Income (Loss) Per Share

9 Months Ended

May 31, 2026

Note 11. Income (Loss) Per Share

The net income (loss) per share attributable to common stockholders is allocated based on the contractual participation rights of the Class A common stock and Class B common stock as if the loss for the year had been distributed. As the liquidation and dividend rights for Class A and Class B common stock are identical, the net loss attributable to all common stockholders is allocated on a proportionate basis.

The following table sets forth the computation of the Company’s basic and diluted net loss per share:


	Three Months Ended May 31,								Nine Months Ended May 31,
	2026				2025				2026						2025
	Class A		Class B		Class A		Class B		Class A			Class B			Class A			Class B
	(amounts in thousands, except per share data)
Net income (loss) attributable to common stockholders	$	388	$	35	$	518	$	47	$	(3,990	)	$	(359	)	$	(3,825	)	$	(352	)

Weighted average common shares outstanding – basic		11,146		1,000		11,086		1,000		11,126			1,000			10,855			1,000
Dilutive effect of stock-based awards		213		—		225		—		—			—			—			—
Weighted average common shares outstanding – diluted		11,359		1,000		11,311		1,000		11,126			1,000			10,855			1,000

Net income (loss) per share attributable to common stockholders – basic	$	0.03	$	0.03	$	0.05	$	0.05	$	(0.36	)	$	(0.36	)	$	(0.35	)	$	(0.35	)
Net income (loss) per share attributable to common stockholders – diluted	$	0.03	$	0.03	$	0.05	$	0.05	$	(0.36	)	$	(0.36	)	$	(0.35	)	$	(0.35	)

The Company computes basic loss per common share using net income (loss) and the weighted average number of common shares outstanding during the period, and computes diluted income (loss) per common share using net income (loss) and the weighted average number of common shares and potentially dilutive common shares outstanding during the period. Potentially dilutive common shares include dilutive outstanding employee stock options, RSUs and PSUs.

For the three and nine months ended May 31, 2026, there were 344 thousand and 694 thousand shares of common stock subject to outstanding employee stock options, RSUs and PSUs that were excluded from the calculation of diluted income per share because their inclusion would have been anti-dilutive. For the three and nine months ended May 31, 2025, there were 286 thousand and 677 thousand shares of common stock subject to outstanding employee stock options, RSUs and PSUs that were excluded from the calculation of diluted loss per share because their inclusion would have been anti-dilutive.

KURA SUSHI USA, INC. 10-Q