0001193125-26-145622 | 10-Q | XBRL Viewer

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Loss Per Share - Additional Information (Details) - shares shares in Thousands	3 Months Ended		6 Months Ended
	Feb. 28, 2026	Feb. 28, 2025	Feb. 28, 2026	Feb. 28, 2025
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	729	679	729	679

Organization and Basis of Presentation	6 Months Ended
Feb. 28, 2026
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, 2025. 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, 2025. 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, 2026 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 2026” and “fiscal year 2025” refer to the Company’s fiscal years ending August 31, 2026 and ended August 31, 2025, 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. Investments The Company invests in securities, including certificates of deposit, Treasury notes, and U.S. Government Agency debt securities. Investment classification is determined based on the accounting guidance as available for sale or held to maturity. Certificates of deposit and Treasury notes are classified as available-for-sale debt securities and measured at fair value, with unrealized gains or losses recorded in other comprehensive income (loss). U.S. Government Agency debt securities are classified as held-to-maturity and measured at amortized cost. Realized gains or losses are determined on a specific identification basis. The classification of these investments as either short-term or long-term is based on their original maturity dates, with short-term investments having maturities greater than three months but less than one year, and long-term investments having maturities greater than one year. Recently Issued Accounting Pronouncements In December 2023, the FASB issued 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 expects to adopt the guidance in its annual report on Form 10-K for the fiscal year ending August 31, 2026. 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 2024, the FASB issued ASU 2024-03, “Disaggregation of Income Statement Expenses”, which requires public companies to disaggregate key expense categories such as inventory purchases, employee compensation and depreciation in their financial statements. In January 2025, the FASB issued ASU 2025-01 “Income Statement-Reporting Comprehensive Income- Expense Disaggregation Disclosures- Clarifying the Effective Date”, which amends the effective date of ASU 2024-03 to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company expects to adopt the guidance in its annual report on Form 10-K for the fiscal year ending August 31, 2028. The Company is currently evaluating the effects of this pronouncement on its financial statements and expects the update to result in additional disclosures. In September 2025, the FASB issued ASU 2025-06, “Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, which modernizes guidance for internal-use software costs. The amendments in this update improve the operability of the guidance by removing all references to software development project stages so that the guidance is neutral to different software development methods. This update is effective for annual periods beginning after December 15, 2027, including interim periods within those fiscal years, though early adoption is permitted. The Company expects to adopt the guidance in its annual report on Form 10-K for the fiscal year ending August 31, 2029. The Company is currently evaluating the effects of this pronouncement on its financial statements and does not expect the update to have a material effect on its consolidated financial statements. In December 2025, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2025-11, Narrow-Scope Improvements (Topic 270): Interim Reporting. This update makes targeted, narrow-scope improvements to the interim reporting guidance in Topic 270 to clarify application and improve consistency in practice. The amendments do not change the underlying principles of interim reporting. The amendments in this ASU are effective for interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company expects to adopt the guidance in its Form 10-Q for the interim period ending November 30, 2028. The Company is currently evaluating the effects of this pronouncement on its consolidated financial statements and does not expect the adoption of this ASU to have a material effect on its consolidated financial statements. S-3 Registration Statement On December 29, 2025, the Company filed a universal shelf registration statement on Form S-3 (the “Registration Statement”) with the SEC in accordance with the Securities Act of 1933, as amended (the “Securities Act”). The Registration Statement was declared effective on January 7, 2026, and registered Class A common stock, preferred stock, depositary shares, warrants, subscription rights, share purchase contracts, share purchase units, and any combination of the foregoing, for a maximum aggregate offering price of up to $100.0 million, which may be sold from time to time. The terms of any securities offered under the Registration Statement and intended use of proceeds will be established at the times of the offerings and will be described in prospectus supplements filed with the SEC at the times of the offerings. The Registration Statement has a three-year term from the date of effectiveness.

Organization and Basis of Presentation

6 Months Ended

Feb. 28, 2026

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, 2025.

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, 2025. 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, 2026 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 2026” and “fiscal year 2025” refer to the Company’s fiscal years ending August 31, 2026 and ended August 31, 2025, 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.

Investments

The Company invests in securities, including certificates of deposit, Treasury notes, and U.S. Government Agency debt securities. Investment classification is determined based on the accounting guidance as available for sale or held to maturity. Certificates of deposit and Treasury notes are classified as available-for-sale debt securities and measured at fair value, with unrealized gains or losses recorded in other comprehensive income (loss). U.S. Government Agency debt securities are classified as held-to-maturity and measured at amortized cost. Realized gains or losses are determined on a specific identification basis. The classification of these investments as either short-term or long-term is based on their original maturity dates, with short-term investments having maturities greater than three months but less than one year, and long-term investments having maturities greater than one year.

Recently Issued Accounting Pronouncements

In December 2023, the FASB issued 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 expects to adopt the guidance in its annual report on Form 10-K for the fiscal year ending August 31, 2026. 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 2024, the FASB issued ASU 2024-03, “Disaggregation of Income Statement Expenses”, which requires public companies to disaggregate key expense categories such as inventory purchases, employee compensation and depreciation in their financial statements. In January 2025, the FASB issued ASU 2025-01 “Income Statement-Reporting Comprehensive Income- Expense Disaggregation Disclosures- Clarifying the Effective Date”, which amends the effective date of ASU 2024-03 to clarify that all public business entities are required to adopt the guidance in annual reporting periods beginning after December 15, 2026, and interim periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company expects to adopt the guidance in its annual report on Form 10-K for the fiscal year ending August 31, 2028. The Company is currently evaluating the effects of this pronouncement on its financial statements and expects the update to result in additional disclosures.

In September 2025, the FASB issued ASU 2025-06, “Intangibles—Goodwill and Other—Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, which modernizes guidance for internal-use software costs. The amendments in this update improve the operability of the guidance by removing all references to software development project stages so that the guidance is neutral to different software development methods. This update is effective for annual periods beginning after December 15, 2027, including interim periods within those fiscal years, though early adoption is permitted. The Company expects to adopt the guidance in its annual report on Form 10-K for the fiscal year ending August 31, 2029. The Company is currently evaluating the effects of this pronouncement on its financial statements and does not expect the update to have a material effect on its consolidated financial statements.

In December 2025, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2025-11, Narrow-Scope Improvements (Topic 270): Interim Reporting. This update makes targeted, narrow-scope improvements to the interim reporting guidance in Topic 270 to clarify application and improve consistency in practice. The amendments do not change the underlying principles of interim reporting. The amendments in this ASU are effective for interim reporting periods within annual reporting periods beginning after December 15, 2027. Early adoption is permitted. The Company expects to adopt the guidance in its Form 10-Q for the interim period ending November 30, 2028. The Company is currently evaluating the effects of this pronouncement on its consolidated financial statements and does not expect the adoption of this ASU to have a material effect on its consolidated financial statements.

S-3 Registration Statement

On December 29, 2025, the Company filed a universal shelf registration statement on Form S-3 (the “Registration Statement”) with the SEC in accordance with the Securities Act of 1933, as amended (the “Securities Act”). The Registration Statement was declared effective on January 7, 2026, and registered Class A common stock, preferred stock, depositary shares, warrants, subscription rights, share purchase contracts, share purchase units, and any combination of the foregoing, for a maximum aggregate offering price of up to $100.0 million, which may be sold from time to time. The terms of any securities offered under the Registration Statement and intended use of proceeds will be established at the times of the offerings and will be described in prospectus supplements filed with the SEC at the times of the offerings. The Registration Statement has a three-year term from the date of effectiveness.

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Feb. 28, 2026 shares
Trading Arrangements, by Individual
Material Terms of Trading Arrangement	On January 30, 2026, Shahin Allameh, our Chief Operating Officer, adopted a Rule 10b5-1 trading arrangement, as such term is defined in Item 408(a) of Regulation S-K, for the potential exercise and sale of shares of the Company’s common stock underlying 21,658 of Mr. Allameh’s outstanding option awards, from April 30, 2026, at the earliest, until December 31, 2026, at the latest.
Shahin Allameh
Trading Arrangements, by Individual
Name	Shahin Allameh
Title	Chief Operating Officer
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	January 30, 2026
Aggregate Available	21,658

Commitments and Contingencies - Additional Information (Details) $ in Millions	1 Months Ended	3 Months Ended	6 Months Ended
	Feb. 28, 2026 USD ($)	Feb. 28, 2026 USD ($)	Feb. 28, 2026 USD ($)
Loss Contingencies [Line Items]
Contractual obligations	$ 19.3	$ 19.3	$ 19.3
Settlement amount	0.9
Purchase Commitment
Loss Contingencies [Line Items]
Contractual obligations	12.4	12.4	12.4
Construction Of New Restaurants
Loss Contingencies [Line Items]
Contractual obligations	$ 6.9	6.9	6.9
General and Administrative Expenses
Loss Contingencies [Line Items]
Accrued liability paid			$ 0.9
Settlement amount		$ 0.9

Organization and Basis of Presentation - Additional Information (Details) - USD ($) $ in Thousands		3 Months Ended
	Dec. 29, 2025	Nov. 30, 2024
Organization and Basis of Presentation [Line Items]
Maximum aggregate offering price	$ 100,000	$ 64,355
Class A \| Common Stock
Organization and Basis of Presentation [Line Items]
Maximum aggregate offering price		$ 1

Stock-based Compensation - Additional Information (Details) - Performance Restricted Stock Units	3 Months Ended	6 Months Ended
	Feb. 28, 2026 $ / shares shares	Feb. 28, 2026 $ / shares shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Performance restricted stock units granted	13,510	13,510
Performance restricted stock units, vesting period	3 years	3 years
Performance restricted stock units, weighted average grant date fair value \| $ / shares	$ 66.81	$ 66.81
PSUs outstanding	22,234	22,234
PSUs outstanding, weighted average grant date fair value \| $ / shares	$ 71.99	$ 71.99
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares vested		0

Leases - Additional Information (Details) $ in Millions	6 Months Ended
Leases - Additional Information (Details) $ in Millions	Feb. 28, 2026 USD ($)	Aug. 31, 2027 USD ($)	Aug. 31, 2026 USD ($)	Mar. 01, 2026 Property
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	$ 26.9
Option to extend, existence, lease liabilities not yet commenced, operating lease	true
Forecast
Lessee Lease Description [Line Items]
Operating lease liability not yet commenced, liability		$ 11.4	$ 11.4
Subsequent Event
Lessee Lease Description [Line Items]
Number of additional operating leases related to restaurants \| Property				3
Operating lease liabilities not yet commenced, lease term				20 years
Maximum
Lessee Lease Description [Line Items]
Operating and finance leases, remaining lease terms	20 years

Leases - Summary of Supplemental Disclosures of Cash Flow Information Related to Leases (Details) - USD ($) $ in Thousands	6 Months Ended
	Feb. 28, 2026	Feb. 28, 2025
Leases [Abstract]
Operating cash flows paid for operating lease liabilities	$ 8,061	$ 6,581
Operating right-of-use assets obtained in exchange for new operating lease liabilities	$ 31,639	$ 19,496

Balance Sheet Components - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Feb. 28, 2026	Aug. 31, 2025
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid expenses	$ 4,372	$ 3,380
Other current assets	1,194	928
Total prepaid expenses and other current assets	$ 5,566	$ 4,308

Stock-based Compensation - Summary of Stock Option Activity under Stock Incentive Plan (Details) - Stock Incentive Plan - $ / shares	3 Months Ended
	Feb. 28, 2026	Nov. 30, 2025
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options Outstanding, Number of shares underlying outstanding options, Beginning balance	593,839	591,421
Options Outstanding, Number of shares underlying outstanding options, Options granted	41,137	6,791
Options Outstanding, Number of shares underlying outstanding options, Options exercised	(11,941)	(685)
Options Outstanding, Number of shares underlying outstanding options, Options cancelled/forfeited	(1,589)	(3,688)
Options Outstanding, Number of shares underlying outstanding options, Ending balance	621,446	593,839
Options Outstanding, Weighted Average Exercise Price Per Share, Beginning balance	$ 44.14	$ 44.02
Options Outstanding, Weighted Average Exercise Price Per Share, Options granted	65.49	66.9
Options Outstanding, Weighted Average Exercise Price Per Share, Options exercised	37.91	31.55
Options Outstanding, Weighted Average Exercise Price Per Share, Options canceled/forfeited	74.32	70.13
Options Outstanding, Weighted Average Exercise Price Per Share, Ending balance	$ 45.59	$ 44.14

Related Party Transactions - Schedule of Related Party Transactions Due to and from Affiliates (Details) - USD ($) $ in Thousands	Feb. 28, 2026	Aug. 31, 2025
Related Party Transaction [Line Items]
Due from affiliate	$ 1,194	$ 928
Kura Japan
Related Party Transaction [Line Items]
Due from affiliate	25	126
Due to affiliate	$ 854	$ 525

Fair Value Measurements - Schedule of Assets Measured at Fair Value on a Recurring Basis (Details) - Fair Value Recurring $ in Thousands	Feb. 28, 2026 USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	$ 42,969
Certificate of Deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	524
Treasury bills
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	22,229
U.S. Government Agency debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	20,216
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	22,229
Level 1 \| Treasury bills
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	22,229
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	20,740
Level 2 \| Certificate of Deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	524
Level 2 \| U.S. Government Agency debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	$ 20,216

Investments - Summary of Investments (Details) - USD ($) $ in Thousands	Feb. 28, 2026	Aug. 31, 2025
Debt Securities, Available-for-Sale [Line Items]
Available-for-sale, Amortized cost basis, current		$ 14,987
Held to maturity, Amortized cost basis, current	$ 21,413
Held to maturity, Unrealized holding gains, current	23
Held to maturity, Unrealized holding losses, current	(48)
Held to maturity, Aggregate fair value, current	21,388
Available-for-sale, Unrealized holding losses, current		(23)
Available-for-sale, Aggregate fair value, current		14,964
Held to maturity, Amortized cost basis, Non-current	21,663	29,542
Held to maturity, Unrealized holding losses, Non-current	(83)	(69)
Held to maturity, Unrealized holding losses, Non-current	21,580	29,473
Treasury Notes
Debt Securities, Available-for-Sale [Line Items]
Available-for-sale, Amortized cost basis, current	14,997	14,463
Available-for-sale, Unrealized holding gains, current	23
Available-for-sale, Unrealized holding losses, current		(23)
Available-for-sale, Aggregate fair value, current	15,020	14,440
Available-for-sale, Amortized cost basis, Non-current	7,209	1,468
Available-for-sale, Aggregate fair value, Non-current	7,209	1,468
Certificates of Deposit
Debt Securities, Available-for-Sale [Line Items]
Available-for-sale, Amortized cost basis, current	524	524
Available-for-sale, Aggregate fair value, current	524	524
U.S. Government Agency Debt Securities
Debt Securities, Available-for-Sale [Line Items]
Held to maturity, Amortized cost basis, current	5,892
Held to maturity, Unrealized holding losses, current	(48)
Held to maturity, Aggregate fair value, current	5,844
Held to maturity, Amortized cost basis, Non-current	14,454	28,074
Held to maturity, Unrealized holding losses, Non-current	(83)	(69)
Held to maturity, Unrealized holding losses, Non-current	$ 14,371	$ 28,005

Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Feb. 28, 2026	Apr. 01, 2026
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Feb. 28, 2026
Document Fiscal Year Focus	2026
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	false
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		11,147,832
Class B
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		1,000,050

Segment Information - Additional Information (Details)	6 Months Ended
Segment Information - Additional Information (Details)	Feb. 28, 2026 GeographicArea Segment
Segment Reporting [Abstract]
Number of reportable segment \| Segment	1
Number of geographic area \| GeographicArea	1
Segment Reporting, CODM, Individual Title and Position or Group Name [Extensible Enumeration]	srt:ChiefExecutiveOfficerMember
Segment Reporting, CODM, Profit (Loss) Measure, How Used, Description	The Chief Executive Officer, who serves as the Chief Operating Decision Maker (“CODM”), evaluates performance and allocates resources based on sales and operating income (loss).

Debt - Additional Information (Details) - USD ($)	6 Months Ended	12 Months Ended
Debt - Additional Information (Details) - USD ($)	Feb. 28, 2026	Aug. 31, 2025	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	$ 0
Remaining availability under credit agreement	$ 45,000,000	$ 45,000,000
Revolving Credit Facility Agreement \| Kura Japan
Debt Instrument [Line Items]
Outstanding borrowings			$ 45,000,000.0

Balance Sheet Components - Schedule of Accounts and Other Receivables (Details) - USD ($) $ in Thousands	Feb. 28, 2026	Aug. 31, 2025
Receivables Net Current [Line Items]
Accounts and other receivables	$ 6,568	$ 6,410
Credit Card Receivables
Receivables Net Current [Line Items]
Accounts and other receivables	3,653	4,502
Lease Receivables
Receivables Net Current [Line Items]
Accounts and other receivables	2,380	1,450
Other Receivables
Receivables Net Current [Line Items]
Accounts and other receivables	$ 535	$ 458

Investments - Summary of Maturities of Investments (Details) - USD ($) $ in Thousands	Feb. 28, 2026	Aug. 31, 2025
Available-for-sale:
Due within one year, carrying amount	$ 15,544	$ 14,964
Due within one year through five years, carring amount	7,209	1,468
Available-for-sale, Carrying amount	22,753	16,432
Due within one year, Fair value	15,544	14,964
Due within one year through five years, Fair value	7,209	1,468
Available-for-sale, Fair value	22,753	16,432
Held to maturity:
Due within one year, carrying amount	5,892
Due within one year through five years, carrying amount	14,454	28,074
Held to maturity, carrying amount	20,346	28,074
Due within one year, Fair value	5,844
Due within one year through five years, Fair value	14,371	28,005
Held to maturity, Fair value	$ 20,215	$ 28,005

Condensed Balance Sheets - USD ($) $ in Thousands	Feb. 28, 2026	Aug. 31, 2025
Current assets:
Cash and cash equivalents	$ 26,605	$ 47,498
Short-term investments	21,436	14,964
Accounts and other receivables	6,568	6,410
Inventories	2,559	2,141
Prepaid expenses and other current assets	5,566	4,308
Total current assets	62,759	75,447
Non-current assets:
Property and equipment – net	193,356	171,190
Operating lease right-of-use assets	175,157	146,416
Long-term investments	21,663	29,542
Deposits and other assets	8,045	8,347
Total assets	460,980	430,942
Current liabilities:
Accounts payable	10,829	11,533
Accrued expenses and other current liabilities	4,835	4,116
Salaries and wages payable	9,029	10,310
Operating lease liabilities – current	15,458	14,083
Due to affiliate	854	525
Sales tax payable	1,970	2,213
Total current liabilities	42,975	42,780
Non-current liabilities:
Operating lease liabilities – non-current	187,712	155,932
Other liabilities	1,482	1,160
Total liabilities	232,169	199,872
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	268,440	265,973
Accumulated deficit	(39,664)	(34,892)
Accumulated other comprehensive income (loss)	23	(23)
Total stockholders' equity	228,811	231,070
Total liabilities and stockholders' equity	460,980	430,942
Affiliated Entity [Member]
Current assets:
Due from affiliate	25	126
Class A
Stockholders' equity:
Common stock	11	11
Class B
Stockholders' equity:
Common stock	$ 1	$ 1

Related Party Transactions - Additional Information (Details) - Kura Japan - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Aug. 31, 2019	Feb. 28, 2026	Feb. 28, 2025	Feb. 28, 2026	Feb. 28, 2025	Apr. 10, 2020
Professional Fees, Travel and Other Administrative Expenses
Related Party Transaction [Line Items]
Reimbursements by related party		$ 52	$ 43	$ 261	$ 230
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%

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended				6 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Feb. 28, 2026	Nov. 30, 2025	Feb. 28, 2025	Nov. 30, 2024	Feb. 28, 2026	Feb. 28, 2025
Pay vs Performance Disclosure
Net Income (Loss)	$ (1,712)	$ (3,060)	$ (3,781)	$ (961)	$ (4,772)	$ (4,742)

Condensed Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
Condensed Statements of Cash Flows - USD ($) $ in Thousands	Feb. 28, 2026	Feb. 28, 2025
Cash flows from operating activities
Net loss	$ (4,772)	$ (4,742)
Adjustments to reconcile net loss to net cash provided by operating activities
Depreciation and amortization	8,386	6,596
Stock-based compensation, net of amounts capitalized	2,295	2,207
Gain on disposal of property and equipment	(19)
Bond premium amortization	127	155
Changes in operating assets and liabilities:
Accounts and other receivables	(215)	1,020
Inventories	(418)	(135)
Due from affiliate	101	152
Prepaid expenses and other current assets	(557)	375
Deposits and other assets	254	112
Accounts payable	(890)	(829)
Accrued expenses and other current liabilities	776	1,454
Salaries and wages payable	(1,281)	(288)
Operating lease liabilities and assets	4,584	2,915
Due to affiliate	(50)	(6)
Sales tax payable	(231)	(363)
Net cash provided by operating activities	8,090	8,623
Cash flows from investing activities
Payments for property and equipment	(29,256)	(23,109)
Payments for initial direct costs	(115)	(135)
Purchases of liquor licenses	(977)	(891)
Purchases of investments	(33,708)	(25,261)
Maturities and redemptions of investments	35,000	10,000
Net cash used in investing activities	(29,056)	(39,396)
Cash flows from financing activities
Repayment of principal on finance leases	(40)	(36)
Taxes paid on vested restricted stock awards	(361)	(256)
Proceeds from exercise of stock options	474	896
Proceeds from the follow-on public offering, net of discounts and commissions		64,626
Payments of costs related to the follow-on offering		(272)
Net cash provided by financing activities	73	64,958
Increase (decrease) in cash and cash equivalents	(20,893)	34,185
Cash and cash equivalents, beginning of period	47,498	50,986
Cash and cash equivalents, end of period	26,605	85,171
Supplemental disclosures of cash flow information
Cash paid for income taxes	34	34
Noncash investing activities
Acquisition of finance leases	41	114
Amounts unpaid for purchases of property and equipment	3,694	1,899
Stock-based compensation capitalized to property and equipment, net	$ 59	$ 47

Condensed Balance Sheets (Parenthetical) - $ / shares	Feb. 28, 2026	Aug. 31, 2025
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	11,136,000	11,111,000
Common stock, shares outstanding	11,136,000	11,111,000
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

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/(Loss)
Beginning balances at Aug. 31, 2024	$ 162,538			$ 10	$ 1	$ 195,515	$ (32,988)
Beginning balance, shares at Aug. 31, 2024				10,253	1,000
Stock-based compensation	1,152					1,152
Employee stock plan	493					493
Employee stock plan, shares				11
Issuance of common stock in connection with follow-on public offering, net of underwriter discounts and issuance costs	64,355			$ 1		64,354
Issuance of common stock in connection with follow-on public offering, net of underwriter discounts and issuance costs, shares				800
Net loss	(961)						(961)
Ending balances at Nov. 30, 2024	227,577			$ 11	$ 1	261,514	(33,949)
Ending balance, shares at Nov. 30, 2024				11,064	1,000
Beginning balances at Aug. 31, 2024	162,538			$ 10	$ 1	195,515	(32,988)
Beginning balance, shares at Aug. 31, 2024				10,253	1,000
Net loss	(4,742)
Ending balances at Feb. 28, 2025	225,045			$ 11	$ 1	262,763	(37,730)
Ending balance, shares at Feb. 28, 2025				11,085	1,000
Beginning balances at Nov. 30, 2024	227,577			$ 11	$ 1	261,514	(33,949)
Beginning balance, shares at Nov. 30, 2024				11,064	1,000
Stock-based compensation	1,102					1,102
Employee stock plan	147					147
Employee stock plan, shares				21
Net loss	(3,781)						(3,781)
Ending balances at Feb. 28, 2025	225,045			$ 11	$ 1	262,763	(37,730)
Ending balance, shares at Feb. 28, 2025				11,085	1,000
Beginning balances at Aug. 31, 2025	231,070			$ 11	$ 1	265,973	(34,892)	$ (23)
Beginning balance, shares at Aug. 31, 2025		11,111,000	1,000,000	11,111	1,000
Stock-based compensation	1,128					1,128
Employee stock plan	23					23
Net loss	(3,060)						(3,060)
Other comprehensive income	40							40
Ending balances at Nov. 30, 2025	229,201			$ 11	$ 1	267,124	(37,952)	17
Ending balance, shares at Nov. 30, 2025				11,111	1,000
Beginning balances at Aug. 31, 2025	231,070			$ 11	$ 1	265,973	(34,892)	(23)
Beginning balance, shares at Aug. 31, 2025		11,111,000	1,000,000	11,111	1,000
Net loss	(4,772)
Ending balances at Feb. 28, 2026	228,811			$ 11	$ 1	268,440	(39,664)	23
Ending balance, shares at Feb. 28, 2026		11,136,000	1,000,000	11,136	1,000
Beginning balances at Nov. 30, 2025	229,201			$ 11	$ 1	267,124	(37,952)	17
Beginning balance, shares at Nov. 30, 2025				11,111	1,000
Stock-based compensation	1,226					1,226
Employee stock plan	90					90
Employee stock plan, shares				25
Net loss	(1,712)						(1,712)
Other comprehensive income	6							6
Ending balances at Feb. 28, 2026	$ 228,811			$ 11	$ 1	$ 268,440	$ (39,664)	$ 23
Ending balance, shares at Feb. 28, 2026		11,136,000	1,000,000	11,136	1,000

Balance Sheet Components - Schedule of Property and Equipment - Net (Details) - USD ($) $ in Thousands	Feb. 28, 2026	Aug. 31, 2025
Property Plant And Equipment [Line Items]
Property and equipment - gross	$ 254,206	$ 223,817
Less: accumulated depreciation and amortization	(60,850)	(52,627)
Total property and equipment – net	193,356	171,190
Leasehold Improvements
Property Plant And Equipment [Line Items]
Property and equipment - gross	140,134	129,909
Furniture and Fixtures
Property Plant And Equipment [Line Items]
Property and equipment - gross	84,221	76,714
Computer Equipment
Property Plant And Equipment [Line Items]
Property and equipment - gross	4,831	4,632
Vehicles
Property Plant And Equipment [Line Items]
Property and equipment - gross	190	342
Software
Property Plant And Equipment [Line Items]
Property and equipment - gross	1,017	1,017
Construction in Progress
Property Plant And Equipment [Line Items]
Property and equipment - gross	$ 23,813	$ 11,203