United Parks & Resorts (PRKS) Financials

$43.69 -0.17 (-0.39%)

As of 03:58 PM Eastern

Annual Income Statements for United Parks & Resorts

This table shows United Parks & Resorts' income and expenses over time, based on annual financial data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Net Income / (Loss) Attributable to Common Shareholders	49	-13	-202	45	89	-312	257	291	234	227
Consolidated Net Income / (Loss)	49	-13	-202	45	89	-312	257	291	234	227
Net Income / (Loss) Continuing Operations	49	-13	-202	45	89	-312	257	291	234	227
Total Pre-Tax Income	73	-3.20	-287	63	129	-343	256	390	313	292
Total Operating Income	159	60	-201	152	213	-242	432	508	460	463
Total Gross Profit	1,371	1,344	1,167	1,372	1,289	432	1,389	1,596	1,595	1,594
Total Revenue	1,371	1,344	1,263	1,372	1,398	432	1,504	1,731	1,727	1,725
Operating Revenue	1,371	1,344	1,263	1,372	1,398	432	1,504	1,731	1,727	1,725
Total Cost of Revenue	0.00	0.00	96	0.00	109	0.00	114	135	132	131
Operating Cost of Revenue	-	-	96	-	109	-	114	135	132	131
Total Operating Expenses	1,212	1,285	1,369	1,221	1,076	673	957	1,088	1,135	1,131
Selling, General & Admin Expense	923	975	931	936	911	483	807	936	980	967
Depreciation Expense	183	200	163	161	161	151	149	153	154	163
Other Operating Expenses / (Income)	104	101	5.20	124	4.18	40	1.53	0.11	0.82	0.58
Total Other Income / (Expense), net	-87	-63	-86	-89	-84	-101	-176	-117	-147	-172
Interest Expense	86	63	86	89	84	101	175	118	147	172
Other Income / (Expense), net	-0.13	-0.13	0.12	0.10	-0.02	-0.28	-0.14	0.04	0.02	-0.06
Income Tax Expense	24	9.33	-85	18	40	-31	-0.16	99	79	64
Basic Earnings per Share	$0.57	($0.15)	($2.36)	$0.52	$1.11	($3.99)	$3.28	$4.18	$3.66	$3.82
Weighted Average Basic Shares Outstanding	85.86M	84.93M	85.81M	86.17M	80.31M	78.19M	78.30M	69.61M	63.96M	59.55M
Diluted Earnings per Share	$0.57	($0.15)	($2.36)	$0.52	$1.10	($3.99)	$3.22	$4.14	$3.63	$3.79
Weighted Average Diluted Shares Outstanding	85.98M	84.93M	85.81M	86.91M	81.04M	78.19M	79.58M	70.28M	64.49M	60.01M
Weighted Average Basic & Diluted Shares Outstanding	86.20M	83.50M	85.80M	86.10M	78.73M	78.51M	75.65M	63.92M	63.97M	55.03M

This table shows United Parks & Resorts' income and expenses over time, based on quarterly financial data. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024
Net Income / (Loss) Attributable to Common Shareholders	135	49	-16	87	124	40	-11	91	120	28
Consolidated Net Income / (Loss)	135	49	-16	87	124	40	-11	91	120	28
Net Income / (Loss) Continuing Operations	135	49	-16	87	124	40	-11	91	120	28
Total Pre-Tax Income	187	67	-25	118	166	53	-17	123	161	24
Total Operating Income	218	102	12	155	203	89	22	164	201	76
Total Gross Profit	565	255	270	458	508	359	274	459	505	355
Total Revenue	565	391	293	496	548	389	297	498	546	384
Operating Revenue	565	391	293	496	548	389	297	498	546	384
Total Cost of Revenue	0.00	135	23	38	40	30	23	39	41	29
Operating Cost of Revenue	-	-	23	38	40	30	23	39	41	29
Total Operating Expenses	348	153	258	302	305	270	252	295	304	280
Selling, General & Admin Expense	269	221	221	264	266	230	213	254	263	237
Depreciation Expense	37	38	37	38	39	40	39	40	42	42
Total Other Income / (Expense), net	-30	-35	-36	-37	-37	-36	-39	-42	-40	-51
Interest Expense	31	35	36	37	37	36	39	42	40	51
Other Income / (Expense), net	0.07	-0.07	-0.05	0.01	0.02	0.04	-0.18	0.15	-0.05	0.02
Income Tax Expense	53	18	-8.21	31	43	13	-5.62	32	42	-3.52
Basic Earnings per Share	$2.00	$0.67	($0.26)	$1.36	$1.93	$0.63	($0.17)	$1.47	$2.09	$0.43
Weighted Average Basic Shares Outstanding	67.18M	69.61M	63.98M	63.93M	63.95M	63.96M	64.02M	61.89M	57.29M	59.55M
Diluted Earnings per Share	$1.99	$0.65	($0.26)	$1.35	$1.92	$0.62	($0.17)	$1.46	$2.08	$0.42
Weighted Average Diluted Shares Outstanding	67.57M	70.28M	63.98M	64.35M	64.32M	64.49M	64.02M	62.27M	57.66M	60.01M
Weighted Average Basic & Diluted Shares Outstanding	63.89M	63.92M	63.89M	63.97M	63.94M	63.97M	62.49M	57.95M	55.00M	55.03M

This table details how cash moves in and out of United Parks & Resorts' business through operations, investing, and financing, using annual figures. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Net Change in Cash & Equivalents	-25	50	-35	1.01	5.92	394	9.26	-362	165	-131
Net Cash From Operating Activities	286	280	192	294	348	-121	503	565	505	480
Net Cash From Continuing Operating Activities	286	280	192	294	348	-121	503	565	505	480
Net Income / (Loss) Continuing Operations	49	-13	-202	45	89	-312	257	291	234	227
Consolidated Net Income / (Loss)	49	-13	-202	45	89	-312	257	291	234	227
Depreciation Expense	183	200	163	161	161	151	149	153	154	163
Amortization Expense	6.41	5.33	4.81	4.46	3.45	5.03	6.42	6.23	6.13	4.98
Non-Cash Adjustments To Reconcile Net Income	34	47	314	50	16	14	88	33	48	53
Changes in Operating Assets and Liabilities, net	14	41	-87	34	79	23	3.41	81	63	31
Net Cash From Investing Activities	-157	-161	-171	-180	-195	-109	-129	-201	-306	-249
Net Cash From Continuing Investing Activities	-157	-161	-171	-180	-195	-109	-129	-201	-306	-249
Purchase of Property, Plant & Equipment	-157	-161	-173	-180	-195	-109	-129	-201	-305	-248
Other Investing Activities, net	0.05	0.00	1.64	-0.26	0.02	-	0.00	0.00	-0.77	-0.08
Net Cash From Financing Activities	-154	-70	-57	-113	-147	624	-365	-726	-35	-363
Net Cash From Continuing Financing Activities	-154	-70	-57	-113	-147	624	-365	-726	-35	-363
Repayment of Debt	-356	-113	-1,149	-654	-290	-349	-2,063	-13	-33	-251
Repurchase of Common Equity	-51	0.00	0.00	-98	-150	-12	-216	-694	-18	-483
Issuance of Debt	340	109	1,094	639	294	986	1,922	0.00	20	378
Other Financing Activities, net	-15	-1.55	-2.08	0.31	-1.05	-1.00	-8.60	-19	-3.92	-6.96

This table details how cash moves in and out of United Parks & Resorts' business through operations, investing, and financing, using quarterly figures. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024
Net Change in Cash & Equivalents	-46	-33	-28	92	68	32	-43	28	-155	39
Net Cash From Operating Activities	169	96	50	185	164	106	71	173	123	112
Net Cash From Continuing Operating Activities	169	96	50	185	164	106	71	173	123	112
Net Income / (Loss) Continuing Operations	135	49	-16	87	124	40	-11	91	120	28
Consolidated Net Income / (Loss)	135	49	-16	87	124	40	-11	91	120	28
Depreciation Expense	37	38	37	38	39	40	39	40	42	42
Amortization Expense	1.56	1.55	1.54	1.54	1.53	1.52	1.48	1.23	1.12	1.15
Non-Cash Adjustments To Reconcile Net Income	7.93	7.09	7.81	14	-8.69	34	9.78	8.16	-4.52	40
Changes in Operating Assets and Liabilities, net	-12	-0.17	20	44	7.99	-9.35	32	32	-35	1.40
Net Cash From Investing Activities	-50	-50	-70	-76	-89	-71	-87	-80	-55	-26
Net Cash From Continuing Investing Activities	-50	-50	-70	-76	-89	-71	-87	-80	-55	-26
Purchase of Property, Plant & Equipment	-50	-50	-70	-76	-89	-71	-87	-80	-55	-26
Net Cash From Financing Activities	-165	-79	-8.10	-17	-6.45	-3.37	-27	-65	-223	-47
Net Cash From Continuing Financing Activities	-165	-79	-8.10	-17	-6.45	-3.37	-27	-65	-223	-47
Repayment of Debt	-3.06	-3.06	-23	-3.15	-3.40	-3.28	-3.39	-232	-6.44	-8.86
Repurchase of Common Equity	-163	-76	0.00	-14	-3.91	-	-17	-212	-216	-38
Issuance of Debt	-	-	20	-	-	-	0.00	379	-	-1.00
Other Financing Activities, net	0.65	0.01	-5.00	0.31	0.87	-0.10	-7.01	-0.27	-0.01	0.33

This table presents United Parks & Resorts' assets and liabilities at the end of each period, using annual balance sheet data. All values are USD millions unless otherwise specified.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Total Assets	2,389	2,379	2,086	2,116	2,301	2,566	2,610	2,326	2,625	2,574
Total Current Assets	106	154	119	147	169	507	567	234	390	270
Cash & Equivalents	19	69	33	34	40	434	444	79	247	116
Accounts Receivable	40	37	38	58	50	30	77	71	74	79
Inventories, net	31	29	31	36	33	31	29	55	49	46
Prepaid Expenses	16	19	16	19	46	12	17	28	20	29
Plant, Property, & Equipment, net	1,719	1,667	1,675	1,692	1,733	1,661	1,645	1,707	1,842	1,887
Plant, Property & Equipment, gross	2,748	2,828	2,952	3,057	3,210	3,273	3,385	3,576	3,815	3,960
Accumulated Depreciation	1,029	1,162	1,277	1,365	1,476	1,612	1,740	1,869	1,973	2,073
Total Noncurrent Assets	564	558	292	277	398	398	398	385	393	416
Noncurrent Note & Lease Receivables	-	-	-	0.00	141	137	132	130	127	130
Goodwill	336	336	66	66	66	66	66	66	66	66
Intangible Assets	184	179	175	172	157	157	157	157	158	158
Noncurrent Deferred & Refundable Income Taxes	24	22	33	24	19	23	24	12	8.02	5.69
Other Noncurrent Operating Assets	20	21	18	15	14	15	18	19	33	56
Total Liabilities & Shareholders' Equity	2,389	2,379	2,086	2,116	2,301	2,566	2,610	2,326	2,625	2,574
Total Liabilities	1,885	1,918	1,798	1,850	2,090	2,672	2,644	2,763	2,833	3,035
Total Current Liabilities	229	264	253	311	403	317	372	409	411	413
Short-Term Debt	32	52	39	46	66	16	12	12	12	15
Accounts Payable	94	88	101	120	132	105	134	160	161	164
Accrued Expenses	11	23	20	23	82	51	46	47	58	54
Current Deferred Revenue	80	79	80	101	104	131	155	170	156	153
Current Employee Benefit Liabilities	12	21	15	21	15	11	22	17	21	23
Other Current Liabilities	-	-	-	0.00	3.90	3.76	2.90	3.39	3.38	4.08
Total Noncurrent Liabilities	1,655	1,654	1,545	1,540	1,687	2,355	2,272	2,354	2,422	2,622
Long-Term Debt	1,549	1,531	1,504	1,495	1,483	2,177	2,105	2,099	2,093	2,229
Capital Lease Obligations	-	-	-	-	124	120	-	115	113	115
Noncurrent Deferred & Payable Income Tax Liabilities	66	70	0.00	11	43	16	13	97	165	213
Other Noncurrent Operating Liabilities	41	53	41	34	37	42	155	43	51	65
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	504	461	287	265	211	-106	-34	-438	-208	-462
Total Preferred & Common Equity	504	461	287	265	211	-106	-34	-438	-208	-462
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	504	461	287	265	211	-106	-34	-438	-208	-462
Common Stock	626	622	642	665	675	681	712	711	724	731
Retained Earnings	46	7.52	-195	-149	-59	-372	-115	176	410	638
Treasury Stock	-155	-155	-155	-253	-403	-415	-631	-1,325	-1,343	-1,830

This table presents United Parks & Resorts' assets and liabilities at the end of each period, using quarterly balance sheet data. All values are USD millions unless otherwise specified.

Metric	Q3 2022	Q1 2023	Q2 2023	Q3 2023	Q1 2024	Q2 2024	Q3 2024
Total Assets	2,355	2,354	2,505	2,576	2,669	2,757	2,580
Total Current Assets	276	222	329	376	377	431	256
Cash & Equivalents	110	55	147	215	204	232	77
Accounts Receivable	78	73	88	80	80	101	87
Inventories, net	60	59	60	55	51	53	51
Prepaid Expenses	28	35	35	26	42	45	42
Plant, Property, & Equipment, net	1,689	1,741	1,781	1,808	1,894	1,915	1,904
Plant, Property & Equipment, gross	3,532	3,640	3,703	3,767	3,871	3,926	3,945
Accumulated Depreciation	1,843	1,899	1,922	1,958	1,977	2,011	2,041
Total Noncurrent Assets	390	391	395	392	398	411	420
Noncurrent Note & Lease Receivables	133	129	129	128	130	131	131
Goodwill	66	66	66	66	66	66	66
Intangible Assets	157	157	157	157	158	158	158
Noncurrent Deferred & Refundable Income Taxes	16	13	15	11	8.62	15	16
Other Noncurrent Operating Assets	19	25	28	29	36	41	49
Total Liabilities & Shareholders' Equity	2,355	2,354	2,505	2,576	2,669	2,757	2,580
Total Liabilities	2,776	2,809	2,883	2,828	2,912	3,122	3,035
Total Current Liabilities	430	461	506	406	490	523	398
Short-Term Debt	12	12	12	12	12	16	16
Accounts Payable	155	164	186	147	181	184	144
Accrued Expenses	58	46	62	59	59	67	62
Current Deferred Revenue	182	213	223	161	210	230	156
Current Employee Benefit Liabilities	19	23	20	24	25	23	17
Other Current Liabilities	3.30	3.26	3.38	3.37	3.64	3.75	3.98
Total Noncurrent Liabilities	2,346	2,348	2,377	2,421	2,422	2,599	2,637
Long-Term Debt	2,101	2,098	2,096	2,095	2,092	2,240	2,235
Capital Lease Obligations	117	-	-	-	115	116	116
Noncurrent Deferred & Payable Income Tax Liabilities	83	89	117	158	160	188	226
Other Noncurrent Operating Liabilities	45	161	164	169	55	54	60
Commitments & Contingencies	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Equity & Noncontrolling Interests	-420	-455	-378	-252	-243	-365	-456
Total Preferred & Common Equity	-420	-455	-378	-252	-243	-365	-456
Preferred Stock	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Total Common Equity	-420	-455	-378	-252	-243	-365	-456
Common Stock	707	711	715	720	721	723	726
Retained Earnings	127	159	246	370	399	490	610
Treasury Stock	-1,254	-1,325	-1,339	-1,343	-1,363	-1,578	-1,792

This table displays calculated financial ratios and metrics derived from United Parks & Resorts' official financial filings.

Metric	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024
Growth Metrics	-	-	-	-	-	-	-	-	-	-
Revenue Growth	-0.49%	-1.95%	-6.02%	8.63%	1.89%	-69.12%	248.26%	15.13%	-0.27%	-0.07%
EBITDA Growth	0.51%	-24.06%	-112.53%	1,057.04%	18.92%	-122.90%	779.53%	13.55%	-6.95%	1.86%
EBIT Growth	-0.93%	-62.68%	-438.46%	175.41%	40.47%	-213.49%	278.48%	17.54%	-9.42%	0.75%
NOPAT Growth	5.71%	-61.22%	-437.94%	176.86%	36.50%	-214.40%	355.51%	-12.35%	-9.23%	5.13%
Net Income Growth	-1.57%	-125.50%	-1,515.08%	122.13%	99.78%	-449.06%	182.13%	13.52%	-19.57%	-2.86%
EPS Growth	0.00%	-126.32%	-1,473.33%	122.03%	111.54%	-462.73%	180.70%	28.57%	-12.32%	4.41%
Operating Cash Flow Growth	9.46%	-2.05%	-31.37%	52.73%	18.54%	-134.65%	516.65%	12.24%	-10.57%	-4.91%
Free Cash Flow Firm Growth	-9.94%	-17.70%	-70.94%	248.10%	-43.30%	-230.43%	672.81%	-45.51%	-5.77%	17.80%
Invested Capital Growth	-2.50%	-4.37%	-9.08%	-1.41%	4.07%	-3.82%	-7.55%	4.29%	3.11%	1.08%
Revenue Q/Q Growth	0.24%	-0.02%	-0.17%	1.07%	1.30%	-25.00%	16.84%	1.15%	-0.09%	-0.26%
EBITDA Q/Q Growth	9.96%	-9.06%	20.37%	3.97%	-4.47%	-32.10%	23.54%	2.33%	-1.73%	-1.76%
EBIT Q/Q Growth	29.34%	-29.91%	4.22%	9.90%	-7.14%	-8.14%	33.76%	3.36%	-2.64%	-2.84%
NOPAT Q/Q Growth	11.49%	127.82%	0.32%	17.43%	-14.29%	-8.09%	36.02%	-5.99%	-2.07%	1.31%
Net Income Q/Q Growth	41.53%	-7.53%	-4.40%	26.52%	-12.80%	-7.34%	83.96%	-7.18%	-3.68%	-5.07%
EPS Q/Q Growth	42.50%	0.00%	-4.42%	30.00%	-17.29%	-6.40%	87.21%	-6.12%	-0.82%	-5.01%
Operating Cash Flow Q/Q Growth	5.44%	5.73%	-8.06%	8.01%	2.43%	-65.57%	24.71%	1.65%	2.17%	1.27%
Free Cash Flow Firm Q/Q Growth	-15.02%	261.85%	-20.33%	20.17%	5.06%	-253.12%	114.40%	-22.25%	-29.47%	111.28%
Invested Capital Q/Q Growth	1.41%	0.34%	0.95%	0.60%	-0.95%	8.11%	-3.23%	0.56%	7.55%	-2.83%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-
Gross Margin	100.00%	100.00%	92.41%	100.00%	92.21%	100.00%	92.40%	92.19%	92.37%	92.38%
EBITDA Margin	25.40%	19.67%	-2.62%	23.11%	26.98%	-20.00%	39.03%	38.49%	35.92%	36.61%
Operating Margin	11.63%	4.43%	-15.94%	11.05%	15.25%	-55.97%	28.73%	29.32%	26.63%	26.85%
EBIT Margin	11.62%	4.42%	-15.93%	11.06%	15.25%	-56.03%	28.72%	29.32%	26.63%	26.85%
Profit (Net Income) Margin	3.58%	-0.93%	-16.02%	3.26%	6.40%	-72.33%	17.06%	16.82%	13.56%	13.19%
Tax Burden Percent	67.46%	391.47%	70.42%	71.43%	69.36%	91.10%	100.06%	74.65%	74.80%	78.04%
Interest Burden Percent	45.72%	-5.38%	142.80%	41.32%	60.51%	141.71%	59.37%	76.85%	68.10%	62.93%
Effective Tax Rate	32.54%	0.00%	0.00%	28.57%	30.64%	0.00%	-0.06%	25.35%	25.20%	21.96%
Return on Invested Capital (ROIC)	5.14%	2.06%	-7.47%	6.07%	8.18%	-9.36%	25.33%	22.63%	19.81%	20.40%
ROIC Less NNEP Spread (ROIC-NNEP)	1.37%	-1.46%	-11.54%	1.86%	4.46%	-17.51%	15.44%	18.04%	14.48%	14.04%
Return on Net Nonoperating Assets (RNNOA)	3.93%	-4.66%	-46.59%	10.14%	29.41%	-585.04%	-392.52%	-146.12%	-92.33%	-88.33%
Return on Equity (ROE)	9.07%	-2.60%	-54.06%	16.21%	37.59%	-594.39%	-367.18%	-123.50%	-72.52%	-67.93%
Cash Return on Invested Capital (CROIC)	7.67%	6.54%	2.04%	7.49%	4.19%	-5.47%	33.18%	18.42%	16.74%	19.32%
Operating Return on Assets (OROA)	6.62%	2.49%	-9.02%	7.22%	9.65%	-9.94%	16.68%	20.57%	18.57%	17.82%
Return on Assets (ROA)	2.04%	-0.53%	-9.07%	2.13%	4.05%	-12.83%	9.91%	11.80%	9.46%	8.75%
Return on Common Equity (ROCE)	9.07%	-2.60%	-54.06%	16.21%	37.59%	-594.39%	-367.18%	-123.50%	-72.52%	-67.93%
Return on Equity Simple (ROE_SIMPLE)	9.75%	-2.72%	-70.40%	16.89%	42.43%	295.19%	-756.32%	-66.53%	-112.48%	-49.29%
Net Operating Profit after Tax (NOPAT)	108	42	-141	108	148	-169	432	379	344	362
NOPAT Margin	7.85%	3.10%	-11.16%	7.89%	10.58%	-39.18%	28.74%	21.88%	19.92%	20.96%
Net Nonoperating Expense Percent (NNEP)	3.77%	3.53%	4.06%	4.22%	3.72%	8.15%	9.89%	4.59%	5.33%	6.36%
Return On Investment Capital (ROIC_SIMPLE)	5.16%	2.04%	-7.70%	6.00%	7.85%	-7.66%	20.75%	21.18%	17.11%	19.05%
Cost of Revenue to Revenue	0.00%	0.00%	7.59%	0.00%	7.79%	0.00%	7.60%	7.81%	7.63%	7.62%
SG&A Expenses to Revenue	67.31%	72.56%	73.69%	68.18%	65.18%	111.95%	53.69%	54.05%	56.77%	56.02%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	88.37%	95.57%	108.35%	88.95%	76.96%	155.97%	63.67%	62.87%	65.74%	65.53%
Earnings before Interest and Taxes (EBIT)	159	59	-201	152	213	-242	432	508	460	463
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	348	264	-33	317	377	-86	587	666	620	632
Valuation Ratios	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	3.35	3.65	4.27	7.31	11.84	0.00	0.00	0.00	0.00	0.00
Price to Tangible Book Value (P/TBV)	0.00	0.00	26.40	73.30	0.00	0.00	0.00	0.00	0.00	0.00
Price to Revenue (P/Rev)	1.23	1.25	0.97	1.41	1.79	5.73	3.33	1.97	1.96	1.79
Price to Earnings (P/E)	34.37	0.00	0.00	43.29	27.90	0.00	19.54	11.74	14.42	13.59
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	2.91%	0.00%	0.00%	2.31%	3.58%	0.00%	5.12%	8.52%	6.93%	7.36%
Enterprise Value to Invested Capital (EV/IC)	1.57	1.62	1.52	1.95	2.24	2.46	4.08	3.26	3.03	2.99
Enterprise Value to Revenue (EV/Rev)	2.37	2.38	2.17	2.51	2.95	10.09	4.45	3.21	3.10	3.09
Enterprise Value to EBITDA (EV/EBITDA)	9.33	12.09	0.00	10.86	10.95	0.00	11.39	8.35	8.63	8.44
Enterprise Value to EBIT (EV/EBIT)	20.40	53.79	0.00	22.70	19.37	0.00	15.48	10.97	11.63	11.52
Enterprise Value to NOPAT (EV/NOPAT)	30.22	76.67	0.00	31.80	27.92	0.00	15.47	14.69	15.56	14.75
Enterprise Value to Operating Cash Flow (EV/OCF)	11.35	11.40	14.22	11.72	11.85	0.00	13.29	9.86	10.59	11.11
Enterprise Value to Free Cash Flow (EV/FCFF)	20.25	24.21	71.28	25.78	54.49	0.00	11.81	18.04	18.40	15.58
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-
Debt to Equity	3.14	3.43	5.37	5.81	7.93	-21.86	-62.41	-5.09	-10.65	-5.11
Long-Term Debt to Equity	3.07	3.32	5.23	5.64	7.62	-21.71	-62.06	-5.06	-10.59	-5.08
Financial Leverage	2.86	3.19	4.04	5.46	6.59	33.41	-25.42	-8.10	-6.38	-6.29
Leverage Ratio	4.44	4.94	5.96	7.60	9.28	46.31	-37.05	-10.47	-7.67	-7.76
Compound Leverage Factor	2.03	-0.27	8.52	3.14	5.61	65.63	-22.00	-8.04	-5.22	-4.88
Debt to Total Capital	75.82%	77.44%	84.29%	85.31%	88.80%	104.79%	101.63%	124.47%	110.36%	124.32%
Short-Term Debt to Total Capital	1.53%	2.53%	2.12%	2.52%	3.48%	0.70%	0.58%	0.67%	0.60%	0.81%
Long-Term Debt to Total Capital	74.29%	74.91%	82.17%	82.79%	85.32%	104.09%	101.05%	123.80%	109.76%	123.51%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	24.18%	22.56%	15.71%	14.69%	11.20%	-4.79%	-1.63%	-24.47%	-10.36%	-24.32%
Debt to EBITDA	4.54	5.99	-46.54	4.86	4.43	-26.78	3.61	3.34	3.58	3.74
Net Debt to EBITDA	4.49	5.72	-45.54	4.75	4.33	-21.75	2.85	3.22	3.18	3.55
Long-Term Debt to EBITDA	4.45	5.79	-45.37	4.71	4.26	-26.60	3.59	3.32	3.56	3.71
Debt to NOPAT	14.70	37.95	-10.94	14.22	11.31	-13.67	4.90	5.88	6.45	6.53
Net Debt to NOPAT	14.52	36.29	-10.71	13.90	11.04	-11.11	3.87	5.67	5.73	6.21
Long-Term Debt to NOPAT	14.40	36.71	-10.67	13.80	10.87	-13.58	4.87	5.84	6.41	6.48
Altman Z-Score	1.30	1.12	0.49	1.32	1.47	0.30	2.29	2.22	2.16	2.16
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-
Current Ratio	0.46	0.58	0.47	0.47	0.42	1.60	1.53	0.57	0.95	0.66
Quick Ratio	0.26	0.40	0.28	0.30	0.22	1.46	1.40	0.37	0.78	0.47
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	160	132	38	134	76	-99	566	308	291	342
Operating Cash Flow to CapEx	181.99%	174.69%	111.56%	163.51%	178.48%	-110.58%	390.37%	281.30%	165.64%	193.27%
Free Cash Flow to Firm to Interest Expense	1.86	2.11	0.45	1.50	0.90	-0.98	3.23	2.63	1.98	1.99
Operating Cash Flow to Interest Expense	3.31	4.48	2.23	3.30	4.14	-1.20	2.87	4.81	3.44	2.80
Operating Cash Flow Less CapEx to Interest Expense	1.49	1.91	0.23	1.28	1.82	-2.28	2.13	3.10	1.36	1.35
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.57	0.56	0.57	0.65	0.63	0.18	0.58	0.70	0.70	0.66
Accounts Receivable Turnover	35.82	35.25	33.63	28.48	25.96	10.78	28.01	23.40	23.83	22.51
Inventory Turnover	0.00	0.00	3.22	0.00	3.16	0.00	3.80	3.19	2.52	2.76
Fixed Asset Turnover	0.79	0.79	0.76	0.82	0.82	0.25	0.91	1.03	0.97	0.93
Accounts Payable Turnover	0.00	0.00	1.02	0.00	0.87	0.00	0.95	0.92	0.82	0.81
Days Sales Outstanding (DSO)	10.19	10.35	10.85	12.82	14.06	33.87	13.03	15.60	15.32	16.21
Days Inventory Outstanding (DIO)	0.00	0.00	113.35	0.00	115.54	0.00	96.10	114.27	144.71	132.05
Days Payable Outstanding (DPO)	0.00	0.00	358.20	0.00	421.32	0.00	382.73	397.15	444.22	450.20
Cash Conversion Cycle (CCC)	10.19	10.35	-234.00	12.82	-291.72	33.87	-273.61	-267.28	-284.19	-301.94
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-
Invested Capital	2,066	1,976	1,797	1,771	1,843	1,773	1,639	1,710	1,763	1,782
Invested Capital Turnover	0.66	0.67	0.67	0.77	0.77	0.24	0.88	1.03	0.99	0.97
Increase / (Decrease) in Invested Capital	-53	-90	-179	-25	72	-70	-134	70	53	19
Enterprise Value (EV)	3,250	3,198	2,736	3,445	4,129	4,355	6,685	5,566	5,349	5,334
Market Capitalization	1,688	1,684	1,227	1,939	2,496	2,476	5,012	3,419	3,378	3,091
Book Value per Share	$5.62	$5.18	$3.18	$3.02	$2.68	($1.35)	($0.44)	($6.85)	($3.26)	($8.39)
Tangible Book Value per Share	($0.17)	($0.60)	$0.51	$0.30	($0.16)	($4.20)	($3.33)	($10.35)	($6.76)	($12.47)
Total Capital	2,085	2,044	1,830	1,805	1,883	2,207	2,083	1,789	2,010	1,898
Total Debt	1,581	1,583	1,542	1,540	1,672	2,313	2,117	2,226	2,218	2,359
Total Long-Term Debt	1,549	1,531	1,504	1,495	1,607	2,297	2,105	2,214	2,206	2,344
Net Debt	1,562	1,514	1,509	1,506	1,633	1,879	1,673	2,147	1,971	2,243
Capital Expenditures (CapEx)	157	161	173	180	195	109	129	201	305	248
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-110	-127	-129	-153	-208	-228	-236	-243	-256	-243
Debt-free Net Working Capital (DFNWC)	-91	-58	-96	-119	-168	206	207	-164	-8.73	-127
Net Working Capital (NWC)	-123	-110	-135	-164	-234	190	195	-176	-21	-142
Net Nonoperating Expense (NNE)	58	54	61	64	58	143	176	88	110	134
Net Nonoperating Obligations (NNO)	1,562	1,515	1,509	1,506	1,633	1,879	1,673	2,147	1,971	2,243
Total Depreciation and Amortization (D&A)	189	205	168	165	164	156	155	159	160	168
Debt-free, Cash-free Net Working Capital to Revenue	-8.05%	-9.46%	-10.22%	-11.13%	-14.87%	-52.83%	-15.71%	-14.02%	-14.81%	-14.08%
Debt-free Net Working Capital to Revenue	-6.67%	-4.33%	-7.60%	-8.64%	-12.02%	47.67%	13.79%	-9.44%	-0.51%	-7.36%
Net Working Capital to Revenue	-8.99%	-8.18%	-10.66%	-11.96%	-16.70%	44.08%	13.00%	-10.14%	-1.20%	-8.26%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$0.57	($0.15)	($2.36)	$0.52	$1.11	($3.99)	$3.28	$4.18	$3.66	$3.82
Adjusted Weighted Average Basic Shares Outstanding	85.86M	84.93M	85.81M	86.17M	80.31M	78.19M	78.30M	69.61M	63.96M	59.55M
Adjusted Diluted Earnings per Share	$0.57	($0.15)	($2.36)	$0.52	$1.10	($3.99)	$3.22	$4.14	$3.63	$3.79
Adjusted Weighted Average Diluted Shares Outstanding	85.98M	84.93M	85.81M	86.91M	81.04M	78.19M	79.58M	70.28M	64.49M	60.01M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	88.02M	88.84M	90.34M	84.13M	78.73M	78.51M	75.65M	63.92M	63.97M	55.03M
Normalized Net Operating Profit after Tax (NOPAT)	109	48	48	108	148	-169	302	379	344	362
Normalized NOPAT Margin	7.96%	3.57%	3.77%	7.89%	10.58%	-39.18%	20.11%	21.88%	19.92%	20.96%
Pre Tax Income Margin	5.31%	-0.24%	-22.75%	4.57%	9.23%	-79.40%	17.05%	22.53%	18.13%	16.90%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	1.84	0.95	-2.34	1.70	2.53	-2.40	2.46	4.32	3.13	2.70
NOPAT to Interest Expense	1.24	0.67	-1.64	1.22	1.76	-1.68	2.46	3.22	2.34	2.11
EBIT Less CapEx to Interest Expense	0.02	-1.61	-4.34	-0.31	0.21	-3.48	1.73	2.61	1.06	1.25
NOPAT Less CapEx to Interest Expense	-0.58	-1.90	-3.64	-0.80	-0.56	-2.76	1.73	1.52	0.27	0.66
Payout Ratios	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	147.19%	-521.16%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	250.28%	-521.16%	0.00%	218.88%	167.64%	-3.97%	84.11%	238.20%	7.63%	212.28%

This table displays calculated financial ratios and metrics derived from United Parks & Resorts' official financial filings.

Metric	Q3 2022	Q4 2022	Q1 2023	Q2 2023	Q3 2023	Q4 2023	Q1 2024	Q2 2024	Q3 2024	Q4 2024
Growth Metrics	-	-	-	-	-	-	-	-	-	-
Revenue Growth	8.44%	5.31%	8.37%	-1.74%	-3.00%	-0.40%	1.39%	0.32%	-0.43%	-1.18%
EBITDA Growth	8.64%	11.98%	0.95%	-10.72%	-4.86%	-7.73%	23.61%	5.76%	-0.14%	-8.66%
EBIT Growth	9.82%	19.33%	16.80%	-12.69%	-6.61%	-12.27%	87.28%	5.85%	-1.15%	-15.15%
NOPAT Growth	-14.14%	-27.84%	17.40%	-16.80%	-3.45%	-9.50%	88.08%	6.91%	-1.27%	28.64%
Net Income Growth	31.79%	-31.49%	-83.23%	-25.35%	-8.18%	-18.28%	31.98%	4.67%	-3.14%	-30.35%
EPS Growth	55.47%	-29.35%	-116.67%	-16.67%	-3.52%	-4.62%	34.62%	8.15%	8.33%	-32.26%
Operating Cash Flow Growth	0.52%	10.56%	-28.95%	-19.33%	-3.36%	11.23%	42.05%	-6.16%	-24.80%	5.64%
Free Cash Flow Firm Growth	16.92%	-98.27%	186.60%	46.37%	41.19%	247.39%	-242.38%	-134.43%	-121.50%	375.65%
Invested Capital Growth	0.37%	4.29%	-5.97%	-5.15%	-3.59%	3.11%	10.74%	12.06%	11.88%	1.08%
Revenue Q/Q Growth	11.96%	-30.91%	-24.88%	69.09%	10.53%	-29.05%	-23.53%	67.30%	9.71%	-29.59%
EBITDA Q/Q Growth	17.54%	-44.79%	-64.22%	284.53%	25.25%	-46.45%	-52.07%	229.01%	18.26%	-51.02%
EBIT Q/Q Growth	22.27%	-53.24%	-88.48%	1,225.63%	30.78%	-56.07%	-75.41%	649.20%	22.14%	-62.29%
NOPAT Q/Q Growth	14.01%	-52.41%	-88.94%	1,285.88%	32.29%	-55.39%	-77.00%	687.73%	22.18%	-41.87%
Net Income Q/Q Growth	15.39%	-63.58%	-133.60%	628.66%	41.93%	-67.58%	-127.97%	913.53%	31.33%	-76.69%
EPS Q/Q Growth	22.84%	-67.34%	-140.00%	619.23%	42.22%	-67.71%	-127.42%	958.82%	42.47%	-79.81%
Operating Cash Flow Q/Q Growth	-26.04%	-43.44%	-47.45%	267.04%	-11.40%	-34.91%	-32.89%	142.46%	-29.00%	-8.56%
Free Cash Flow Firm Q/Q Growth	9.86%	-97.28%	2,584.45%	82.20%	5.97%	-93.30%	-1,200.27%	55.95%	33.82%	248.28%
Invested Capital Q/Q Growth	1.81%	0.56%	-6.40%	-1.02%	3.48%	7.55%	0.53%	0.16%	3.32%	-2.83%
Profitability Metrics	-	-	-	-	-	-	-	-	-	-
Gross Margin	100.00%	65.38%	92.08%	92.30%	92.63%	92.33%	92.25%	92.23%	92.56%	92.43%
EBITDA Margin	45.37%	36.26%	17.27%	39.27%	44.50%	33.59%	21.06%	41.41%	44.63%	31.04%
Operating Margin	38.50%	26.09%	4.01%	31.34%	37.08%	22.95%	7.44%	33.04%	36.82%	19.71%
EBIT Margin	38.52%	26.07%	4.00%	31.34%	37.08%	22.96%	7.38%	33.07%	36.81%	19.71%
Profit (Net Income) Margin	23.81%	12.55%	-5.61%	17.55%	22.54%	10.30%	-3.77%	18.31%	21.92%	7.26%
Tax Burden Percent	71.90%	73.11%	66.74%	73.47%	74.32%	75.50%	66.61%	74.27%	74.21%	114.45%
Interest Burden Percent	85.96%	65.85%	-210.43%	76.23%	81.77%	59.40%	-76.57%	74.57%	80.25%	32.17%
Effective Tax Rate	28.10%	26.89%	0.00%	26.53%	25.68%	24.50%	0.00%	25.73%	25.79%	-14.45%
Return on Invested Capital (ROIC)	27.92%	19.72%	2.98%	24.70%	28.52%	17.23%	5.35%	25.31%	27.22%	21.96%
ROIC Less NNEP Spread (ROIC-NNEP)	26.77%	18.39%	1.72%	23.35%	27.15%	15.90%	4.04%	23.80%	25.81%	19.17%
Return on Net Nonoperating Assets (RNNOA)	-249.01%	-148.94%	-11.08%	-120.88%	-161.92%	-101.41%	-23.55%	-131.46%	-152.37%	-120.61%
Return on Equity (ROE)	-221.08%	-129.22%	-8.09%	-96.19%	-133.40%	-84.17%	-18.20%	-106.15%	-125.15%	-98.65%
Cash Return on Invested Capital (CROIC)	23.38%	18.42%	29.14%	27.13%	24.69%	16.74%	10.60%	9.99%	9.33%	19.32%
Operating Return on Assets (OROA)	26.02%	18.29%	2.84%	22.31%	25.99%	16.02%	5.09%	21.77%	24.71%	13.09%
Return on Assets (ROA)	16.08%	8.80%	-3.99%	12.50%	15.80%	7.18%	-2.60%	12.06%	14.71%	4.82%
Return on Common Equity (ROCE)	-221.08%	-129.22%	-8.09%	-96.19%	-133.40%	-84.17%	-18.20%	-106.15%	-125.15%	-98.65%
Return on Equity Simple (ROE_SIMPLE)	-74.64%	0.00%	-62.40%	-67.32%	-96.34%	0.00%	-98.52%	-66.73%	-52.57%	0.00%
Net Operating Profit after Tax (NOPAT)	156	74	8.24	114	151	67	15	122	149	87
NOPAT Margin	27.69%	19.07%	2.81%	23.02%	27.56%	17.33%	5.21%	24.54%	27.32%	22.56%
Net Nonoperating Expense Percent (NNEP)	1.15%	1.33%	1.26%	1.35%	1.37%	1.33%	1.31%	1.51%	1.41%	2.79%
Return On Investment Capital (ROIC_SIMPLE)	8.65%	4.16%	0.50%	6.60%	8.15%	3.35%	0.78%	6.08%	7.81%	4.57%
Cost of Revenue to Revenue	0.00%	34.62%	7.92%	7.70%	7.37%	7.67%	7.75%	7.77%	7.44%	7.57%
SG&A Expenses to Revenue	47.59%	56.63%	75.32%	53.20%	48.43%	59.07%	71.53%	51.04%	48.12%	61.69%
R&D to Revenue	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Operating Expenses to Revenue	61.50%	39.29%	88.07%	60.96%	55.55%	69.38%	84.81%	59.20%	55.74%	72.72%
Earnings before Interest and Taxes (EBIT)	218	102	12	155	203	89	22	165	201	76
Earnings before Interest, Taxes, Depreciation and Amortization (EBITDA)	256	142	51	195	244	131	63	206	244	119
Valuation Ratios	-	-	-	-	-	-	-	-	-	-
Price to Book Value (P/BV)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Price to Tangible Book Value (P/TBV)	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00	0.00
Price to Revenue (P/Rev)	1.80	1.97	2.23	2.05	1.71	1.96	2.08	1.96	1.70	1.79
Price to Earnings (P/E)	9.81	11.74	13.81	14.08	12.17	14.42	15.02	13.94	12.24	13.59
Dividend Yield	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Earnings Yield	10.19%	8.52%	7.24%	7.10%	8.22%	6.93%	6.66%	7.18%	8.17%	7.36%
Enterprise Value to Invested Capital (EV/IC)	3.06	3.26	3.73	3.50	2.96	3.03	3.17	3.12	2.85	2.99
Enterprise Value to Revenue (EV/Rev)	3.04	3.21	3.41	3.17	2.81	3.10	3.24	3.19	3.02	3.09
Enterprise Value to EBITDA (EV/EBITDA)	7.98	8.35	8.96	8.61	7.69	8.63	8.88	8.60	8.12	8.44
Enterprise Value to EBIT (EV/EBIT)	10.58	10.97	11.73	11.38	10.27	11.63	11.94	11.55	10.95	11.52
Enterprise Value to NOPAT (EV/NOPAT)	12.90	14.69	15.74	15.58	13.81	15.56	16.00	15.42	14.63	14.75
Enterprise Value to Operating Cash Flow (EV/OCF)	9.36	9.86	10.98	11.08	9.81	10.59	10.67	10.75	11.01	11.11
Enterprise Value to Free Cash Flow (EV/FCFF)	13.10	18.04	12.42	12.55	11.77	18.40	31.38	32.98	32.22	15.58
Leverage & Solvency	-	-	-	-	-	-	-	-	-	-
Debt to Equity	-5.31	-5.09	-4.64	-5.58	-8.35	-10.65	-9.13	-6.50	-5.19	-5.11
Long-Term Debt to Equity	-5.28	-5.06	-4.61	-5.55	-8.30	-10.59	-9.08	-6.46	-5.16	-5.08
Financial Leverage	-9.30	-8.10	-6.44	-5.18	-5.96	-6.38	-5.83	-5.52	-5.90	-6.29
Leverage Ratio	-12.39	-10.47	-8.12	-6.29	-7.33	-7.67	-7.20	-7.09	-7.28	-7.76
Compound Leverage Factor	-10.65	-6.89	17.09	-4.80	-5.99	-4.55	5.51	-5.29	-5.84	-2.50
Debt to Total Capital	123.23%	124.47%	127.47%	121.81%	113.61%	110.36%	112.30%	118.18%	123.86%	124.32%
Short-Term Debt to Total Capital	0.66%	0.67%	0.73%	0.69%	0.65%	0.60%	0.59%	0.77%	0.81%	0.81%
Long-Term Debt to Total Capital	122.56%	123.80%	126.75%	121.12%	112.96%	109.76%	111.71%	117.41%	123.05%	123.51%
Preferred Equity to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Noncontrolling Interests to Total Capital	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Common Equity to Total Capital	-23.23%	-24.47%	-27.47%	-21.81%	-13.61%	-10.36%	-12.30%	-18.18%	-23.86%	-24.32%
Debt to EBITDA	3.42	3.34	3.16	3.28	3.34	3.58	3.51	3.69	3.68	3.74
Net Debt to EBITDA	3.26	3.22	3.08	3.05	3.00	3.18	3.19	3.33	3.56	3.55
Long-Term Debt to EBITDA	3.41	3.32	3.15	3.26	3.32	3.56	3.49	3.66	3.66	3.71
Debt to NOPAT	5.53	5.88	5.56	5.93	6.00	6.45	6.33	6.61	6.63	6.53
Net Debt to NOPAT	5.26	5.67	5.41	5.52	5.39	5.73	5.75	5.96	6.42	6.21
Long-Term Debt to NOPAT	5.50	5.84	5.53	5.90	5.97	6.41	6.29	6.57	6.59	6.48
Altman Z-Score	1.69	1.65	1.57	1.70	1.75	1.69	1.57	1.69	1.77	1.66
Noncontrolling Interest Sharing Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Liquidity Ratios	-	-	-	-	-	-	-	-	-	-
Current Ratio	0.64	0.57	0.48	0.65	0.92	0.95	0.77	0.82	0.64	0.66
Quick Ratio	0.44	0.37	0.28	0.46	0.73	0.78	0.58	0.64	0.41	0.47
Cash Flow Metrics	-	-	-	-	-	-	-	-	-	-
Free Cash Flow to Firm (FCFF)	150	4.09	110	200	212	14	-156	-69	-46	68
Operating Cash Flow to CapEx	340.65%	191.52%	72.10%	243.45%	184.54%	150.75%	81.85%	217.82%	222.05%	428.89%
Free Cash Flow to Firm to Interest Expense	4.92	0.12	3.02	5.42	5.73	0.39	-4.03	-1.65	-1.15	1.32
Operating Cash Flow to Interest Expense	5.54	2.75	1.38	5.00	4.41	2.94	1.84	4.14	3.10	2.19
Operating Cash Flow Less CapEx to Interest Expense	3.91	1.32	-0.53	2.94	2.02	0.99	-0.41	2.24	1.70	1.68
Efficiency Ratios	-	-	-	-	-	-	-	-	-	-
Asset Turnover	0.68	0.70	0.71	0.71	0.70	0.70	0.69	0.66	0.67	0.66
Accounts Receivable Turnover	20.85	23.40	23.85	20.35	21.90	23.83	22.63	18.39	20.75	22.51
Inventory Turnover	0.63	3.19	3.04	3.37	4.13	2.52	2.39	2.34	2.50	2.76
Fixed Asset Turnover	1.03	1.03	1.03	1.01	0.99	0.97	0.95	0.94	0.93	0.93
Accounts Payable Turnover	0.18	0.92	1.00	1.10	1.57	0.82	0.76	0.71	0.91	0.81
Days Sales Outstanding (DSO)	17.51	15.60	15.30	17.94	16.66	15.32	16.13	19.84	17.59	16.21
Days Inventory Outstanding (DIO)	578.15	114.27	119.99	108.32	88.45	144.71	152.78	155.74	145.72	132.05
Days Payable Outstanding (DPO)	1,986.32	397.15	364.56	332.53	232.57	444.22	479.28	511.75	402.01	450.20
Cash Conversion Cycle (CCC)	-1,390.66	-267.28	-229.26	-206.27	-127.45	-284.19	-310.38	-336.16	-238.69	-301.94
Capital & Investment Metrics	-	-	-	-	-	-	-	-	-	-
Invested Capital	1,700	1,710	1,600	1,584	1,639	1,763	1,772	1,775	1,834	1,782
Invested Capital Turnover	1.01	1.03	1.06	1.07	1.04	0.99	1.03	1.03	1.00	0.97
Increase / (Decrease) in Invested Capital	6.24	70	-102	-86	-61	53	172	191	195	19
Enterprise Value (EV)	5,198	5,566	5,974	5,540	4,850	5,349	5,611	5,534	5,222	5,334
Market Capitalization	3,077	3,419	3,919	3,578	2,959	3,378	3,596	3,394	2,932	3,091
Book Value per Share	($6.22)	($6.85)	($7.11)	($5.91)	($3.95)	($3.26)	($3.80)	($5.84)	($7.87)	($8.39)
Tangible Book Value per Share	($9.52)	($10.35)	($10.61)	($9.40)	($7.44)	($6.76)	($7.30)	($9.43)	($11.73)	($12.47)
Total Capital	1,810	1,789	1,655	1,731	1,854	2,010	1,976	2,007	1,911	1,898
Total Debt	2,230	2,226	2,110	2,108	2,107	2,218	2,219	2,372	2,367	2,359
Total Long-Term Debt	2,218	2,214	2,098	2,096	2,095	2,206	2,207	2,356	2,351	2,344
Net Debt	2,120	2,147	2,055	1,961	1,891	1,971	2,015	2,140	2,290	2,243
Capital Expenditures (CapEx)	50	50	70	76	89	71	87	80	55	26
Debt-free, Cash-free Net Working Capital (DFCFNWC)	-251	-243	-282	-312	-234	-256	-305	-309	-204	-243
Debt-free Net Working Capital (DFNWC)	-142	-164	-227	-165	-19	-8.73	-101	-77	-127	-127
Net Working Capital (NWC)	-154	-176	-239	-177	-31	-21	-113	-93	-142	-142
Net Nonoperating Expense (NNE)	22	25	25	27	28	27	27	31	29	59
Net Nonoperating Obligations (NNO)	2,120	2,147	2,055	1,961	1,891	1,971	2,015	2,140	2,290	2,243
Total Depreciation and Amortization (D&A)	39	40	39	39	41	41	41	42	43	44
Debt-free, Cash-free Net Working Capital to Revenue	-14.69%	-14.02%	-16.08%	-17.86%	-13.53%	-14.81%	-17.62%	-17.85%	-11.77%	-14.08%
Debt-free Net Working Capital to Revenue	-8.29%	-9.44%	-12.95%	-9.45%	-1.08%	-0.51%	-5.85%	-4.45%	-7.33%	-7.36%
Net Working Capital to Revenue	-8.99%	-10.14%	-13.64%	-10.14%	-1.77%	-1.20%	-6.53%	-5.35%	-8.23%	-8.26%
Earnings Adjustments	-	-	-	-	-	-	-	-	-	-
Adjusted Basic Earnings per Share	$2.00	$0.67	($0.26)	$1.36	$1.93	$0.63	($0.17)	$1.47	$2.09	$0.43
Adjusted Weighted Average Basic Shares Outstanding	67.18M	69.61M	63.98M	63.93M	63.95M	63.96M	64.02M	61.89M	57.29M	59.55M
Adjusted Diluted Earnings per Share	$1.99	$0.65	($0.26)	$1.35	$1.92	$0.62	($0.17)	$1.46	$2.08	$0.42
Adjusted Weighted Average Diluted Shares Outstanding	67.57M	70.28M	63.98M	64.35M	64.32M	64.49M	64.02M	62.27M	57.66M	60.01M
Adjusted Basic & Diluted Earnings per Share	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00	$0.00
Adjusted Weighted Average Basic & Diluted Shares Outstanding	63.89M	63.92M	63.89M	63.97M	63.94M	63.97M	62.49M	57.95M	55.00M	55.03M
Normalized Net Operating Profit after Tax (NOPAT)	156	74	8.24	114	151	67	15	122	149	53
Normalized NOPAT Margin	27.69%	19.07%	2.81%	23.02%	27.56%	17.33%	5.21%	24.54%	27.32%	13.80%
Pre Tax Income Margin	33.11%	17.17%	-8.41%	23.89%	30.32%	13.64%	-5.65%	24.66%	29.54%	6.34%
Debt Service Ratios	-	-	-	-	-	-	-	-	-	-
EBIT to Interest Expense	7.12	2.93	0.32	4.21	5.49	2.46	0.57	3.93	5.06	1.47
NOPAT to Interest Expense	5.12	2.14	0.23	3.09	4.08	1.86	0.40	2.92	3.76	1.69
EBIT Less CapEx to Interest Expense	5.50	1.49	-1.59	2.15	3.09	0.52	-1.68	2.03	3.67	0.96
NOPAT Less CapEx to Interest Expense	3.50	0.70	-1.69	1.04	1.69	-0.09	-1.85	1.02	2.36	1.18
Payout Ratios	-	-	-	-	-	-	-	-	-	-
Dividend Payout Ratio	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
Augmented Payout Ratio	240.96%	238.20%	212.85%	99.45%	38.55%	7.63%	14.52%	95.60%	185.80%	212.28%

Frequently Asked Questions About United Parks & Resorts' Financials

When does United Parks & Resorts's fiscal year end?

According to the most recent income statement we have on file, United Parks & Resorts' financial year ends in December. Their financial year 2024 ended on December 31, 2024.

How has United Parks & Resorts' net income changed over the last 9 years?

United Parks & Resorts' net income appears to be on an upward trend, with a most recent value of $227.50 million in 2024, rising from $49.13 million in 2015. The previous period was $234.20 million in 2023.

What is United Parks & Resorts's operating income?

United Parks & Resorts's total operating income in 2024 was $463.29 million, based on the following breakdown:

Total Gross Profit: $1.59 billion
Total Operating Expenses: $1.13 billion

How has United Parks & Resorts revenue changed over the last 9 years?

Over the last 9 years, United Parks & Resorts' total revenue changed from $1.37 billion in 2015 to $1.73 billion in 2024, a change of 25.8%.

How much debt does United Parks & Resorts have?

United Parks & Resorts' total liabilities were at $3.04 billion at the end of 2024, a 7.1% increase from 2023, and a 61.1% increase since 2015.

How much cash does United Parks & Resorts have?

In the past 9 years, United Parks & Resorts' cash and equivalents has ranged from $18.97 million in 2015 to $443.71 million in 2021, and is currently $115.89 million as of their latest financial filing in 2024.

How has United Parks & Resorts' book value per share changed over the last 9 years?

Over the last 9 years, United Parks & Resorts' book value per share changed from 5.62 in 2015 to -8.39 in 2024, a change of -249.2%.

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This page (NYSE:PRKS) was last updated on 4/30/2025 by MarketBeat.com Staff

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United Parks & Resorts (PRKS) Financials

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United Parks & Resorts (PRKS) Financials

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