Parks America (PRKA) investor relations material

Executive summary

• Consolidated revenue for Q2 FY2026 was $2.30M, up 14.7% year-over-year, with all parks showing revenue growth and animal sales up $27,769.

• Net income for the quarter was $29,545, reversing a net loss of $247,762 last year; year-to-date net loss narrowed to $6,516 from $54,721.

• Attendance grew at Georgia and Missouri Parks due to favorable weather, while Texas Park saw a decline in attendance but higher revenue from increased ticket prices.

• The customer demographic is primarily rural households with average income around $50,000, making them sensitive to economic pressures.

• Marketing is now centralized, with plans to add part-time social media coordinators at two parks to enhance local content gathering.

Financial highlights

• Year-to-date total revenue rose 16.4% to $4.39M, with park revenue up 16.8% to $4.32M year-over-year.

• Q2 FY2026 consolidated segment income was $494K, more than double the $222K from Q2 FY2025; year-to-date segment income was $902K, up from $455K.

• Cost of animal food, merchandise, and food decreased 4.9% for the quarter, while personnel costs increased 6.3% and advertising/marketing rose 1.5%.

• Interest expense declined to $45,859 for the quarter, reflecting lower rates and principal balances.

• Insurance costs are expected to rise by about 5% at renewal, mainly due to liability coverage.

Outlook and guidance

• Management expects continued seasonality, with the majority of annual revenue generated in the third and fourth fiscal quarters.

• Plans for significant reinvestment in digital signage across all parks, potentially up to $500,000, to leverage centralized marketing.

• No plans for accelerated debt reduction; debt levels are considered manageable relative to land value and EBITDA.

• The company is evaluating the impact of recent tax law changes but does not expect a material effect on financials.

• Management is uncertain how long the current macroeconomic headwinds will persist.