thousands)
Operating lease cost	Classification
Operating lease cost	Occupancy and related expenses, other costs and general and administrative expenses	$	3,237	$	2,410	$	6,298	$	4,672
Variable lease cost	Occupancy and related expenses, and general and administrative expenses		724		799		1,575		1,444
Total operating lease cost		$	3,961	$	3,209	$	7,873	$	6,116

Supplemental balance sheet information related to leases is as follows:

Operating Leases


	February 29, 2024		August 31, 2023
	(amounts in thousands)
Right-of-use assets	$	112,084	$	103,884

Lease liabilities – current	$	10,376	$	9,225
Lease liabilities – non-current		118,936		110,234
Total lease liabilities	$	129,312	$	119,459



	Six Months Ended
	February 29, 2024			February 28, 2023
Weighted Average Remaining Lease Term (Years)
Operating leases		16.5			16.1

Weighted Average Discount Rate
Operating leases		7.0	%		6.5	%

Supplemental disclosures of cash flow information related to leases are as follows:


	Six Months Ended
	February 29, 2024		February 28, 2023
	(amounts in thousands)
Operating cash flows paid for operating lease liabilities	$	4,954	$	3,808
Operating right-of-use assets obtained in exchange for new operating lease liabilities	$	11,893	$	11,782

As of February 29, 2024, the Company had an additional $44.8 million of operating leases related to restaurants for which the Company had not yet taken possession. Subsequent to February 29, 2024, the Company entered into one additional operating lease related to a restaurant for which the Company has not yet taken possession. The lease liabilities associated with the lease after February 29, 2024 is $4.4 million. The operating lease is expected to commence in fiscal year 2024, with a lease term of 15 years.

Maturities of lease liabilities, net of lease receivables, were as follows:


	Operating Leases
	(amounts in thousands)
Remainder of 2024	$	1,928
2025		10,397
2026		11,946
2027		12,535
2028		12,152
Thereafter		171,836
Total lease payments		220,794
Less: imputed interest		(91,482	)
Present value of lease liabilities	$	129,312

Leases (Tables)

6 Months Ended

Feb. 29, 2024

Leases [Abstract]

Summary of Lease Related Costs

Lease related costs recognized in the statements of operations and comprehensive income (loss) are as follows:




		Three Months Ended				Six Months Ended
		February 29, 2024		February 28, 2023		February 29, 2024		February 28, 2023
		(amounts in thousands)
Operating lease cost	Classification
Operating lease cost	Occupancy and related expenses, other costs and general and administrative expenses	$	3,237	$	2,410	$	6,298	$	4,672
Variable lease cost	Occupancy and related expenses, and general and administrative expenses		724		799		1,575		1,444
Total operating lease cost		$	3,961	$	3,209	$	7,873	$	6,116

Summary of Supplemental Balance Sheet Information

Supplemental balance sheet information related to leases is as follows:

Operating Leases


	February 29, 2024		August 31, 2023
	(amounts in thousands)
Right-of-use assets	$	112,084	$	103,884

Lease liabilities – current	$	10,376	$	9,225
Lease liabilities – non-current		118,936		110,234
Total lease liabilities	$	129,312	$	119,459



	Six Months Ended
	February 29, 2024			February 28, 2023
Weighted Average Remaining Lease Term (Years)
Operating leases		16.5			16.1

Weighted Average Discount Rate
Operating leases		7.0	%		6.5	%

Summary of Supplemental Disclosures of Cash Flow Information Related to Leases

Supplemental disclosures of cash flow information related to leases are as follows:


	Six Months Ended
	February 29, 2024		February 28, 2023
	(amounts in thousands)
Operating cash flows paid for operating lease liabilities	$	4,954	$	3,808
Operating right-of-use assets obtained in exchange for new operating lease liabilities	$	11,893	$	11,782

Summary of Maturities of Lease Liabilities Net of Lease Receivables

Maturities of lease liabilities, net of lease receivables, were as follows:


	Operating Leases
	(amounts in thousands)
Remainder of 2024	$	1,928
2025		10,397
2026		11,946
2027		12,535
2028		12,152
Thereafter		171,836
Total lease payments		220,794
Less: imputed interest		(91,482	)
Present value of lease liabilities	$	129,312

Stock-based Compensation

6 Months Ended

Feb. 29, 2024

Share-Based Payment Arrangement [Abstract]

Stock-based Compensation

Note 5. Stock-based Compensation

The following table summarizes the stock option activity under the Company’s 2018 Incentive Compensation Plan, as amended and restated (the “Stock Incentive Plan”):


	Options Outstanding
	Number of Shares Underlying Outstanding Options			Weighted Average Exercise Price Per Share

Outstanding — August 31, 2023		653,395		$	34.25
Granted		16,360		$	72.25
Exercised		(7,241	)	$	15.15
Cancelled/forfeited		(3,816	)	$	56.75
Outstanding — November 30, 2023		658,698		$	35.27
Granted		49,420		$	95.04
Exercised		(64,581	)	$	25.00
Cancelled/forfeited		(6,786	)	$	71.09
Outstanding — February 29, 2024		636,751		$	40.57

The following table summarizes the restricted stock unit (“RSU”) activity under the Stock Incentive Plan:


	Number of Shares Underlying Outstanding RSU			Weighted Average Grant Date Fair Value
Outstanding — August 31, 2023		31,105		$	69.88
Granted		—			—
Vested		(1,359	)	$	73.58
Cancelled/forfeited		(351	)	$	62.14
Outstanding — November 30, 2023		29,395		$	69.80
Granted		19,939		$	98.13
Vested		(8,095	)	$	62.14
Cancelled/forfeited		(436	)	$	66.10
Outstanding — February 29, 2024		40,803		$	85.20

The total stock-based compensation recognized under the Stock Incentive Plan in the statements of operations and comprehensive income (loss) is as follows:


	Three Months Ended				Six Months Ended
	February 29, 2024		February 28, 2023		February 29, 2024		February 28, 2023
	(amounts in thousands)
Restaurant-level stock-based compensation included in other costs	$	156	$	125	$	303	$	219
Corporate-level stock-based compensation included in general and administrative expenses		810		820		1,669		1,376
Stock-based compensation, net of amounts capitalized		966		945		1,972		1,595
Amount capitalized to Property and Equipment - net		114		—		142		—
Total stock-based compensation	$	1,080	$	945	$	2,114	$	1,595

Leases - Summary of Maturities of Lease Liabilities Net of Lease Receivables (Details) - USD ($) $ in Thousands	Feb. 29, 2024	Aug. 31, 2023
Operating Leases
Remainder of 2024	$ 1,928
2025	10,397
2026	11,946
2027	12,535
2028	12,152
Thereafter	171,836
Total lease payments	220,794
Less: imputed interest	(91,482)
Present value of lease liabilities	$ 129,312	$ 119,459

Organization and Basis of Presentation

6 Months Ended

Feb. 29, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Basis of Presentation

Note 1. Organization and Basis of Presentation

Kura Sushi USA, Inc. is a technology-enabled Japanese restaurant concept that provides guests with a distinctive dining experience by serving authentic Japanese cuisine through an engaging revolving sushi service model, which the Company refers to as the “Kura Experience.” Kura Sushi encourages healthy lifestyles by serving freshly prepared Japanese cuisine using high-quality ingredients that are free from artificial seasonings, sweeteners, colorings, and preservatives. Kura Sushi aims to make quality Japanese cuisine accessible to its guests across the United States through affordable prices and an inviting atmosphere. “Kura Sushi USA,” “Kura Sushi,” “Kura,” “our” and the “Company” refer to Kura Sushi USA, Inc. unless expressly indicated or the context otherwise requires.

Basis of Presentation

The accompanying unaudited condensed financial statements (the “Condensed Financial Statements”) have been prepared by the Company in accordance with generally accepted accounting principles in the United States (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC. As such, these Condensed Financial Statements should be read in conjunction with the Company’s audited financial statements and accompanying notes included in its Annual Report on Form 10-K for the fiscal year ended August 31, 2023.

The accounting policies followed by the Company are set forth in Part II, Item 8, Note 2, Basis of Presentation and Summary of Significant Accounting Policies, of the Notes to Financial Statements included in the Company’s Annual Report on Form 10‑K for the fiscal year ended August 31, 2023. In the opinion of management, all adjustments necessary to fairly state the Condensed Financial Statements have been made. All such adjustments are of a normal, recurring nature. The results of operations for interim periods are not necessarily indicative of results to be expected for the fiscal year ending August 31, 2024 or for any other future annual or interim period.

Fiscal Year

The Company’s fiscal year begins on September 1 and ends on August 31, and references made to “fiscal year 2024” and “fiscal year 2023” refer to the Company’s fiscal years ending August 31, 2024 and ended August 31, 2023, respectively.

Use of Estimates

Preparing financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods presented.

Significant items subject to such estimates include asset retirement obligations, stock-based compensation, the useful lives of assets, the assessment of the recoverability of long-lived assets, and income taxes. The Company evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors and adjusts those estimates and assumptions when facts and circumstances dictate. Actual results could differ materially from those estimates and assumptions.

Short-Term Investments

Short-term investments consist of certificates of deposits and Treasury bills. The Company considers all highly liquid investments with an original maturity date greater than three months but less than one year as short-term investments. The carrying value of the short-term investments is equivalent to their amortized cost basis. As of February 29, 2024 and August 31, 2023, short-term investments were $6.1 million and $8.5 million, respectively. The certificates of deposits are deposited at Federal Deposit Insurance Corporation (“FDIC”) insured banks. The certificates of deposits are in amounts of $250,000 and deposited in multiple banks to ensure that the entire deposit balance is eligible for FDIC insurance. Certificates of deposits and Treasury bills are classified as available-for-sale debt securities which are measured at fair value with unrealized gains or losses recorded in other comprehensive income (loss). As of February 29, 2024, the Company recorded $76 thousand in unrealized gains on short-term investments in accumulated other comprehensive income (loss), which consisted of $75 thousand in unrealized gains on Treasury bills and $1 thousand in unrealized gains on certificates of deposits. The Company reclassified $41 thousand out of accumulated other comprehensive income into earnings for the period related to maturities of certificates of deposits and a Treasury bill, which consisted

of $41 thousand in realized gains on certificates of deposits and none in realized gains or losses on Treasury bills. The Company determines realized gains or losses on the available-for-sale debt securities on a specific identification method basis. Based on the evaluation of credit risk factors, the Company has concluded that an allowance for credit losses is unnecessary for its short-term investments.

Comprehensive Income (Loss)

Comprehensive income (loss) is defined as the change in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. The Company’s short-term investments consist of certificates of deposits and Treasury bills that are classified as available-for-sale debt securities which are measured at fair value with unrealized gains or losses recorded in other comprehensive income (loss).

Recently Issued Accounting Pronouncements

In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”, which requires greater disaggregation of income tax disclosures related to the income tax rate reconciliation and income taxes paid and effective for fiscal years beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued. The amendments should be applied on a prospective basis although retrospective application is permitted. The Company is currently evaluating the effects of this pronouncement on its financial statements and expects the update to result in additional disclosures.

In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The guidance in this update is effective for all public entities for fiscal years beginning after December 15, 2023, with early adoption permitted. The Company is currently evaluating the effects of this pronouncement on its financial statements and expects the update to result in additional disclosures.

Related Party Transactions - Additional Information (Details) - Kura Japan - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Aug. 31, 2019	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023	Apr. 10, 2020
Professional Fees, Travel and Other Administrative Expenses
Related Party Transaction [Line Items]
Reimbursements by related party		$ 65	$ 26	$ 222	$ 60
Revolving Credit Facility Agreement \| COVID-19
Related Party Transaction [Line Items]
Credit facility maximum borrowing capacity						$ 45,000
Amended and Restated Exclusive License Agreement
Related Party Transaction [Line Items]
Royalty fee of net sales	0.50%

Debt - Additional Information (Details) - USD ($)	6 Months Ended
Debt - Additional Information (Details) - USD ($)	Feb. 29, 2024	Aug. 31, 2023	Apr. 10, 2020
Debt Instrument [Line Items]
Revolving credit line interest rate	130.00%
Revolving Credit Facility Agreement
Debt Instrument [Line Items]
Outstanding balance	$ 0
Remaining availability under credit agreement		$ 45,000,000
Revolving Credit Facility Agreement \| Kura Japan
Debt Instrument [Line Items]
Outstanding borrowings			$ 45,000,000.0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1F

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Related Party Transactions - Schedule of Related Party Transactions Due to and from Affiliates (Details) - Kura Japan - USD ($) $ in Thousands	Feb. 29, 2024	Aug. 31, 2023
Related Party Transaction [Line Items]
Due from affiliate	$ 32	$ 104
Due to affiliate	$ 355	$ 555

Insider Trading Arrangements	6 Months Ended
Insider Trading Arrangements	Feb. 29, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Condensed Statements of Operations and Comprehensive Loss - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Sales	$ 57,291	$ 43,944	$ 108,766	$ 83,262
Restaurant operating costs:
Depreciation and amortization expenses	2,694	1,758	5,170	3,334
Other costs	8,356	5,866	15,947	11,187
Total restaurant operating costs	50,706	37,783	96,309	72,530
General and administrative expenses	8,168	7,122	16,777	13,764
Depreciation and amortization expenses	107	88	211	173
Total operating expenses	58,981	44,993	113,297	86,467
Operating loss	(1,690)	(1,049)	(4,531)	(3,205)
Other expense (income):
Interest expense	12	14	20	30
Interest income	(754)	(63)	(1,594)	(157)
Loss before income taxes	(948)	(1,000)	(2,957)	(3,078)
Income tax expense	50	15	88	25
Net loss	$ (998)	$ (1,015)	$ (3,045)	$ (3,103)
Net loss per Class A and Class B shares
Basic	$ (0.09)	$ (0.1)	$ (0.27)	$ (0.32)
Diluted	$ (0.09)	$ (0.1)	$ (0.27)	$ (0.32)
Weighted average Class A and Class B shares outstanding
Basic	11,179	9,801	11,162	9,795
Diluted	11,179	9,801	11,162	9,795
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent [Abstract]
Unrealized gain on short-term investments	$ 30		$ 33
Comprehensive loss	(968)	$ (1,015)	(3,012)	$ (3,103)
Food and Beverage Costs
Restaurant operating costs:
Cost of goods and services sold	16,935	13,240	32,300	25,670
Labor and Related Costs
Restaurant operating costs:
Cost of goods and services sold	18,768	13,854	35,031	26,389
Occupancy and Related Expenses
Restaurant operating costs:
Cost of goods and services sold	$ 3,953	$ 3,065	$ 7,861	$ 5,950

Leases - Summary of Lease Related Costs (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Operating lease cost
Operating lease cost	$ 3,237	$ 2,410	$ 6,298	$ 4,672
Variable lease cost	724	799	1,575	1,444
Total operating lease cost	$ 3,961	$ 3,209	$ 7,873	$ 6,116

Income (Loss) Per Share (Tables)

6 Months Ended

Feb. 29, 2024

Earnings Per Share [Abstract]

Computation of Basic and Diluted Income (Loss) Per Share

The following table sets forth the computation of the Company’s basic and diluted net income (loss) per share:


	Three Months Ended												Six Months Ended
	February 29, 2024						February 28, 2023							February 29, 2024						February 28, 2023
	Class A			Class B			Class A			Class B				Class A			Class B			Class A			Class B
	(amounts in thousands, except per share data)
Net loss attributable to common stockholders	$	(909	)	$	(89	)	$	(911	)	$	(104	)		$	(2,772	)	$	(273	)	$	(2,786	)	$	(317	)

Weighted average common shares outstanding – basic		10,179			1,000			8,801			1,000				10,162			1,000			8,795			1,000
Dilutive effect of stock-based awards		—			—			—			—				—			—			—			—
Weighted average common shares outstanding – diluted		10,179			1,000			8,801			1,000				10,162			1,000			8,795			1,000

Net loss per share attributable to common stockholders – basic	$	(0.09	)	$	(0.09	)	$	(0.10	)	$	(0.10	)		$	(0.27	)	$	(0.27	)	$	(0.32	)	$	(0.32	)
Net loss per share attributable to common stockholders – diluted	$	(0.09	)	$	(0.09	)	$	(0.10	)	$	(0.10	)		$	(0.27	)	$	(0.27	)	$	(0.32	)	$	(0.32	)

Stock-based Compensation - Summary of Restricted Stock Unit (RSU) Activity Under Stock Incentive Plan (Details) - Stock Incentive Plan - Restricted Stock Units - $ / shares	3 Months Ended
	Feb. 29, 2024	Nov. 30, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
RSUs Outstanding, Number of Shares Underlying Outstanding RSUs, Beginning balance	29,395	31,105
RSUs Outstanding, Number of Shares Underlying Outstanding RSUs, RSUs granted	19,939
RSUs Outstanding, Number of Shares Underlying Outstanding RSUs, RSUs vested	(8,095)	(1,359)
RSUs Outstanding, Number of Shares Underlying Outstanding RSUs, RSUs cancelled/forfeited	(436)	(351)
RSUs Outstanding, Number of Shares Underlying Outstanding RSUs, Ending balance	40,803	29,395
Weighted average exercise price per share, RSUs outstanding Beginning	$ 69.8	$ 69.88
Weighted average exercise price per share, RSUs granted	98.13
Weighted average exercise price per share, RSUs vested	62.14	73.58
Weighted average exercise price per share, RSUs cancelled/forfeited	66.1	62.14
Weighted average exercise price per share, RSUs outstanding Endining	$ 85.2	$ 69.8

Related Party Transactions

6 Months Ended

Feb. 29, 2024

Related Party Transactions

Note 4. Related Party Transactions

Kura Sushi, Inc. (“Kura Japan”) is the majority stockholder of the Company and is incorporated and headquartered in Japan. In August 2019, the Company entered into a Shared Services Agreement with Kura Japan, pursuant to which Kura Japan provides the Company with certain strategic, operational and other support services, including assigning certain employees to work for the Company as expatriates to provide support to the Company’s operations, sending its employees to the Company on a short-term basis to provide support for the opening of new restaurants or renovation of existing restaurants, and providing the Company with certain supplies, parts and equipment for use in the Company’s restaurants. In addition, the Company has agreed to continue to provide Kura Japan with certain translational support services and market research. In exchange for such services, supplies, parts and equipment, the parties pay fees to each other as set forth under the Shared Services Agreement. A right of setoff is not required; however, from time to time, either party will net settle transactions as needed. Purchases of administrative supplies, expatriate salaries and travel and other administrative expenses payable to Kura Japan are included in general and administrative expenses in the accompanying statements of operations and comprehensive income (loss). Purchases of equipment from Kura Japan are included in property and equipment in the accompanying balance sheets.

In August 2019, the Company entered into an Amended and Restated Exclusive License Agreement (the “License Agreement”) with Kura Japan. Pursuant to the License Agreement, the Company pays Kura Japan a royalty fee of 0.5% of the Company’s net sales in exchange for an exclusive, royalty-bearing license for the use of certain of Kura Japan’s intellectual property rights, including, but not limited to, Kura Japan’s trademarks for “Kura Sushi,” “Mr. Fresh” and “Kura Revolving Sushi Bar,” and patents for a food management system and the Mr. Fresh protective dome, among other intellectual property rights necessary to continue operation of the Company’s restaurants. Royalty payments to Kura Japan are included in other costs at the restaurant level in the accompanying statements of operations and comprehensive income (loss).

On April 10, 2020, the Company and Kura Japan entered into a Revolving Credit Agreement, as amended, to provide the Company a revolving credit line of $45.0 million (the “Revolving Credit Agreement”). For additional information, see “Note 6. Debt.”

Balances with Kura Japan are as follows:


	February 29, 2024		August 31, 2023
	(amounts in thousands)
Due from affiliate	$	32	$	104
Due to affiliate	$	355	$	555

Reimbursements and other payments by the Company to Kura Japan were as follows:


	Three Months Ended				Six Months Ended
	February 29, 2024		February 28, 2023		February 29, 2024		February 28, 2023
	(amounts in thousands)
Related party transactions:
Expatriate salaries expense	$	48	$	33	$	91	$	54
Royalty payments		287		220		545		417
Travel and other administrative expenses		—		30		5		30
Purchases of equipment		797		718		1,437		1,456
Total related party transactions	$	1,132	$	1,001	$	2,078	$	1,957

Reimbursements by Kura Japan to the Company were $65 thousand and $26 thousand for the three months ended February 29, 2024 and February 28, 2023, respectively and were $222 thousand and $60 thousand for the six months ended February 29, 2024 and February 28, 2023, respectively. The reimbursements were primarily for directors and officers liability insurance, travel, professional fees and other administrative expenses.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147483326/850-10-50-1

+ Details

Debt

6 Months Ended

Feb. 29, 2024

Debt Disclosure [Abstract]

Debt

Note 6. Debt

On April 10, 2020, the Company and Kura Japan entered into a Revolving Credit Agreement, as amended, establishing a $45.0 million revolving credit line for the Company. The maturity date for each advance is 60 months from the date of disbursement and the last day of the period of availability for advances is April 10, 2025. The Revolving Credit Note under the Revolving Credit Agreement has an interest rate for advances fixed at 130% of the Annual Compounding Long-Term Applicable Federal Rate (“AFR”) on the date such advance is made. There are no financial covenants under the Revolving Credit Agreement with which the Company must comply.

As of February 29, 2024 and August 31, 2023, the Company had no outstanding balance and $45.0 million of availability remaining under the Revolving Credit Agreement. For additional information, see “Note 4. Related Party Transactions.”

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Feb. 29, 2024	Mar. 29, 2024
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Feb. 29, 2024
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Title of 12(b) Security	Class A Common Stock, $0.001 par value per share
Trading Symbol	KRUS
Security Exchange Name	NASDAQ
Entity Registrant Name	KURA SUSHI USA, INC.
Entity Central Index Key	0001772177
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--08-31
Entity Filer Category	Accelerated Filer
Entity Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity File Number	001-39012
Entity Tax Identification Number	26-3808434
Entity Address, Address Line One	17461 Derian Avenue
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Irvine
Entity Address, State or Province	CA
Entity Incorporation, State or Country Code	DE
Entity Address, Postal Zip Code	92614
City Area Code	657
Local Phone Number	333-4100
Document Quarterly Report	true
Document Transition Report	false
Class A
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		10,230,663
Class B
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,000,050

Balance Sheet Components - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Property, Plant and Equipment, Net [Abstract]
Depreciation and amortization expenses	$ 2,800	$ 1,800	$ 5,381	$ 3,507

Income (Loss) Per Share

6 Months Ended

Feb. 29, 2024

Earnings Per Share [Abstract]

Income (Loss) Per Share

Note 7. Income (Loss) Per Share

The net income (loss) per share attributable to common stockholders is allocated based on the contractual participation rights of the Class A common stock and Class B common stock as if the income for the year had been distributed. As the liquidation and dividend rights for Class A and Class B common stock are identical, the net loss attributable to all common stockholders is allocated on a proportionate basis.

The following table sets forth the computation of the Company’s basic and diluted net income (loss) per share:


	Three Months Ended												Six Months Ended
	February 29, 2024						February 28, 2023							February 29, 2024						February 28, 2023
	Class A			Class B			Class A			Class B				Class A			Class B			Class A			Class B
	(amounts in thousands, except per share data)
Net loss attributable to common stockholders	$	(909	)	$	(89	)	$	(911	)	$	(104	)		$	(2,772	)	$	(273	)	$	(2,786	)	$	(317	)

Weighted average common shares outstanding – basic		10,179			1,000			8,801			1,000				10,162			1,000			8,795			1,000
Dilutive effect of stock-based awards		—			—			—			—				—			—			—			—
Weighted average common shares outstanding – diluted		10,179			1,000			8,801			1,000				10,162			1,000			8,795			1,000

Net loss per share attributable to common stockholders – basic	$	(0.09	)	$	(0.09	)	$	(0.10	)	$	(0.10	)		$	(0.27	)	$	(0.27	)	$	(0.32	)	$	(0.32	)
Net loss per share attributable to common stockholders – diluted	$	(0.09	)	$	(0.09	)	$	(0.10	)	$	(0.10	)		$	(0.27	)	$	(0.27	)	$	(0.32	)	$	(0.32	)

The Company computes basic income (loss) per common share using net income (loss) and the weighted average number of common shares outstanding during the period, and computes diluted income (loss) per common share using net income (loss) and the weighted average number of common shares and potentially dilutive common shares outstanding during the period. Potentially dilutive common shares include dilutive outstanding employee stock options and restricted stock units.

For the three and six months ended February 29, 2024 and February 28, 2023, there were 678 thousand and 768 thousand shares of common stock subject to outstanding employee stock options and RSUs that were excluded from the calculation of diluted loss per share because their inclusion would have been anti-dilutive.

Stock-based Compensation - Summary of Stock Based Compensation Recognized under Stock Incentive Plan (Details) - Stock Incentive Plan - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, net of amounts capitalized	$ 966	$ 945	$ 1,972	$ 1,595
Total stock-based compensation	1,080	945	2,114	1,595
Restaurant-level Stock Based Compensation Included In Other Costs
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, net of amounts capitalized	156	125	303	219
Corporate-level Stock Based Compensation Included In General and Administrative Expenses
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation, net of amounts capitalized	810	$ 820	1,669	$ 1,376
Amount Capitalized to Property and Equipment - net
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation cost capitalized to Property and Equipment - net	$ 114		$ 142

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
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-Section 35
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Balance Sheet Components

6 Months Ended

Feb. 29, 2024

Balance Sheet Related Disclosures [Abstract]

Balance Sheet Components

Note 2. Balance Sheet Components

Accounts and Other Receivables


	February 29, 2024		August 31, 2023
	(amounts in thousands)
Lease receivables	$	4,060	$	3,973
Credit card and other receivables		1,287		1,075
Total accounts and other receivables	$	5,347	$	5,048

Property and Equipment - net


	February 29, 2024			August 31, 2023
	(amounts in thousands)
Leasehold improvements	$	90,644		$	75,472
Lease assets		6,271			6,247
Furniture and fixtures		44,690			34,213
Computer equipment		3,380			2,792
Vehicles		220			220
Software		1,017			1,016
Construction in progress		11,220			14,369
Property and equipment – gross		157,442			134,329
Less: accumulated depreciation and amortization		(33,279	)		(27,902	)
Total property and equipment – net	$	124,163		$	106,427

Depreciation and amortization expense for property and equipment was $2.8 million and $1.8 million for the three months ended February 29, 2024 and February 28, 2023, respectively, and was $5.4 million and $3.5 million for the six months ended February 29, 2024 and February 28, 2023, respectively.

Organization and Basis of Presentation (Policies)	6 Months Ended
Organization and Basis of Presentation (Policies)	Feb. 29, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed financial statements (the “Condensed Financial Statements”) have been prepared by the Company in accordance with generally accepted accounting principles in the United States (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to the rules and regulations of the SEC. As such, these Condensed Financial Statements should be read in conjunction with the Company’s audited financial statements and accompanying notes included in its Annual Report on Form 10-K for the fiscal year ended August 31, 2023. The accounting policies followed by the Company are set forth in Part II, Item 8, Note 2, Basis of Presentation and Summary of Significant Accounting Policies, of the Notes to Financial Statements included in the Company’s Annual Report on Form 10‑K for the fiscal year ended August 31, 2023. In the opinion of management, all adjustments necessary to fairly state the Condensed Financial Statements have been made. All such adjustments are of a normal, recurring nature. The results of operations for interim periods are not necessarily indicative of results to be expected for the fiscal year ending August 31, 2024 or for any other future annual or interim period.
Fiscal Year	Fiscal Year The Company’s fiscal year begins on September 1 and ends on August 31, and references made to “fiscal year 2024” and “fiscal year 2023” refer to the Company’s fiscal years ending August 31, 2024 and ended August 31, 2023, respectively.
Use of Estimates	Use of Estimates Preparing financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods presented. Significant items subject to such estimates include asset retirement obligations, stock-based compensation, the useful lives of assets, the assessment of the recoverability of long-lived assets, and income taxes. The Company evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors and adjusts those estimates and assumptions when facts and circumstances dictate. Actual results could differ materially from those estimates and assumptions.
Short-Term Investments	Short-Term Investments Short-term investments consist of certificates of deposits and Treasury bills. The Company considers all highly liquid investments with an original maturity date greater than three months but less than one year as short-term investments. The carrying value of the short-term investments is equivalent to their amortized cost basis. As of February 29, 2024 and August 31, 2023, short-term investments were $6.1 million and $8.5 million, respectively. The certificates of deposits are deposited at Federal Deposit Insurance Corporation (“FDIC”) insured banks. The certificates of deposits are in amounts of $250,000 and deposited in multiple banks to ensure that the entire deposit balance is eligible for FDIC insurance. Certificates of deposits and Treasury bills are classified as available-for-sale debt securities which are measured at fair value with unrealized gains or losses recorded in other comprehensive income (loss). As of February 29, 2024, the Company recorded $76 thousand in unrealized gains on short-term investments in accumulated other comprehensive income (loss), which consisted of $75 thousand in unrealized gains on Treasury bills and $1 thousand in unrealized gains on certificates of deposits. The Company reclassified $41 thousand out of accumulated other comprehensive income into earnings for the period related to maturities of certificates of deposits and a Treasury bill, which consisted of $41 thousand in realized gains on certificates of deposits and none in realized gains or losses on Treasury bills. The Company determines realized gains or losses on the available-for-sale debt securities on a specific identification method basis. Based on the evaluation of credit risk factors, the Company has concluded that an allowance for credit losses is unnecessary for its short-term investments.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) is defined as the change in equity of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. The Company’s short-term investments consist of certificates of deposits and Treasury bills that are classified as available-for-sale debt securities which are measured at fair value with unrealized gains or losses recorded in other comprehensive income (loss).
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In December 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-09, “Income Taxes (Topic 740): Improvements to Income Tax Disclosures”, which requires greater disaggregation of income tax disclosures related to the income tax rate reconciliation and income taxes paid and effective for fiscal years beginning after December 15, 2024. Early adoption is permitted for annual financial statements that have not yet been issued. The amendments should be applied on a prospective basis although retrospective application is permitted. The Company is currently evaluating the effects of this pronouncement on its financial statements and expects the update to result in additional disclosures. In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures,” which improves reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses. The guidance in this update is effective for all public entities for fiscal years beginning after December 15, 2023, with early adoption permitted. The Company is currently evaluating the effects of this pronouncement on its financial statements and expects the update to result in additional disclosures.

- Definition

Disclosure of accounting policy for investment in financial asset.

+ References + Details

Fair Value Measurements

6 Months Ended

Feb. 29, 2024

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 10. Fair Value Measurements

The following table sets forth the Company’s assets measured at fair value on a recurring basis as of February 29, 2024.


	Level 1		Level 2		Level 3		Total
	(amounts in thousands)
Assets:
Certificates of deposits	$	—	$	4,000	$	—	$	4,000
Treasury bills		2,075		—		—		2,075
Total assets at fair value	$	2,075	$	4,000	$	—	$	6,075

The Company’s cash and cash equivalents include cash on hand, deposits in banks, certificates of deposits and money market funds. Due to their short-term nature, the carrying amounts reported in the accompanying balance sheets approximate the fair value of cash and cash equivalents. The fair value of our certificates of deposits are considered using Level 2 inputs of the fair value hierarchy. Level 2 inputs are based on market data that include factors such as interest rates, market and pricing activity and other market-based valuation techniques. The Company determines realized gains or losses on the available-for-sale debt securities on a specific identification method basis.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Condensed Balance Sheets (Parenthetical) - $ / shares	Feb. 29, 2024	Aug. 31, 2023
Preferred stock, par value	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	1,000,000	1,000,000
Preferred Stock, Shares Issued	0	0
Preferred Stock, Shares Outstanding	0	0
Class A
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common Stock, Shares, Issued	10,226,000	10,147,000
Common stock, shares outstanding	10,226,000	10,147,000
Class B
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	10,000,000	10,000,000
Common Stock, Shares, Issued	1,000,000	1,000,000
Common stock, shares outstanding	1,000,000	1,000,000

Leases - Additional Information (Details) - USD ($) $ in Millions	6 Months Ended
	Feb. 29, 2024	Mar. 01, 2024
Lessee Lease Description [Line Items]
Operating and finance leases, remaining lease start range terms description	less than 1 year
Operating lease liability not yet commenced, liability	$ 44.8
Option to extend, existence, lease liabilities not yet commenced, operating lease	true
Maximum
Lessee Lease Description [Line Items]
Operating and finance leases, remaining lease terms	20 years
Subsequent Event
Lessee Lease Description [Line Items]
Operating lease liability not yet commenced, liability		$ 4.4
Operating lease liabilities not yet commenced, lease term		15 years

Related Party Transactions - Schedule of Related Party Reimbursements and Other Payments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Related Party Transaction [Line Items]
Total related party transactions	$ 50,706	$ 37,783	$ 96,309	$ 72,530
Kura Japan
Related Party Transaction [Line Items]
Total related party transactions	1,132	1,001	2,078	1,957
Expatriate Salaries Expense \| Kura Japan
Related Party Transaction [Line Items]
Total related party transactions	48	33	91	54
Royalty Payments \| Kura Japan
Related Party Transaction [Line Items]
Total related party transactions	287	220	545	417
Travel and Other Administrative Expenses \| Kura Japan
Related Party Transaction [Line Items]
Total related party transactions		30	5	30
Purchases of Equipment \| Kura Japan
Related Party Transaction [Line Items]
Total related party transactions	$ 797	$ 718	$ 1,437	$ 1,456

Balance Sheet Components (Tables)

6 Months Ended

Feb. 29, 2024

Property, Plant and Equipment, Net [Abstract]

Schedule of Accounts and Other Receivables

Accounts and Other Receivables


	February 29, 2024		August 31, 2023
	(amounts in thousands)
Lease receivables	$	4,060	$	3,973
Credit card and other receivables		1,287		1,075
Total accounts and other receivables	$	5,347	$	5,048

Schedule of Property and Equipment Net

Property and Equipment - net


	February 29, 2024			August 31, 2023
	(amounts in thousands)
Leasehold improvements	$	90,644		$	75,472
Lease assets		6,271			6,247
Furniture and fixtures		44,690			34,213
Computer equipment		3,380			2,792
Vehicles		220			220
Software		1,017			1,016
Construction in progress		11,220			14,369
Property and equipment – gross		157,442			134,329
Less: accumulated depreciation and amortization		(33,279	)		(27,902	)
Total property and equipment – net	$	124,163		$	106,427

Commitments and Contingencies

6 Months Ended

Feb. 29, 2024

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

Note 8. Commitments and Contingencies

The Company is involved from time to time in various legal proceedings that arise in the ordinary course of business, including but not limited to commercial disputes, environmental matters, employee related claims, intellectual property disputes and litigation in connection with transactions, including acquisitions and divestitures. In the opinion of management, the Company does not believe that such litigation, claims, and administrative proceedings will have a material adverse effect on its business, financial position, results of operations or cash flows. However, a significant increase in the number of these claims or an increase in amounts owing under successful claims, including the putative class action referenced above, could materially and adversely affect its business, financial condition, results of operations or cash flows. The Company records a liability when a loss is considered probable, and the amount can be reasonably estimated.

Organization and Basis of Presentation - Additional Information (Details) - USD ($)	3 Months Ended	6 Months Ended
	Feb. 29, 2024	Feb. 29, 2024	Aug. 31, 2023
Organization and Basis of Presentation [Line Items]
Short-term investments	$ 6,075,000	$ 6,075,000	$ 8,542,000
Unrealized gain on short-term investments	30,000	33,000
Accumulated other comprehensive income into earnings	76,000	76,000	$ 43,000
Certificates of Deposit
Organization and Basis of Presentation [Line Items]
Short-term investments	250,000	250,000
Unrealized gain on short-term investments		1,000
Realized gains on short-term investments		41,000
Treasury Bills
Organization and Basis of Presentation [Line Items]
Unrealized gain on short-term investments		75,000
Accumulated other comprehensive income into earnings	$ 41,000	41,000
Realized gains on short-term investments		$ 0

- Definition

Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.

+ References + Details

Condensed Balance Sheets - USD ($) $ in Thousands	Feb. 29, 2024	Aug. 31, 2023
Current assets:
Cash and cash equivalents	$ 56,768	$ 69,697
Short-term investments	6,075	8,542
Accounts and other receivables	5,347	5,048
Inventories	1,874	1,747
Prepaid expenses and other current assets	4,120	4,233
Total current assets	74,216	89,371
Non-current assets:
Property and equipment – net	124,163	106,427
Operating lease right-of-use assets	112,084	103,884
Deposits and other assets	5,066	4,977
Total assets	315,529	304,659
Current liabilities:
Accounts payable	7,370	7,248
Accrued expenses and other current liabilities	3,340	2,821
Salaries and wages payable	7,510	7,595
Operating lease liabilities – current	10,376	9,225
Sales tax payable	1,634	1,694
Total current liabilities	30,585	29,138
Non-current liabilities:
Operating lease liabilities – non-current	118,936	110,234
Other liabilities	728	646
Total liabilities	150,249	140,018
Commitments and contingencies (Note 8)
Stockholders' equity:
Preferred stock, $0.001 par value; 1,000 shares authorized, no shares issued or outstanding
Additional paid-in capital	192,422	188,771
Accumulated deficit	(27,229)	(24,184)
Accumulated other comprehensive income	76	43
Total stockholders' equity	165,280	164,641
Total liabilities and stockholders' equity	315,529	304,659
Affiliated Entity [Member]
Current assets:
Due from affiliate	32	104
Current liabilities:
Due to affiliate	355	555
Class A
Stockholders' equity:
Common stock	10	10
Class B
Stockholders' equity:
Common stock	$ 1	$ 1

Related Party Transactions (Tables)

6 Months Ended

Feb. 29, 2024

Balances with Kura Japan are as follows:


	February 29, 2024		August 31, 2023
	(amounts in thousands)
Due from affiliate	$	32	$	104
Due to affiliate	$	355	$	555

Reimbursements and other payments by the Company to Kura Japan were as follows:


	Three Months Ended				Six Months Ended
	February 29, 2024		February 28, 2023		February 29, 2024		February 28, 2023
	(amounts in thousands)
Related party transactions:
Expatriate salaries expense	$	48	$	33	$	91	$	54
Royalty payments		287		220		545		417
Travel and other administrative expenses		—		30		5		30
Purchases of equipment		797		718		1,437		1,456
Total related party transactions	$	1,132	$	1,001	$	2,078	$	1,957

Income Taxes - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Feb. 29, 2024	Feb. 28, 2023	Feb. 29, 2024	Feb. 28, 2023
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 50	$ 15	$ 88	$ 25
Federal statutory tax rate			21.00%

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details