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Balance Sheets Overview

Current Ratio
47.80%
Quick Ratio
36.25%
Cash Ratio
3.74%
Debt to Asset Ratio
123.36%
Unit: Thousand (K) dollars
Assets Breakdown
    • Property and equipment, at cost
    • Accumulated depreciation
    • Trade names/trademarks, net
    • Others
Liabilities Breakdown
    • Long-term debt, net
    • Treasury stock, at cost (52,116,...
    • Retained earnings
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
19,076
28,942
99,762
183,228
Restricted cash
-
-
-
37,562
Accounts receivable, net
100,326
91,177
77,287
85,102
Inventories
58,930
57,041
51,628
52,109
Prepaid expenses and other current assets
65,396
64,262
54,117
48,888
Total current assets
243,728
241,422
282,794
406,889
Property and equipment, at cost
4,265,233
4,198,539
4,136,832
4,097,200
Accumulated depreciation
2,296,684
2,258,178
2,219,562
2,187,455
Property and equipment, net
1,968,549
1,940,361
1,917,270
1,909,745
Goodwill
66,278
66,278
66,278
66,278
Trade names/trademarks, net
157,846
157,846
157,846
157,846
Right of use assets-operating leases
138,883
137,189
125,410
126,541
Deferred tax assets, net
5,673
3,157
2,478
10,550
Other assets, net
60,523
61,249
64,198
62,284
Total assets
2,641,480
2,607,502
2,616,274
2,740,133
Accounts payable and accrued expenses
194,568
170,680
152,939
139,254
Current maturities of long-term debt
15,423
15,423
15,423
15,423
Operating lease liabilities
3,254
3,285
4,216
4,224
Accrued salaries, wages and benefits
28,247
18,222
27,046
16,537
Deferred revenue
211,896
203,818
143,325
145,548
Other accrued liabilities
56,450
43,433
41,783
53,973
Total current liabilities
509,838
454,861
384,732
374,959
Long-term debt, net
2,262,148
2,244,914
2,217,708
2,220,487
Long-term operating lease liabilities
125,834
123,844
110,926
111,951
Deferred tax liabilities, net
274,026
252,977
258,492
263,633
Other liabilities
86,655
88,135
80,222
77,838
Total liabilities
3,258,501
3,164,731
3,052,080
3,048,868
Common stock, 0.01 par value - authorized, 1,000,000,000 shares 97,447,598 and 97,330,004 shares issued at june 30, 2026 and december 31, 2025, respectively
974
974
973
973
Additional paid-in capital
755,139
751,093
745,789
741,724
Retained earnings
835,150
771,881
805,949
790,896
Treasury stock, at cost (52,116,919 and 46,236,087 shares at june 30, 2026 and december 31, 2025)
2,208,284
2,081,177
1,988,517
1,842,328
Total stockholders deficit
-617,021
-557,229
-435,806
-308,735
Total liabilities and stockholders deficit
2,641,480
2,607,502
2,616,274
2,740,133
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Property and equipment,at cost$4,265,233K (5.11%↑ Y/Y)Accounts receivable, net$100,326K (6.68%↑ Y/Y)Prepaid expenses andother current assets$65,396K (13.01%↑ Y/Y)Inventories$58,930K (10.45%↑ Y/Y)Cash and cashequivalents$19,076K (-90.16%↓ Y/Y)Property and equipment,net$1,968,549K (3.01%↑ Y/Y)Total current assets$243,728K (-38.94%↓ Y/Y)Tradenames/trademarks, net$157,846K (0.00%↑ Y/Y)Right of useassets-operating leases$138,883K (8.82%↑ Y/Y)Goodwill$66,278K (0.00%↑ Y/Y)Other assets, net$60,523K (-1.38%↓ Y/Y)Deferred tax assets, net$5,673K (-21.57%↓ Y/Y)Accumulated depreciation$2,296,684K (6.98%↑ Y/Y)Total assets$2,641,480K (-3.26%↓ Y/Y)Treasury stock, at cost(52,116,919 and 46,236,087...$2,208,284K (20.36%↑ Y/Y)Total liabilities andstockholders deficit$2,641,480K (-3.26%↓ Y/Y)Total stockholdersdeficit-$617,021K (-56.27%↓ Y/Y)Retained earnings$835,150K (19.04%↑ Y/Y)Additional paid-in capital$755,139K (2.42%↑ Y/Y)Common stock, 0.01 parvalue - authorized,...$974K (0.21%↑ Y/Y)Total liabilities$3,258,501K (4.26%↑ Y/Y)Long-term debt, net$2,262,148K (1.75%↑ Y/Y)Total currentliabilities$509,838K (5.63%↑ Y/Y)Deferred taxliabilities, net$274,026K (16.98%↑ Y/Y)Long-term operating leaseliabilities$125,834K (11.41%↑ Y/Y)Other liabilities$86,655K (20.04%↑ Y/Y)Deferred revenue$211,896K (1.99%↑ Y/Y)Accounts payable andaccrued expenses$194,568K (14.88%↑ Y/Y)Other accruedliabilities$56,450K (-8.49%↓ Y/Y)Accrued salaries, wagesand benefits$28,247K (16.49%↑ Y/Y)Current maturities oflong-term debt$15,423K (0.00%↑ Y/Y)Operating leaseliabilities$3,254K (-22.69%↓ Y/Y)

United Parks & Resorts Inc. (PRKS)

United Parks & Resorts Inc. (PRKS)