Parks America, Inc. Files Q2 2024 10-Q Report

Ticker: PRKA · Form: 10-Q · Filed: Aug 13, 2024 · CIK: 1297937

Parks America, Inc 10-Q Filing Summary
FieldDetail
CompanyParks America, Inc (PRKA)
Form Type10-Q
Filed DateAug 13, 2024
Risk Levellow
Pages15
Reading Time18 min
Sentimentneutral

Sentiment: neutral

Topics: 10-Q, quarterly-report, amusement-recreation

TL;DR

Parks America filed its Q2 10-Q. Financials and operations detailed.

AI Summary

Parks America, Inc. filed its 10-Q for the period ending June 30, 2024. The filing details financial performance and operational updates for the company, which operates in the amusement and recreation sector. Specific financial figures and operational highlights are presented within the report.

Why It Matters

This filing provides investors and stakeholders with the latest financial health and operational status of Parks America, Inc., crucial for understanding its current performance and future outlook.

Risk Assessment

Risk Level: low — This is a routine quarterly filing providing standard financial disclosures.

Key Players & Entities

  • PARKS AMERICA, INC (company) — Filer
  • 20240630 (date) — Period of Report
  • 0001297937 (company) — Central Index Key
  • 7990 (dollar_amount) — Standard Industrial Classification Code
  • 1300 OAK GROVE RD (location) — Business Address
  • PINE MOUNTAIN (location) — Business City
  • GA (location) — Business State
  • 31822 (dollar_amount) — Business Zip Code
  • 706-663-8744 (dollar_amount) — Business Phone
  • GREAT AMERICAN FAMILY PARKS INC (company) — Former Company Name

FAQ

What is the reporting period for this 10-Q filing?

The Conformed Period of Report is 20240630, meaning the filing covers the period ending June 30, 2024.

What is the company's Central Index Key (CIK)?

The Central Index Key for Parks America, Inc. is 0001297937.

What is the company's Standard Industrial Classification (SIC) code?

The SIC code is 7990, categorized under SERVICES-MISCELLANEOUS AMUSEMENT & RECREATION.

Where is Parks America, Inc. located?

The company's business address is 1300 Oak Grove Rd, Pine Mountain, GA 31822.

What was the former name of Parks America, Inc. and when did the name change occur?

The former name was GREAT AMERICAN FAMILY PARKS INC, and the date of the name change was 20040721.

Filing Stats: 4,591 words · 18 min read · ~15 pages · Grade level 14 · Accepted 2024-08-13 16:05:41

Filing Documents

Management's Discussion and Analysis of Financial Condition and Results of Operations

Management's Discussion and Analysis of Financial Condition and Results of Operations 18 Item 3.

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 27 Item 4.

Controls and Procedures

Controls and Procedures 27

OTHER INFORMATION

PART II. OTHER INFORMATION: Item 1.

Legal Proceedings

Legal Proceedings 27 Item 1A.

Risk Factors

Risk Factors 28 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 32 Item 3. Defaults Upon Senior Securities 32 Item 4. Mine Safety Disclosures 32 Item 5. Other Information 32 Item 6. Exhibits 33

Signatures

Signatures 34 2 PARKS! AMERICA, INC. and SUBSIDIARIES CONSOLIDATED BALANCE SHEETS As of June 30, 2024 (UNAUDITED) and October 1, 2023 June 30, 2024 October 1, 2023 ASSETS Cash and cash equivalents $ 2,026,084 $ 4,098,387 Short-term investments 825,999 - Accounts receivable 22,962 36,172 Inventory 369,946 419,149 Prepaid expenses 859,433 558,678 Total current assets 4,104,424 5,112,386 Property and equipment, net 14,848,121 14,910,097 Intangible assets, net 35,196 52,331 Other assets 18,575 20,909 Total assets $ 19,006,316 $ 20,095,723 LIABILITIES AND STOCKHOLDERS' EQUITY Liabilities Accounts payable $ 999,187 $ 79,352 Other current liabilities 379,498 571,343 Current portion of long-term debt, net 793,842 767,675 Total current liabilities 2,172,527 1,418,370 Long-term debt, net 2,860,461 3,459,816 Deferred tax liability, net 232,329 232,329 Total liabilities 5,265,317 5,110,515 Stockholders' equity Common stock; 300,000,000 shares authorized, at $ .001 par value; 75,726,851 and 75,517,763 shares issued and outstanding, respectively 75,727 75,518 Capital in excess of par 5,159,762 5,102,471 Retained earnings 8,505,510 9,807,219 Total stockholders' equity 13,740,999 14,985,208 Total liabilities and stockholders' equity $ 19,006,316 $ 20,095,723 The accompanying notes are an integral part of these consolidated financial statements. 3 PARKS! AMERICA, INC. and SUBSIDIARIES CONSOLIDATED For the Three Months and Nine Months Ended June 30, 2024 and July 2, 2023 June 30, 2024 July 2, 2023 June 30, 2024 July 2, 2023 For the three months ended For the nine months ended June 30, 2024 July 2, 2023 June 30, 2024 July 2, 2023 Park revenues $ 3,356,723 $ 2,801,512 $ 7,090,197 $ 6,476,656 Sale of animals 92,021 48,620 214,372 110,320 Total revenues 3,448,744 2,850,132 7,304,569 6,586,976 Cost of sa

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