Parks America Files Q1 2025 10-Q

Ticker: PRKA · Form: 10-Q · Filed: Feb 7, 2025 · CIK: 1297937

Parks America, Inc 10-Q Filing Summary
FieldDetail
CompanyParks America, Inc (PRKA)
Form Type10-Q
Filed DateFeb 7, 2025
Risk Levellow
Pages15
Reading Time18 min
Sentimentneutral

Sentiment: neutral

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

TL;DR

Parks America filed its Q1 2025 10-Q. Location: Pine Mountain, GA.

AI Summary

Parks America, Inc. filed its 10-Q for the period ending December 29, 2024. The filing covers the first quarter of fiscal year 2025. The company's principal executive offices are located at 1300 Oak Grove Rd, Pine Mountain, GA 31822.

Why It Matters

This filing provides investors with an update on Parks America's financial performance and position for the first quarter of fiscal year 2025.

Risk Assessment

Risk Level: low — This is a routine quarterly filing with no immediate red flags or significant new information presented.

Key Players & Entities

  • PARKS AMERICA, INC (company) — Filer
  • 20241229 (date) — Conformed Period of Report
  • 20250207 (date) — Filed as of Date
  • 1300 OAK GROVE RD (location) — Business Address
  • PINE MOUNTAIN (location) — Business City
  • GA (location) — Business State
  • 31822 (location) — Business Zip

FAQ

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

The conformed period of report is 20241229, indicating the filing covers the period ending December 29, 2024.

When was this 10-Q filed?

This 10-Q was filed on 20250207.

What is the company's primary business address?

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

What is the Standard Industrial Classification code for Parks America, Inc.?

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

What was the company's former name?

The company was formerly known as GREAT AMERICAN FAMILY PARKS INC, with a date of name change on 20040721.

Filing Stats: 4,508 words · 18 min read · ~15 pages · Grade level 14.2 · Accepted 2025-02-07 16:30:48

Filing Documents

FINANCIAL INFORMATION

PART I. FINANCIAL INFORMATION: Item 1. Unaudited Consolidated Financial Statements Consolidated Balance Sheets – December 29, 2024 and September 29, 2024 3 Consolidated Statements of Operations – three months ended December 29, 2024 and December 31, 2023 4 Consolidated Statement of Changes in Stockholders' Equity – three months ended December 29, 2024 and December 31, 2023 5 Consolidated Statements of Cash Flows – three months ended December 29, 2024 and December 31, 2023 6 Notes to the Consolidated Financial Statements (Unaudited) 7 Item 2.

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

Management's Discussion and Analysis of Financial Condition and Results of Operations 16 Item 3.

Quantitative and Qualitative Disclosures About Market Risk

Quantitative and Qualitative Disclosures About Market Risk 22 Item 4.

Controls and Procedures

Controls and Procedures 22

OTHER INFORMATION

PART II. OTHER INFORMATION: Item 1.

Legal Proceedings

Legal Proceedings 23 Item 1A.

Risk Factors

Risk Factors 23 Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 23 Item 3. Defaults Upon Senior Securities 23 Item 4. Mine Safety Disclosures 23 Item 5. Other Information 23 Item 6. Exhibits 24

Signatures

Signatures 25 2 PARKS! AMERICA, INC. and SUBSIDIARIES CONSOLIDATED BALANCE SHEETS As of December 29, 2024 (UNAUDITED) and September 29, 2024 December 29, 2024 September 29, 2024 ASSETS Cash and cash equivalents $ 2,661,202 $ 2,489,294 Short-term investments - 835,074 Accounts receivable 41,326 63,784 Inventory 342,916 372,401 Prepaid expenses 332,758 396,308 Total current assets 3,378,202 4,156,861 Property and equipment, net 15,201,641 14,829,612 Intangible assets, net 30,008 33,011 Deferred tax asset, net 72,112 156,012 Other assets 18,575 18,575 Total assets $ 18,700,538 $ 19,194,071 LIABILITIES AND STOCKHOLDERS' EQUITY Liabilities Accounts payable $ 664,926 $ 1,281,966 Other current liabilities 429,264 466,155 Current portion of long-term debt, net 377,547 809,892 Total current liabilities 1,471,737 2,558,013 Long-term debt, net 3,087,533 2,687,831 Total liabilities 4,559,270 5,245,844 Stockholders' equity Common stock, 300,000,000 shares authorized, par value $ .001 per share; 75,726,851 and 75,726,851 shares issued and outstanding, respectively 75,727 75,727 Capital in excess of par 5,159,762 5,159,762 Retained earnings 8,905,779 8,712,738 Total stockholders' equity 14,141,268 13,948,227 Total liabilities and stockholders' equity $ 18,700,538 $ 19,194,071 The accompanying notes are an integral part of these Consolidated Financial Statements (Unaudited). 3 PARKS! AMERICA, INC. and SUBSIDIARIES CONSOLIDATED For the Three Months Ended December 29, 2024 and December 31, 2023 December 29, 2024 December 31, 2023 For the three months ended December 29, 2024 December 31, 2023 Park revenues $ 1,719,030 $ 1,809,234 Sale of animals 51,428 88,391 Total revenues 1,770,458 1,897,625 Cost of sales 251,662 295,934 Selling, general and administrative 1,556,429 1,696,328 Depreciation and amortiza

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