TAKAO BRENT 4

What Happened Takao Brent, Chief Accounting Officer and Secretary of Kura Sushi USA, was granted 1,362 restricted stock units (RSUs) on Feb 2, 2026 (grant code A). Separately, on Feb 1, 2026, 89.361 shares were withheld to satisfy tax obligations related to the vesting of restricted stock (withholding code F) — those shares were reported at $66.81 each for a total of $5,970.

Key Details

• Transaction dates and prices:
  • Feb 1, 2026: 89.361 shares withheld at $66.81/share (withheld to satisfy tax obligations) — value reported $5,970.
  • Feb 2, 2026: Grant of 1,362 RSUs (no cash paid; reported $0).
• Shares owned after transaction: Not specified in the filing.
• Footnotes: F1 = shares withheld to satisfy the reporting person's tax obligations on vesting; F2 = RSU grant where each unit represents a contingent right to one share.
• Filing timeliness: Period of report covers Feb 1, 2026; Form 4 filed Feb 3, 2026 — filing appears to be timely.

Context

• The 89.361-share transaction is a routine tax-withholding event (code F), not an open-market sale; such withholdings are common when restricted stock vests and do not necessarily indicate insider sentiment.
• The RSU grant (code A) is a promise to deliver shares in the future upon vesting; it is not an immediate cash purchase or sale.
• No indication in the filing of a 10% owner transaction, 10b5-1 plan, or late filing.