Shahin Allameh - Feb 1, 2024 Form 4 Insider Report for KURA SUSHI USA, INC. (KRUS)

Role: Chief Operating Officer
Signature: /s/ Brent Takao, Attorney-in-Fact for Shahin Allameh
Stock symbol: KRUS
Transactions as of: Feb 1, 2024
Transactions value $: -$7,065
Form type: 4
Date filed: 2/5/2024, 08:54 PM
Previous filing: Feb 2, 2023

Transactions Table

Type	Sym	Class	Transaction	Value $	Shares	Change %	* Price $	Shares After	Date	Ownership	Footnotes
transaction	KRUS	Class A Common Stock	Award	$0	+512	+73.14%	$0.00	1.21K	Feb 1, 2024	Direct	F1
transaction	KRUS	Class A Common Stock	Tax liability	-$7.07K	-72	-5.94%	$98.13	1.14K	Feb 1, 2024	Direct	F2

Derivative Securities (e.g., puts, calls, warrants, options, convertible securities)

Type	Sym	Class	Transaction	Value $	Shares	Change %	* Price $	Shares After	Date	Underlying Class	Amount	Exercise Price	Ownership	Footnotes
transaction	KRUS	Option to Purchase Class A Common Stock	Award	$0	+1.98K		$0.00	1.98K	Feb 1, 2024	Class A Common Stock	1.98K	$98.13	Direct	F3

* An asterisk sign (*) next to the price indicates that the price is likely invalid.

Explanation of Responses:

Id	Content
F1	Represents the grant of restricted stock units to the Reporting Person. Each restricted stock unit represents a contingent right to receive one share of the Issuer's Class A common stock.
F2	Represents shares withheld to satisfy the Reporting Person's tax obligations in connection with the vesting of shares of restricted common stock of the Issuer.
F3	Represents an option granted on February 1, 2024 under the Issuer's 2018 Incentive Compensation Plan, 25% of which will vest one year from the date of the grant with the remaining 75% vesting in equal quarterly amounts over a period of 36 months commencing from February 1, 2025.

Remarks:

Exhibit 24 - Power of Attorney