secwatch.observer — SEC 8-K summary
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Issuer:     United Parks & Resorts Inc. (PRKS)
CIK:        0001564902
Form:       8-K
Filed at:   2026-08-04T10:35:05+00:00
Accession:  0001193125-26-331457
Event type: earnings
Sentiment:  negative
Materiality: 0.70
Item codes: 2.02, 9.01
LLM model:  deepseek-v4-flash:cloud@v2

United Parks Q2 net income down 21% to $63.3M; revenue falls 1.4% to $483.3M
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- Attendance fell 2.9% to 6.1M guests; total revenue per capita rose 1.5% to $79.82.
- In-park per capita spending hit a record $39.51, up 5.1% YoY; admission per capita down 1.8%.
- Adjusted EBITDA decreased 5.2% to $195.5M; net income dropped 21% to $63.3M.
- Repurchased 3.3M shares for ~$125M in Q2; H1 total 5.9M shares (12.1% of outstanding) for $217.7M.
- CEO cites Easter shift and international visitation decline; forward bookings for Discovery Cove and group business up double-digits.

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1564902/000119312526331457/0001193125-26-331457-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1564902/000119312526331457/prks-20260804.htm
  HTML page:      https://secwatch.observer/filing/0001193125-26-331457

License: Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer