v3.26.1
SIGNIFICANT ACCOUNTING POLICIES (Tables)
 6 Months Ended
Mar. 29, 2026
Accounting Policies [Abstract]  
SCHEDULE OF PREPAID EXPENSES

The Company prepays certain expenses primarily due to contractual requirements. Prepaid expenses and other current assets consisted of the following:

 

   March 29, 2026   September 28, 2025 
Prepaid insurance  $125,257   $145,144 
Prepaid income & sales taxes   56,837    33,796 
Prepaid advertising and marketing   29,191    24,108 
Prepaid other & other current assets   49,332    28,630 
Total prepaid expenses and other current assets  $260,617   $231,678 
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT

  

   March 29, 2026   September 28, 2025   Depreciable Lives
Land  $6,260,506   $6,260,506   not applicable
Mineral rights   276,000    276,000   25 years
Ground improvements   3,639,803    3,433,711   7-25 years
Buildings and structures   5,059,663    4,938,115   10-39 years
Animal shelters and habitats   3,845,909    3,766,540   10-39 years
Park animals   1,123,596    1,100,472   5-25 years
Equipment - concession and related   508,285    513,616   3-15 years
Equipment and vehicles - yard and field   721,518    713,974   3-15 years
Vehicles - buses and rental   360,195    355,177   3-5 years
Rides and entertainment   152,156    152,156   5-7 years
Furniture and fixtures   41,634    27,160   5-10 years
Construction in progress   47,516    87,319    
Property and equipment, cost   22,036,781    21,624,746    
Less: Accumulated depreciation   (6,996,607)   (6,601,516)   
Property and equipment, net  $15,040,174   $15,023,230    
SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS

Scheduled future amortization of intangible assets is as follows as of March 29, 2026:

 

SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS

Fiscal years ending    
2026 remaining  $5,195 
2027   2,405 
2028   2,405 
2029   2,405 
2030   2,405 
Thereafter   2,599 
Total  $17,414 
SCHEDULE OF OTHER CURRENT LIABILITIES

Other current liabilities consisted of the following:

   March 29, 2026   September 28, 2025 
Deferred revenue  $162,532   $149,286 
Accrued compensation   111,176    178,128 
Accrued professional fees   107,310    155,800 
Accrued property & income taxes   78,863    106,688 
Accrued sales taxes   59,126    42,115 
Accrued interest   12,261    13,360 
Other   14,144    21,866 
Other current liabilities  $545,412   $667,243 
SCHEDULE OF DEFERRED REVENUE
   March 29, 2026   March 30, 2025   March 29, 2026   March 30, 2025 
   For the 13 weeks ended   For the 26 weeks ended 
   March 29, 2026   March 30, 2025   March 29, 2026   March 30, 2025 
Deferred revenue beginning of period  $152,571   $110,378   $149,286   $115,950 
Deferred revenue recognized in period   (78,214)   (59,422)   (149,386)   (122,838)
Revenue deferred in period   88,175    78,081    162,632    135,925 
Deferred revenue end of period  $162,532   $129,037   $162,532   $129,037 
SCHEDULE OF EARNING PER SHARE BASIC AND DILUTED

The following table summarizes the components of basic and diluted EPS:

 

   March 29, 2026   March 30, 2025   March 29, 2026   March 30, 2025 
   For the 13 weeks ended   For the 26 weeks ended 
   March 29, 2026   March 30, 2025   March 29, 2026   March 30, 2025 
Net income (loss)  $29,545   $(247,762)  $(6,516)  $(54,721)
Basic weighted average shares outstanding   752,621    757,270    752,849    757,270 
Diluted weighted average shares outstanding   752,621    757,270    752,849    757,270 
Earnings (loss) per share                    
Basic  $0.04   $(0.33)  $(0.01)  $(0.07)
Diluted  $0.04   $(0.33)  $(0.01)  $(0.07)