ALLAMEH SHAHIN 4

What Happened Shahin Allameh, Chief Operating Officer of Kura Sushi USA, Inc. (KRUS), had 126.011 shares withheld to satisfy tax obligations related to the vesting of restricted common stock. The withholding was recorded at $69.29 per share, for an aggregate value of approximately $8,731. This was a tax-withholding/net settlement of vested awards, not an open-market sale or purchase.

Key Details

• Transaction date: 2026-02-03; Form 4 filed 2026-02-04 (Accession: 0001193125-26-038068).
• Shares withheld/disposed: 126.011 at $69.29 per share; aggregate value ≈ $8,731.
• Transaction code: F — shares withheld to satisfy tax obligations on vesting (footnote F1).
• Shares owned following the transaction: not specified in the filing.
• This is a withholding to cover taxes (routine compensation-related transaction), not a market sale or purchase.

Context

• Tax-withholding (net settlement) transactions commonly occur when restricted stock units or restricted shares vest; they reduce the insider’s reported shares outstanding but do not reflect a decision to sell shares on the market.
• No evidence in this filing of a 10b5-1 plan, gift, option exercise involving cash payment, or late filing flag.