Parks America (PRKA) investor relations material

Executive summary

• Revenue increased 18.2% year-over-year to $2,093,398 for the quarter ended December 28, 2025, driven by higher park attendance and in-park spending across all locations.

• Net loss was $36,061, or $0.05 per share, compared to net income of $193,041 in the prior year, primarily due to the absence of one-time insurance proceeds.

• Adjusted net loss (excluding non-recurring items) was $36,061, compared to an adjusted net loss of $220,986 in the prior year.

• Consolidated segment income rose to $407,727, up from $232,719 year-over-year.

• Management scheduled a conference call for February 9, 2026, to discuss results and take investor questions.

Financial highlights

• Park revenue rose 20.7% to $2.07 million; animal sales declined 63.1% to $18,988 due to timing differences.

• Advertising and marketing expenses nearly doubled to $242,950, reflecting a shift to digital strategies.

• Cash and cash equivalents at quarter-end were $3.42 million; working capital was $3.05 million.

• Capital expenditures for the quarter were $304,853, primarily at Georgia Park.

• Total assets as of December 28, 2025, were $19,208,517.

Segment performance

• Georgia Park revenue grew 8.1% to $1,182,629, with attendance up 16.7% and segment income of $311,853.

• Missouri Park revenue was $357,551 with a segment loss of $33,322; attendance up 21.4%.

• Texas Park revenue surged 51.5% to $553,218, driven by new pricing and marketing, with segment income of $129,196.

• Higher personnel expenses due to hiring two to three full-time marketing employees, allocated across all parks.

• Personnel cost increase is expected to persist throughout the year and is fully reflected in segment income.