| Name | Relationship | Address | Signature | Signature date | CIK |
|---|---|---|---|---|---|
| Schaefer Claudia | Director | C/O KURA SUSHI USA, INC., 17461 DERIAN AVE, SUITE 200, IRVINE | /s/ Claudia Schaefer | 21 Jan 2026 | 0001721767 |
No securities are beneficially owned.
Exhibit 24 - Power of Attorney