Item 2.02 Results of Operations and Financial Condition.

On January 5, 2023, Kura Sushi USA, Inc. (the "Company") issued a press release disclosing earnings and other financial results for its fiscal first quarter ended November 30, 2022, and announcing that its management would review these results in a conference call at 5:00 p.m. (EST) on January 5, 2023. A copy of the Company's press release is furnished as Exhibit 99.1.

The information furnished with Item 2.02 of this Current Report on Form 8-K, including Exhibit 99.1, shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, nor shall it be deemed incorporated by reference into any other filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such filing.

Item 9.01 Financial Statements and Exhibits.



(d) Exhibits

Exhibit No.     Description

   99.1         Earnings Press Release dated January 5, 2023

    104       Cover Page Interactive Data File (embedded within the Inline XBRL document)

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