Fiscal year 2025 executive and director compensation, incentive-plan design, equity activity, and governance — every figure in this brief is traceable to its exact location in the company’s SEC filing — the document, the section, the page, and the table, linked directly.
Each company listed discloses KRUS in its own benchmarking peer group, as disclosed in each company's most recent proxy statement within the last two proxy seasons. Two companies are therefore absent by design: one that named KRUS in an earlier year and no longer does, and one whose own most recent disclosure is older than the last two seasons.
| Named executive officer | Salary | Bonus | Stock awards | Option awards | Non-equity incentive | Pension / NQDC | All other | Total |
|---|---|---|---|---|---|---|---|---|
| Hajime Uba | $517,500 | $0 | $454,750 | $0 | $183,412 | $0 | $0 | $1,155,662 |
| President, Chief Executive Officer, Director and Chairman of the Board | ||||||||
| Jeffrey Uttz | 387,500 | 0 | 280,000 | 0 | 107,745 | 0 | 0 | 775,245 |
| Chief Financial Officer | ||||||||
| Shahin Allameh | 316,000 | 0 | 196,200 | 0 | 80,074 | 0 | 0 | 592,274 |
| Chief Operating Officer | ||||||||
| Robert Kluger | 291,000 | 0 | 163,350 | 0 | 87,882 | 0 | 0 | 542,232 |
| Chief Development Officer | ||||||||
| Arlene Petokas | 281,000 | 0 | 157,850 | 0 | 63,252 | 0 | 0 | 502,102 |
| Chief People Officer | ||||||||
A dash means the company reported no figure in that column; 0 means it reported zero. Figures are as printed in the filing, without adjustment.
| Named executive officer | FY2025 total | FY2024 total | FY2023 total | Δ FY2024→2025 |
|---|---|---|---|---|
| Hajime Uba | $1,155,662 | $931,498 | $1,074,617 | +224,164 |
| Jeffrey Uttz | 775,245 | 654,371 | 1,991,854 | +120,874 |
| Shahin Allameh | 592,274 | 499,302 | 537,475 | +92,972 |
| Robert Kluger | 542,232 | 473,174 | — | +69,058 |
| Arlene Petokas | 502,102 | 433,991 | — | +68,111 |
Prior-year totals as disclosed in the corresponding proxy; deltas are computed values with the derivation shown in the register.
No insider equity transactions reported since the proxy statement.
| Executive | Award | Grant date | Threshold | Target | Granted | Maximum | Grant-date fair value |
|---|---|---|---|---|---|---|---|
| Shahin Allameh | PSU | 2025-02-03 | 613 | 1,226 | — | 1,839 | $98,100 |
| Robert Kluger | PSU | 2025-02-03 | 510 | 1,020 | — | 1,530 | 81,675 |
| Arlene Petokas | PSU | 2025-02-03 | 493 | 986 | — | 1,479 | 78,925 |
| Hajime Uba | PSU | 2025-02-03 | 1,421 | 2,842 | — | 4,263 | 227,375 |
| Jeffrey Uttz | PSU | 2025-02-03 | 875 | 1,750 | — | 2,625 | 140,000 |
| Named executive officer | Time-vested (RSU) | Performance-vested (PSU) | Options / SARs | % performance-vested |
|---|---|---|---|---|
| Shahin Allameh | $0 | $98,100 | $0 | 100.0% |
| Robert Kluger | 0 | 81,675 | 0 | 100.0% |
| Arlene Petokas | 0 | 78,925 | 0 | 100.0% |
| Hajime Uba | 0 | 227,375 | 0 | 100.0% |
| Jeffrey Uttz | 0 | 140,000 | 0 | 100.0% |
% performance-vested = PSU grant-date fair value ÷ (RSU + PSU + Options), a computed value with the derivation shown in the register.
| Executive | Award | Shares unvested | Exercise price | Market value unvested |
|---|---|---|---|---|
| Jeffrey Uttz | PSU | 1,750 | — | $148,418 |
| Hajime Uba | RSU | 2,842 | — | 241,030 |
| Hajime Uba | PSU | 2,842 | — | 241,030 |
| Jeffrey Uttz | RSU | 1,750 | — | 148,418 |
| Shahin Allameh | RSU | 1,226 | — | 103,977 |
| Shahin Allameh | PSU | 1,226 | — | 103,977 |
| Robert Kluger | RSU | 1,020 | — | 86,506 |
| Robert Kluger | PSU | 1,020 | — | 86,506 |
| Arlene Petokas | RSU | 986 | — | 83,623 |
| Arlene Petokas | PSU | 986 | — | 83,623 |
| Hajime Uba | RSU | 859 | — | 72,852 |
| Hajime Uba | RSU | 665 | — | 56,399 |
| Jeffrey Uttz | RSU | 558 | — | 47,324 |
| Jeffrey Uttz | RSU | 505 | — | 42,829 |
| Shahin Allameh | RSU | 384 | — | 32,567 |
| Shahin Allameh | RSU | 350 | — | 29,684 |
| Robert Kluger | RSU | 326 | — | 27,648 |
| Arlene Petokas | RSU | 315 | — | 26,715 |
| Robert Kluger | RSU | 297 | — | 25,189 |
| Arlene Petokas | RSU | 287 | — | 24,340 |
| Hajime Uba | Option | 7,148 | 46.15 | — |
| Hajime Uba | Option | 1,934 | 62.14 | — |
| Hajime Uba | Option | 2,771 | 98.13 | — |
| Jeffrey Uttz | Option | 6,838 | 73.58 | — |
| Jeffrey Uttz | Option | 1,467 | 62.14 | — |
| Jeffrey Uttz | Option | 1,800 | 98.13 | — |
| Shahin Allameh | Option | 1,012 | 62.14 | — |
| Shahin Allameh | Option | 1,240 | 98.13 | — |
| Robert Kluger | Option | 864 | 62.14 | — |
| Robert Kluger | Option | 1,051 | 98.13 | — |
| Arlene Petokas | Option | 1,250 | 45.75 | — |
| Arlene Petokas | Option | 831 | 62.14 | — |
| Arlene Petokas | Option | 1,015 | 98.13 | — |
The Company's executive compensation program is designed to be straightforward, transparent, and reflective of strong corporate governance, with a focus on aligning pay with performance, attracting and retaining high-impact executives, and aligning executive interests with stockholders through a mix of fixed and variable pay that emphasizes long-term stockholder value creation.
| CEO STI target (% of salary) | — |
|---|---|
| CEO LTI target (% of salary) | — |
| Independent consultant | Pearl Meyer & Partners, LLC |
| Clawback policy | true |
| Anti-hedging | true |
| Anti-pledging | true |
| Meeting year | Meeting date | For | Against | Abstain | Support | Outcome |
|---|---|---|---|---|---|---|
| 2026 | 2026-01-21 | 18,594,882 | 265,335 | 5,865 | 98.59% | Passed |
| 2025 | 2025-01-23 | 19,386,397 | 217,187 | 5,790 | 98.89% | Passed |
Rows are labeled by annual-meeting year, with the meeting date beside each; the vote held in a given year acts on the prior fiscal year's compensation.
| Meeting year | Meeting date | Approval — company's computation |
|---|---|---|
| 2026 | 2026-01-21 | 98.59%a |
| 2025 | 2025-01-23 | 98.89%b |
a. Voting standard not stated in the filing.
b. Voting standard not stated in the filing.
Approval percentages are the company's own reported computations under its own stated standard, not recomputed by Velarion. Where a company does not state a standard, none is assumed.
| Director | Cash fees | Stock awards | Option awards | Non-equity incentive | All other | Total |
|---|---|---|---|---|---|---|
| Shintaro AsakoIndependent | $95,000 | $70,000 | — | — | — | $165,000 |
| Carin StutzIndependent | 65,000 | 70,000 | — | — | — | 135,000 |
| Treasa BowersIndependent | 62,151 | 70,000 | — | — | — | 132,151 |
| Kim EllisIndependent | 50,000 | 70,000 | — | — | — | 120,000 |
| Component | FY2025 |
|---|---|
| Cash retainers and fees | $272,151 |
| Equity awards (grant-date value) | $280,000 |
| All other compensation | $0 |
| Total cost of the board | $552,151 |
Computed as the sum of the director compensation table rows above; inputs and formula shown in the register.
The compensation peer group as the company disclosed it in its own proxy — the reference set behind the percentile above.
Of the companies Kura Sushi USA names as compensation peers, which name it back in their own disclosed peer groups. A peer set the market reciprocates reads differently from one selected in a single direction.
Reciprocity shown where the peer's own current proxy has been read — each mark is cited in the register to that peer's filing. A dash means the peer's current proxy was read and names no reciprocal group including Kura Sushi USA.
Most recent fiscal-year chief executive compensation at each disclosed peer, taken from that company's own proxy statement.
| Rank | Company | FY | Chief executive | Salary | Stock awards | Option awards | Non-equity incentive | Total |
|---|---|---|---|---|---|---|---|---|
| 1 | Shake Shack Inc. | 2025 | Robert Lynch | $1,000,000 | $5,000,161 | $0 | $1,011,750 | $7,210,818 |
| 2 | El Pollo Loco Holdings, Inc. | 2025 | Elizabeth Williams | 750,950 | 1,434,000 | 717,000 | 581,162 | 3,539,320 |
| 3 | Chuy's Holdings, Inc. | 2023 | Steve Hislop | 745,498 | 559,088 | 0 | 745,498 | 2,068,041 |
| 4 | Nathan's Famous, Inc. | 2025 | Eric Gatoff | 625,000 | 0 | 0 | 0 | 1,694,216 |
| 5 | Portillo's Inc. | 2025 | Michael Miles Jr. | 16,319 | 1,320,000 | 0 | 0 | 1,467,689 |
| 6 | Kura Sushi USA | 2025 | Hajime Uba | 517,500 | 454,750 | 0 | 183,412 | 1,155,662 |
| 7 | Noodles & Company | 2025 | Joseph Christina | 407,116 | 388,700 | 0 | 82,569 | 889,720 |
| — | Good Times Restaurants Inc. | — | — | — | — | — | — | not in coverage universe |
| — | Ark Restaurants Corp. | — | — | — | — | — | — | not in coverage universe |
| — | The ONE Group Hospitality, Inc. | — | — | — | — | — | — | not in coverage universe |
Each peer's compensation is from its most recently filed proxy; fiscal years differ by company. Each peer's figures come from its own filings; the subject company is highlighted. Peers whose chief executive compensation is outside our coverage universe are stated as such, never left blank.
| Company | Annual incentive payout | Long-term vehicle mix | PSU measures include TSR | Compensation consultant |
|---|---|---|---|---|
| Kura Sushi USA | not disclosed | RSU 50 · PSU 50 | not disclosed | Pearl Meyer & Partners, LLC |
| Ark Restaurants Corp. | not disclosed | not disclosed | not disclosed | not disclosed |
| Chuy's Holdings, Inc. | 100% | RSU 100 | not disclosed | Mercer |
| El Pollo Loco Holdings, Inc. | 77.5% | PSU 33 · RSU 33 · Options 33 | No | Semler Brossy |
| Good Times Restaurants Inc. | not disclosed | not disclosed | not disclosed | not disclosed |
| Nathan's Famous, Inc. | not disclosed | not disclosed | not disclosed | not disclosed |
| Noodles & Company | not disclosed | PSU 60 · RSU 40 | not disclosed | FW Cook |
| Portillo's Inc. | not disclosed | PSU 50 · RSU 50 · Option 50 | not disclosed | Meridian Compensation Partners, LLC |
| Shake Shack Inc. | 67.5% | PSU 60 · RSU 40 | No | Pearl Meyer & Partners |
| The ONE Group Hospitality, Inc. | not disclosed | not disclosed | not disclosed | not disclosed |
Read from each company's Compensation Discussion and Analysis: annual incentive payout as a percentage of target, the disclosed long-term vehicle mix, whether performance-share measures include a total shareholder return component, and the retained compensation consultant. “Not disclosed” appears only where the company's filing does not state the item.
Each figure's location is given both for the eye (section · page · table · row · column) and for a script (table/row/column index and exact character span in the filed document). Any figure can be independently confirmed against the source.
| # | Supports | Document | Filed | Accession | Location in document |
|---|---|---|---|---|---|
| 1 | Section 01, Hajime Uba | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Executive Compensation”. As printed: 1,155,662. Filing ↗machine: span 753256–753265 |
| 2 | Section 01, Jeffrey Uttz | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Executive Compensation”. As printed: 775,245. Filing ↗machine: span 781146–781153 |
| 3 | Section 01, Shahin Allameh | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Executive Compensation”. As printed: 592,274. Filing ↗machine: span 809586–809593 |
| 4 | Section 01, Robert Kluger | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Executive Compensation”. As printed: 542,232. Filing ↗machine: span 837455–837462 |
| 5 | Section 01, Arlene Petokas | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Executive Compensation”. As printed: 502,102. Filing ↗machine: span 856218–856225 |
| 6 | Section 03, Shahin Allameh PSU | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Executive Compensation” · grants of plan-based awards table. Filing ↗machine: span 688073–688079 |
| 7 | Section 03, Robert Kluger PSU | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Executive Compensation” · grants of plan-based awards table. Filing ↗machine: span 692460–692466 |
| 8 | Section 03, Arlene Petokas PSU | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Executive Compensation” · grants of plan-based awards table. Filing ↗machine: span 696848–696854 |
| 9 | Section 03, Hajime Uba PSU | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Executive Compensation” · grants of plan-based awards table. Filing ↗machine: span 680612–680619 |
| 10 | Section 03, Jeffrey Uttz PSU | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Executive Compensation” · grants of plan-based awards table. Filing ↗machine: span 683683–683690 |
| 11 | Section 08, Shintaro Asako | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Director Compensation”. As printed: 165,000. Filing ↗machine: span 170043–170252 |
| 12 | Section 08, Carin Stutz | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Director Compensation”. As printed: 135,000. Filing ↗machine: span 182993–183202 |
| 13 | Section 08, Treasa Bowers | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Director Compensation”. As printed: 132,151. Filing ↗machine: span 189471–189680 |
| 14 | Section 08, Kim Ellis | DEF 14A | 2025-12-10 | 0001193125-25-314444 | Section “Director Compensation”. As printed: 120,000. Filing ↗machine: span 176517–176726 |
| 15 | Section 06, 2026 vote | Form 8-K | 2026-01-22 | 0001193125-26-019473 | Item 5.07 · say-on-pay result. As reported: 98.59% (votes for as printed: 18,594,882). Filing ↗ |
| 16 | Section 06, 2025 vote | Form 8-K | 2025-01-24 | 0000950170-25-008843 | Item 5.07 · say-on-pay result. As reported: 98.89% (votes for as printed: 19,386,397). Filing ↗ |
| 17 | Section 01 trend, Δ column (computed) | Computed | — | computed | Δ = current-FY total − prior-FY total per named officer.machine: formula: Δ = FY(n) − FY(n−1) |
| 18 | Section 03b vehicle mix (computed) | Computed | — | computed | RSU / PSU / Options grant-date fair values summed per officer from the grants table; % performance-vested = PSU ÷ (RSU+PSU+Options).machine: formula: sums + PSU ratio |
| 19 | Section 09b board cost (computed) | Computed | — | computed | Cash 272,151 + equity 280,000 + all other 0 = 552,151, summed across the director compensation table rows.machine: formula: Σ = 552,151 |
| 20 | Shake Shack Inc., Section 10b CEO total | DEF 14A | 2026-04-29 | 0001104659-26-051572 | CEO total compensation as printed in Shake Shack Inc.'s own proxy. As printed: 7,210,818. Filing ↗machine: r1 · c54 · span 604209–604218 |
| 21 | El Pollo Loco Holdings, Inc., Section 10b CEO total | DEF 14A | 2026-04-30 | 0001606366-26-000021 | CEO total compensation as printed in El Pollo Loco Holdings, Inc.'s own proxy. As printed: 3,539,320. Filing ↗machine: t144 · r5 · c23 · span 798734–798743 |
| 22 | Chuy's Holdings, Inc., Section 10b CEO total | DEF 14A | — | 0001524931-24-000072 | CEO total compensation as printed in Chuy's Holdings, Inc.'s own proxy. As printed: 2,068,041. Filing ↗machine: t17 · r2 · c19 · span 276662–276671 |
| 23 | Nathan's Famous, Inc., Section 10b CEO total | DEF 14A | 2025-07-25 | 0001104659-25-070823 | CEO total compensation as printed in Nathan's Famous, Inc.'s own proxy. As printed: 1,694,216. Filing ↗machine: span 397432–397441 |
| 24 | Portillo's Inc., Section 10b CEO total | DEF 14A | 2026-04-17 | 0001871509-26-000024 | CEO total compensation as printed in Portillo's Inc.'s own proxy. As printed: 1,467,689. Filing ↗machine: r5 · c45 · span 1091132–1091141 |
| 25 | Kura Sushi USA (subject), Section 10b CEO total | DEF 14A | 2025-12-10 | 0001193125-25-314444 | CEO total compensation as printed in Kura Sushi USA's own proxy. As printed: 1,155,662. Filing ↗machine: span 753256–753265 |
| 26 | Noodles & Company, Section 10b CEO total | DEF 14A | 2026-04-01 | 0001275158-26-000030 | CEO total compensation as printed in Noodles & Company's own proxy. As printed: 889,720. Filing ↗machine: span 363953–363960 |
| 27 | Section 10a, Chuy's Holdings, Inc. reciprocity | DEF 14A | — | 0001524931-24-000072 | Chuy's Holdings, Inc.'s most recent proxy was read; its disclosed peer group does not include Kura Sushi USA. Filing ↗ |
| 28 | Section 10a, Noodles & Company reciprocity | DEF 14A | — | 0001275158-26-000030 | Noodles & Company's most recent proxy was read; its disclosed peer group does not include Kura Sushi USA. Filing ↗ |
| 29 | Section 10a, Portillo's Inc. reciprocity | DEF 14A | — | 0001871509-26-000024 | Portillo's Inc. names Kura Sushi USA in its own disclosed peer group (read from its most recent proxy). Filing ↗ |
| 30 | Section 10a, Shake Shack Inc. reciprocity | DEF 14A | — | 0001104659-26-051572 | Shake Shack Inc.'s most recent proxy was read; its disclosed peer group does not include Kura Sushi USA. Filing ↗ |