BUSINESS SEGMENTS (Tables)

6 Months Ended

Mar. 29, 2026

Segment Reporting [Abstract]

SCHEDULE OF REVENUE BY REPORTING SEGMENTS

The following tables set forth, for the periods indicated, certain segment information for the Company’s reportable segments:

		Georgia Park				Missouri Park				Texas Park				Consolidated
		For the 13 weeks ended March 29, 2026
		Georgia Park				Missouri Park				Texas Park				Consolidated
Total revenue		$	1,142,532			$	472,678			$	681,137			$	2,296,347
Less significant expense categories ⁽¹⁾:
Cost of animal food, merchandise and food (1)			143,708				51,119				104,808				299,635
Other revenue driven costs ⁽²⁾			29,037				16,599				20,857				66,493
Personnel costs ⁽³⁾			344,018				205,964				157,568				707,550
Advertising and marketing			90,727				63,875				84,235				238,837
Other segment expenses ⁽⁴⁾			279,996				104,089				105,423				489,508
Segment income		$	255,046			$	31,032			$	208,246			$	494,324
Segment operating income as percentage of total revenue			22.3	%			6.6	%			30.6	%			21.5	%

		Georgia Park				Missouri Park				Texas Park				Consolidated
		For the 13 weeks ended March 30, 2025
		Georgia Park				Missouri Park				Texas Park				Consolidated
Total revenue		$	1,046,387			$	374,328			$	581,306			$	2,002,021
Less significant expense categories ⁽¹⁾:
Cost of animal food, merchandise and food (1)			185,739				39,826				89,434				314,999
Other revenue driven costs ⁽²⁾			21,242				7,747				12,557				41,546
Personnel costs ⁽³⁾			314,525				161,295				190,049				665,869
Advertising and marketing			85,786				53,921				95,572				235,279
Other segment expenses ⁽⁴⁾			290,553				104,733				126,621				521,907
Segment income		$	148,542			$	6,806			$	67,073			$	222,421
Segment operating income as percentage of total revenue			14.2	%			1.8	%			11.5	%			11.1	%

⁽¹⁾	The significant expense categories and amounts align with the segment-level information that is regularly provided to the CODM.
⁽²⁾	Other revenue driven costs include credit card fees and other revenue processing costs driven by sales volume.
⁽³⁾	Personnel costs include fixed and variable wages, benefits and employer taxes.
⁽⁴⁾	Other segment expenses include all other operating expenses, including animal expenses, park and vehicle maintenance expenses, insurance, utilities, outside services, operating supplies and other miscellaneous expenses.

PARKS! AMERICA, INC. and SUBSIDIARIES

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

NOTE 10. BUSINESS SEGMENTS (CONTINUED)

		Georgia Park				Missouri Park				Texas Park				Consolidated
		For the 26 weeks ended March 29, 2026
		Georgia Park				Missouri Park				Texas Park				Consolidated
Total revenue		$	2,325,161			$	830,229			$	1,234,355			$	4,389,745
Less significant expense categories ⁽¹⁾:
Cost of animal food, merchandise and food (1)			299,802				91,199				184,609				575,610
Other revenue driven costs ⁽²⁾			52,382				23,815				32,445				108,642
Personnel costs ⁽³⁾			686,458				389,673				304,716				1,380,847
Advertising and marketing			182,574				128,485				170,728				481,787
Other segment expenses ⁽⁴⁾			537,046				199,347				204,415				940,808
Segment income (loss)		$	566,899			$	(2,290	)		$	337,442			$	902,051
Segment operating income (loss) as percentage of total revenue			24.4	%			-0.3	%			27.3	%			20.5	%

		Georgia Park				Missouri Park				Texas Park				Consolidated
		For the 26 weeks ended March 30, 2025
		Georgia Park				Missouri Park				Texas Park				Consolidated
Total revenue		$	2,157,105			$	664,089			$	951,285			$	3,772,479
Less significant expense categories ⁽¹⁾:
Cost of animal food, merchandise and food (1)			316,982				84,033				165,646				566,661
Other revenue driven costs ⁽²⁾			42,246				12,910				19,413				74,569
Personnel costs ⁽³⁾			619,554				328,021				358,772				1,306,347
Advertising and marketing			126,235				86,023				146,917				359,175
Other segment expenses ⁽⁴⁾			569,600				195,524				245,463				1,010,587
Segment income (loss)		$	482,488			$	(42,422	)		$	15,074			$	455,140
Segment operating income (loss) as percentage of total revenue			22.4	%			-6.4	%			1.6	%			12.1	%

⁽¹⁾	The significant expense categories and amounts align with the segment-level information that is regularly provided to the CODM.
⁽²⁾	Other revenue driven costs include credit card fees and other revenue processing costs driven by sales volume.
⁽³⁾	Personnel costs include fixed and variable wages, benefits and employer taxes.
⁽⁴⁾	Other segment expenses include all other operating expenses, including animal expenses, park and vehicle maintenance expenses, insurance, utilities, outside services, operating supplies and other miscellaneous expenses.

SCHEDULE OF RECONCILIATION OF REPORTING SEGMENT INCOME TO INCOME BEFORE INCOME TAXES

The table below sets forth, for the periods indicated, a reconciliation of reporting Consolidated segment income to Income (loss) before income taxes:

		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
Consolidated segment income		$	494,324			$	222,421			$	902,051			$	455,140
Less:
Unallocated corporate expenses ⁽¹⁾			219,845				301,482				438,165				571,834
Depreciation and amortization			216,171				220,315				427,252				428,863
Other operating (income), net			(1,008	)			—				(3,799	)			(52	)
Contested proxy and related matters, net			—				—				—				(567,157	)
Other (income), net			(19,803	)			(25,323	)			(41,877	)			(38,705	)
Interest expense			45,859				54,709				94,611				112,178
Income (loss) before income taxes		$	33,260			$	(328,762	)		$	(12,301	)		$	(51,821	)

⁽¹⁾	Unallocated corporate expenses include corporate personnel costs, director fees and compensation, directors and officers insurance, computer software and services, professional fees and public company related expenses.

SCHEDULE OF ADDITIONAL SEGMENT DATA

Additional Segment Data

SCHEDULE OF ADDITIONAL SEGMENT DATA

		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
Depreciation and amortization
Georgia Park		$	106,885			$	98,832			$	209,605			$	188,248
Missouri Park			50,972				54,303				101,142				108,081
Texas Park			57,899				66,766				115,675				131,706
Corporate			415				414				830				828
Total depreciation and amortization		$	216,171			$	220,315			$	427,252			$	428,863

		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
Capital expenditures
Georgia Park		$	82,677			$	443,018			$	339,388			$	938,794
Missouri Park			24,900				25,623				47,084				33,523
Texas Park			19,403				16,268				45,361				114,068
Total capital expenditures		$	126,980			$	484,909			$	431,833			$	1,086,385

		March 29, 2026				September 28, 2025
		As of
		March 29, 2026				September 28, 2025
Assets
Georgia Park		$	7,533,202			$	8,043,972
Missouri Park			3,264,987				3,299,882
Texas Park			8,267,816				8,135,982
Corporate			149,734				19,606
Total assets		$	19,215,739			$	19,499,442
Total assets		$	19,215,739			$	19,499,442