UTTZ JEFFREY J 4

What Happened Jeffrey J. Uttz, Chief Financial Officer and Treasurer of Kura Sushi USA, Inc. (KRUS), had 163.479 shares withheld on Feb 1, 2026 to satisfy tax withholding obligations related to vesting (disposed at $66.81 per share for a reported value of $10,922). The next day, Feb 2, 2026, he was granted 2,514 restricted stock units (RSUs) (each RSU represents a contingent right to one share).

This withholding is a tax-related disposition (not an open-market sale) and the RSU grant is an award/compensation event rather than a market purchase.

Key Details

• Transactions: 02/01/2026 — 163.479 shares withheld (F) at $66.81 per share; reported value $10,922. 02/02/2026 — grant of 2,514 RSUs (A) recorded at $0.00.
• Shares owned after transaction: not specified in the filing.
• Footnotes: F1 — shares withheld to satisfy tax obligations on vesting; F2 — RSU grant, each unit converts to one share upon vesting.
• Filing: Report filed 2026-02-03; transactions dated 02/01 and 02/02 appear to be reported in a timely manner.

Context

• Tax withholding (code F) is a routine method to cover tax withholding when restricted stock vests; it typically involves surrendering shares rather than an open-market sale.
• The RSU grant (code A) is a compensation award; RSUs vest according to the company's plan and are not an immediate cash purchase or sale.