Kura Sushi USA, Inc. (NASDAQ:KRUS) announced its fiscal third‑quarter results for the period ended May 31, 2026. Adjusted earnings per share were $0.03, surpassing the analyst consensus of $0.00, while revenue reached $85.9 million, falling short of the $86.44 million estimate despite representing a 16.1% year‑over‑year increase from $74.0 million in the comparable prior‑year quarter. Comparable restaurant sales declined 0.4% year‑over‑year, driven by a 5.1% drop in traffic that was partially offset by a 4.7% favorable price‑mix effect. The company issued full‑year fiscal‑2026 revenue guidance of $330.5 million to $331.5 million, which is $3.1 million below the consensus forecast of $334.1 million; the midpoint of $331.0 million reflects the shortfall. Restaurant‑level operating profit margin improved to 19.1% from 18.2% in the prior‑year quarter, even though food and beverage costs rose by 200 basis points as a percentage of sales due to tariffs. The firm opened seven new restaurants during the quarter, bringing its total footprint to 91 locations. President and Chief Executive Officer Hajime Uba stated that higher cost‑of‑goods‑sold percentages were fully offset by operational discipline, resulting in a 90‑basis‑point margin expansion. Adjusted EBITDA increased 21.7% to $6.6 million, representing 7.7% of sales, up from $5.4 million (7.3% of sales) in the year‑ago quarter. Kura Sushi reaffirmed its outlook for fiscal 2026, maintaining guidance for 16 additional restaurant openings and targeting restaurant‑level operating profit margins of approximately 18.5%.