$PRKA
PARKS AMERICA, INC

2024 Q1 Form 10-Q Financial Statement

#000149315224006084 Filed on February 13, 2024

View on sec.gov

Income Statement

Concept 2024 Q1 2023 Q4 2023 Q1
Revenue $1.958M $2.853M $1.861M
YoY Change 5.2% -6.93% -4.29%
Cost Of Revenue $315.0K $355.3K $272.6K
YoY Change 15.54% -1.29% -3.68%
Gross Profit $1.643M $2.498M $1.589M
YoY Change 3.43% -7.68% -4.39%
Gross Profit Margin 83.91% 87.55% 85.35%
Selling, General & Admin $1.568M $1.843M $1.526M
YoY Change 2.77% 2.16% -22.8%
% of Gross Profit 95.44% 73.77% 96.05%
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization $215.6K $235.7K $212.7K
YoY Change 1.36% 15.11% 10.16%
% of Gross Profit 13.12% 9.44% 13.39%
Operating Expenses $1.568M $2.078M $1.526M
YoY Change 2.77% 3.48% -29.67%
Operating Profit -$1.330M $419.6K -$154.4K
YoY Change 760.94% -39.83% -69.61%
Interest Expense $49.15K -$52.66K $58.74K
YoY Change -16.33% -10.97% -185.25%
% of Operating Profit -12.55%
Other Income/Expense, Net $34.03K $15.52K $29.61K
YoY Change 14.93% -32.37% 10.03%
Pretax Income -$1.345M $90.54K -$183.6K
YoY Change 632.58% -85.82% -65.51%
Income Tax -$344.4K $87.22K -$30.60K
% Of Pretax Income 96.33%
Net Earnings -$1.000M $3.330K -$153.0K
YoY Change 553.98% -99.31% -63.75%
Net Earnings / Revenue -51.08% 0.12% -8.22%
Basic Earnings Per Share -$0.01 $0.00 $0.00
Diluted Earnings Per Share -$0.01 $0.00 $0.00
COMMON SHARES
Basic Shares Outstanding 75.73M shares 75.52M shares 75.23K shares
Diluted Shares Outstanding 75.73M shares 75.58K shares 75.23K shares

Balance Sheet

Concept 2024 Q1 2023 Q4 2023 Q1
SHORT-TERM ASSETS
Cash & Short-Term Investments $3.033M $4.098M $4.722M
YoY Change -35.76% -25.1% -19.63%
Cash & Equivalents $2.012M $4.098M $4.722M
Short-Term Investments $1.022M $1.010M
Other Short-Term Assets $980.7K $558.7K $258.0K
YoY Change 280.16% 227.13% -20.42%
Inventory $444.4K $419.1K $542.1K
Prepaid Expenses $980.7K $558.7K $258.0K
Receivables $6.239K $36.17K $3.335K
Other Receivables $0.00 $0.00 $0.00
Total Short-Term Assets $4.465M $5.112M $5.525M
YoY Change -19.2% -17.4% -17.12%
LONG-TERM ASSETS
Property, Plant & Equipment $14.89M $14.91M $14.78M
YoY Change 0.75% 0.66% 3.98%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets $20.91K $20.91K $23.09K
YoY Change -9.45% -9.45% 44.58%
Total Long-Term Assets $14.95M $14.98M $14.88M
YoY Change 0.44% 0.46% 4.52%
TOTAL ASSETS
Total Short-Term Assets $4.465M $5.112M $5.525M
Total Long-Term Assets $14.95M $14.98M $14.88M
Total Assets $19.41M $20.10M $20.41M
YoY Change -4.88% -4.78% -2.38%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable $1.151M $79.35K $75.66K
YoY Change 1421.47% -70.34% -75.18%
Accrued Expenses $306.0K $427.8K $181.0K
YoY Change 69.08% 30.45% -55.24%
Deferred Revenue $188.1K $143.5K $172.2K
YoY Change 9.24% -25.99%
Short-Term Debt $0.00 $0.00 $0.00
YoY Change
Long-Term Debt Due $783.4K $767.7K $741.3K
YoY Change 5.68% 4.76% -14.15%
Total Short-Term Liabilities $2.429M $1.418M $1.170M
YoY Change 107.55% -6.82% -36.07%
LONG-TERM LIABILITIES
Long-Term Debt $3.062M $3.460M $4.039M
YoY Change -24.18% -18.16% -18.08%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities $3.062M $3.460M $4.039M
YoY Change -24.18% -18.16% -18.08%
TOTAL LIABILITIES
Total Short-Term Liabilities $2.429M $1.418M $1.170M
Total Long-Term Liabilities $3.062M $3.460M $4.039M
Total Liabilities $5.723M $5.111M $5.209M
YoY Change 9.88% -11.12% -22.95%
SHAREHOLDERS EQUITY
Retained Earnings $8.438M $9.807M $10.14M
YoY Change -16.77% -4.7%
Common Stock $75.73K $75.52K $5.063M
YoY Change -98.5% 0.39%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity $13.69M $14.99M $15.20M
YoY Change
Total Liabilities & Shareholders Equity $19.41M $20.10M $20.41M
YoY Change -4.88% -4.78% -2.38%

Cashflow Statement

Concept 2024 Q1 2023 Q4 2023 Q1
OPERATING ACTIVITIES
Net Income -$1.000M $3.330K -$153.0K
YoY Change 553.98% -99.31% -63.75%
Depreciation, Depletion And Amortization $215.6K $235.7K $212.7K
YoY Change 1.36% 15.11% 10.16%
Cash From Operating Activities -$174.2K $1.446M -$381.2K
YoY Change -54.3% 93.3% 121.42%
INVESTING ACTIVITIES
Capital Expenditures $254.7K $31.39K $181.7K
YoY Change 40.14% -108.93% -37.47%
Acquisitions
YoY Change
Other Investing Activities -$973.1K -$4.670K $0.00
YoY Change -89.76% -100.0%
Cash From Investing Activities -$1.228M -$36.06K -$187.2K
YoY Change 555.87% -90.92% -31.34%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities -192.3K -187.4K -$181.6K
YoY Change 5.9% 4.78% -45.68%
NET CHANGE
Cash From Operating Activities -174.2K 1.446M -$381.2K
Cash From Investing Activities -1.228M -36.06K -$187.2K
Cash From Financing Activities -192.3K -187.4K -$181.6K
Net Change In Cash -1.594M 1.223M -$750.0K
YoY Change 112.57% 609.98% -3.74%
FREE CASH FLOW
Cash From Operating Activities -$174.2K $1.446M -$381.2K
Capital Expenditures $254.7K $31.39K $181.7K
Free Cash Flow -$428.9K $1.415M -$563.0K
YoY Change -23.81% 28.67% 21.63%

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CY2023Q4 us-gaap Nature Of Operations
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<p id="xdx_800_eus-gaap--NatureOfOperations_zg9YSvgJ8DC5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 1. <span id="xdx_829_z7m3GeeRojYj">ORGANIZATION</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Parks! America, Inc. (“Parks!” or the “Company”) owns and operates through wholly owned subsidiaries three regional safari parks and is in the business of acquiring, developing and operating local and regional entertainment assets and attractions in the United States. The Company’s wholly owned subsidiaries are Wild Animal Safari, Inc. a Georgia corporation (“Wild Animal – Georgia”), Wild Animal, Inc., a Missouri corporation (“Wild Animal – Missouri”), and Aggieland-Parks, Inc., a Texas corporation (“Aggieland Wild Animal – Texas”). Wild Animal – Georgia owns and operates the Wild Animal Safari theme park in Pine Mountain, Georgia (the “Georgia Park”). Wild Animal – Missouri owns and operates the Wild Animal Safari theme park located in Strafford, Missouri (the “Missouri Park”). Aggieland Wild Animal – Texas owns and operates the Aggieland Wild Animal Safari theme park near Bryan/College Station, Texas (the “Texas Park”). The Company acquired the Georgia Park on June 13, 2005, the Missouri Park on March 5, 2008, and the Texas Park on April 27, 2020.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company was originally incorporated on <span id="xdx_900_edei--EntityIncorporationDateOfIncorporation_c20231002__20231231_zMPs9hw6X7Ui" title="Date of incorporation">July 30, 1954</span> as Painted Desert Uranium &amp; Oil Co., Inc. in Washington State. On October 1, 2002, Painted Desert Uranium &amp; Oil Co., Inc. changed its name to Royal Pacific Resources, Inc. and its corporate domicile to the State of <span id="xdx_90C_edei--EntityIncorporationStateCountryCode_c20231002__20231231_z9rgtC90Jvl8" title="Incorporation state code">Nevada</span>. On December 19, 2003, Royal Pacific Resources, Inc. acquired the assets of Great Western Parks LLC pursuant to a Share Exchange Agreement that resulted in the Company assuming control and changing the corporate name to Great American Family Parks, Inc. The acquisition was accounted for as a reverse acquisition in which Great Western Parks was considered the acquirer of Royal Pacific Resources for reporting purposes. On June 11, 2008, the Company changed its name from Great American Family Parks, Inc. to Parks! America, Inc.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Company’s Parks are open year-round, but experience increased seasonal attendance, typically beginning in the latter half of March through early September. Combined third and fourth quarter park revenues were 60.4% and 62.1% of annual park revenues for the Company’s 2023 and 2022 fiscal years, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2023Q4 dei Entity Incorporation Date Of Incorporation
EntityIncorporationDateOfIncorporation
1954-07-30
CY2023Q4 dei Entity Incorporation State Country Code
EntityIncorporationStateCountryCode
NV
CY2023Q4 us-gaap Use Of Estimates
UseOfEstimates
<p id="xdx_843_eus-gaap--UseOfEstimates_zZ2GTGXyeN4k" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86D_zwjhYCIZdsv5">Estimates and Assumptions</span>: </i></b>Management uses estimates and assumptions in preparing financial statements in accordance with GAAP. Those estimates and assumptions affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities, and the reported revenues and expenses. Actual results could vary from the estimates that were assumed in preparing these financial statements.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2023Q4 us-gaap Fiscal Period
FiscalPeriod
<p id="xdx_843_eus-gaap--FiscalPeriod_zLAU9a33Bubg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_zpecwg5tXmJ5">Fiscal Year End</span>: </i></b>The Company’s fiscal year-end is the Sunday closest to September 30, and its quarterly close dates are also determined by the Sunday closest to the end of each quarterly reporting period. For the 2024 fiscal year, September 29 will be the closest Sunday, and for the 2023 fiscal year, October 1 was the closest Sunday. This fiscal calendar aligns the Company’s fiscal periods closely with the seasonality of its business. The high season typically ends after the Labor Day holiday weekend. The period from October through early March is geared towards maintenance and preparation for the next busy season, which typically begins in the latter half of March through early September.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PARKS! AMERICA, INC. and SUBSIDIARIES</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31, 2023</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>NOTE 2. SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)</b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
CY2023Q4 us-gaap Concentration Risk Credit Risk
ConcentrationRiskCreditRisk
<p id="xdx_84E_eus-gaap--ConcentrationRiskCreditRisk_zZC9EwTiDfM" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><i><span id="xdx_86B_zxpw3Bx1GHXl">Financial and Concentrations Risk</span>: </i></b>The Company does not have any significant concentrations.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; margin-left: 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></p>
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CY2005Q1 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Authorized
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CY2023Q4 us-gaap Share Based Compensation Arrangement By Share Based Payment Award Number Of Shares Available For Grant
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CY2023Q1 us-gaap Revenue Remaining Performance Obligation Percentage
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CY2023 us-gaap Unusual Or Infrequent Item Loss Gross
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CY2023 PRKA Unusual Or Infrequent Item Loss Assets Write Off
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CY2023Q4 us-gaap Investments
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CY2023 us-gaap Unusual Or Infrequent Item Insurance Proceeds
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CY2023 PRKA Increase Decrease In Expected Insurance
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CY2023Q4 us-gaap Interest Expense
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CY2023Q4 us-gaap Long Term Debt
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CY2023Q4 us-gaap Long Term Debt Maturities Repayments Of Principal Remainder Of Fiscal Year
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CY2023Q4 us-gaap Long Term Debt
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CY2023Q4 us-gaap Income Loss From Continuing Operations Before Income Taxes Extraordinary Items Noncontrolling Interest
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CY2023Q4 us-gaap Assets
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CY2023Q4 us-gaap Assets
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