 Kura Sushi USA , one of the more interesting restaurant IPOs in recent years, gave a good demonstration about what restaurants are currently up against with the release of third quarter earnings on Tuesday. The company missed consensus estimates on both revenue 2.81 million versus 4.1 million consensus, and earnings per share 1.10 loss versus 80 cent loss consensus. KRUS is currently a small chain with just 25 restaurants, but it is also the first publicly traded U.S. sushi name. 