SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
9 Months Ended |
Jun. 28, 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:
SCHEDULE
OF PREPAID EXPENSES
| | |
June
28, 2026 | | |
September
28, 2025 | |
| Prepaid insurance | |
$ | 64,542 | | |
$ | 145,144 | |
| Prepaid income & sales
taxes | |
| 39,580 | | |
| 33,796 | |
| Prepaid advertising and marketing | |
| 48,756 | | |
| 24,108 | |
| Prepaid
other & other current assets | |
| 47,263 | | |
| 28,630 | |
| Total
prepaid expenses and other current assets | |
$ | 200,141 | | |
$ | 231,678 | |
|
| SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT |
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT
| | |
June
28, 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 | |
| 3,644,795 | | |
| 3,433,711 | | |
7-25 years |
| Buildings and structures | |
| 5,072,634 | | |
| 4,938,115 | | |
10-39 years |
| Animal shelters and habitats | |
| 3,879,829 | | |
| 3,766,540 | | |
10-39 years |
| Park animals | |
| 1,129,596 | | |
| 1,100,472 | | |
5-25 years |
| Equipment - concession and
related | |
| 513,101 | | |
| 513,616 | | |
3-15 years |
| Equipment and vehicles - yard
and field | |
| 720,518 | | |
| 713,974 | | |
3-15 years |
| Vehicles - buses and rental | |
| 359,643 | | |
| 355,177 | | |
3-5 years |
| Rides and entertainment | |
| 152,156 | | |
| 152,156 | | |
5-7 years |
| Furniture and fixtures | |
| 47,884 | | |
| 27,160 | | |
5-10 years |
| Construction
in progress | |
| 134,547 | | |
| 87,319 | | |
|
| Property and equipment, cost | |
| 22,191,209 | | |
| 21,624,746 | | |
|
| Less:
Accumulated depreciation | |
| (7,207,032 | ) | |
| (6,601,516 | ) | |
|
| Property
and equipment, net | |
$ | 14,984,177 | | |
$ | 15,023,230 | | |
|
|
| SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS |
Scheduled
future amortization of intangible assets is as follows as of June 28, 2026:
SCHEDULE
OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS
| Fiscal years ending | |
| 2026 remaining | |
$ | 2,596 | |
| 2027 | |
| 2,405 | |
| 2028 | |
| 2,405 | |
| 2029 | |
| 2,405 | |
| 2030 | |
| 2,405 | |
| Thereafter | |
| 2,599 | |
| Total | |
$ | 14,815 | |
|
| SCHEDULE OF OTHER CURRENT LIABILITIES |
Other
current liabilities consisted of the following:
SCHEDULE OF OTHER CURRENT LIABILITIES
| | |
June
28, 2026 | | |
September
28, 2025 | |
| Accrued professional
fees | |
$ | 148,805 | | |
$ | 155,800 | |
| Deferred revenue | |
| 148,514 | | |
| 149,286 | |
| Accrued property & income
taxes | |
| 75,361 | | |
| 106,688 | |
| Accrued compensation | |
| 58,154 | | |
| 178,128 | |
| Accrued sales taxes | |
| 46,838 | | |
| 42,115 | |
| Accrued interest | |
| 12,090 | | |
| 13,360 | |
| Other | |
| 16,519 | | |
| 21,866 | |
| Other
current liabilities | |
$ | 506,281 | | |
$ | 667,243 | |
|
| SCHEDULE OF DEFERRED REVENUE |
SCHEDULE
OF DEFERRED REVENUE
| | |
June
28, 2026 | | |
June
29, 2025 | | |
June
28, 2026 | | |
June
29, 2025 | |
| | |
For
the 13 weeks ended | | |
For
the 39 weeks ended | |
| | |
June
28, 2026 | | |
June
29, 2025 | | |
June
28, 2026 | | |
June
29, 2025 | |
| Deferred revenue beginning of period | |
$ | 162,532 | | |
$ | 129,037 | | |
$ | 149,286 | | |
$ | 115,950 | |
| Deferred revenue recognized
in period | |
| (50,710 | ) | |
| (68,429 | ) | |
| (200,096 | ) | |
| (191,267 | ) |
| Revenue
deferred in period | |
| 36,692 | | |
| 90,961 | | |
| 199,324 | | |
| 226,886 | |
| Deferred revenue end
of period | |
$ | 148,514 | | |
$ | 151,569 | | |
$ | 148,514 | | |
$ | 151,569 | |
|
| SCHEDULE OF OTHER COMPREHENSIVE INCOME LOSS |
Other
comprehensive loss encompasses all changes in equity other than those arising from shareholders and is comprised solely of
an unrealized loss on the interest rate swap designated as a cash flow hedge.
SCHEDULE
OF OTHER COMPREHENSIVE INCOME LOSS
| | |
| | | |
| | | |
| | | |
| | |
| | |
For the 13 weeks ended | | |
For the 39 weeks ended | |
| | |
June 28, 2026 | | |
June 29, 2025 | | |
June 28, 2026 | | |
June 29, 2025 | |
| Beginning balance: Accumulated other comprehensive loss | |
$ | — | | |
$ | — | | |
$ | — | | |
$ | — | |
| Accumulated other comprehensive loss | |
$ | — | | |
$ | — | | |
$ | — | | |
$ | — | |
| Other comprehensive (loss) | |
| | | |
| | | |
| | | |
| | |
| Unrealized loss on interest rate swap designated as cash flow hedge (net of tax $(15,925), $0, $(15,925), $0, respectively) | |
| (50,433 | ) | |
| — | | |
| (50,433 | ) | |
| — | |
| Ending balance: Accumulated other comprehensive loss (net of tax $(15,925), $0, $(15,925), $0, respectively) | |
$ | (50,433 | ) | |
$ | — | | |
$ | (50,433 | ) | |
$ | — | |
| Accumulated other comprehensive loss | |
$ | (50,433 | ) | |
$ | — | | |
$ | (50,433 | | |
$ | — | |
|
| SCHEDULE OF EARNING PER SHARE BASIC AND DILUTED |
The
following table summarizes the components of basic and diluted EPS:
SCHEDULE OF EARNING
PER SHARE BASIC AND DILUTED
| | |
June
28, 2026 | | |
June
29, 2025 | | |
June
28, 2026 | | |
June
29, 2025 | |
| | |
For
the 13 weeks ended | | |
For
the 39 weeks ended | |
| | |
June
28, 2026 | | |
June
29, 2025 | | |
June
28, 2026 | | |
June
29, 2025 | |
| Net income | |
$ | 742,756 | | |
$ | 824,370 | | |
$ | 736,240 | | |
$ | 769,649 | |
| Basic weighted average shares outstanding | |
| 750,001 | | |
| 754,862 | | |
| 751,900 | | |
| 756,467 | |
| Diluted weighted average shares outstanding | |
| 750,001 | | |
| 754,862 | | |
| 751,900 | | |
| 756,467 | |
| Earnings per share | |
| | | |
| | | |
| | | |
| | |
| | |
| | | |
| | | |
| | | |
| | |
| Basic | |
$ | 0.99 | | |
$ | 1.09 | | |
$ | 0.98 | | |
$ | 1.02 | |
| Diluted | |
$ | 0.99 | | |
$ | 1.09 | | |
$ | 0.98 | | |
$ | 1.02 | |
|