COMP <GO>
KRUS vs MA // EV/EBITDA & P/E VALUATION
Kura Sushi USA Inc. (Class A) (NASDAQ) VS. Mastercard Incorporated (NYSE) • 15-METRIC TALLY: KRUS 1
— MA 9
■ METRIC PARITY
LAST: $34.93 (+6.59%) • MKT CAP: $424.4M
valuation
—
LAST: $635.70 (+4.16%) • MKT CAP: $556.88B
valuation
29.2x
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (KRUS VS. MA)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | KRUS | MA | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | — | — | — | TIE | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | -1.90% | 33.50% | -35.40 | MA | /roic <GO> |
| EV/EBITDA & P/E Valuation ACTIVE | — | 29.2x | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | -5.05% | 3.08% | -8.13 | MA | /fcf-yield <GO> |
| Operating Margin | -1.70% | 57.60% | -59.30 | MA | /operating-margins <GO> |
| Net Profit Margin | -0.70% | 45.60% | -46.30 | MA | /net-margins <GO> |
| Revenue Growth (YoY) | 18.90% | 16.40% | +2.50 | KRUS | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 0.00% | 0.49% | -0.49 | MA | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity | 1.74 | 11.17 | -9.43 | MA | /balance-sheet <GO> |
| Piotroski F-Score Quality | 5/9 | 8/9 | -3.00 | MA | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | — | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 42.8 | 68.8 | -25.98 | MA | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | 0.90 | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | — | 31.2x | — | TIE | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $424.4M | $556.88B | -$556.46B | MA | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | KRUS REV | MA REV | KRUS GROSS % | MA GROSS % | KRUS FCF | MA FCF |
|---|---|---|---|---|---|---|
| FY 2025 | $282.8M | $32.79B | — | — | -$21.4M | $17.16B |
| FY 2024 | $237.9M | $28.17B | — | — | -$28.6M | $14.31B |
| FY 2023 | $187.4M | $25.10B | — | — | $18.1M | $10.85B |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
KRUS // BETA —
MA // BETA 0.90