KURA SUSHI USA, INC. 10-Q

Item 5. Other Information. On January 30, 2026 , Shahin Allameh , our Chief Operating Officer , adopted a Rule 10b5-1 trading arrangement, as such term is defined in Item 408(a) of Regulation S-K, for the potential exercise and sale of shares of the Company’s common stock underlying 21,658 of Mr. Allameh’s outstanding option awards, from April 30, 2026, at the earliest, until December 31, 2026, at the latest. 27 Item 6. E xhibits. Exhibit Number Description 31.1* Certification of Principal Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. 31.2* Certification of Principal Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002. 32.1* Certification of Principal Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. 32.2* Certification of Principal Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. 101.INS Inline XBRL Instance Document (the instance document does not appear in the Interactive Data File because XBRL tags are embedded within the Inline XBRL document) 101.SCH Inline XBRL Taxonomy Extension Schema With Embedded Linkbase Documents 104 Cover Page Interactive Data File (embedded within the Inline XBRL document and contained in Exhibit 101) * Filed herewith. 28 SIGNAT URES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. KURA SUSHI USA, INC. Date: April 7, 2026 By: /s/ Jeffrey Uttz Jeffrey Uttz Chief Financial Officer (Principal Financial Officer) 29