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    PRKS
    Earnings call· Jun 2026(Q2 FY26)

    United Parks & Resorts Q2 FY26 earnings call PRKS

    Aug 4, 2026 Source

    Executive summary

    United Parks & Resorts Q2 FY26 — Per Capita Spending and Share Buybacks Strong Amidst Attendance Headwinds

    United Parks & Resorts navigated a challenging Q2 FY26 marked by calendar shifts and declining international visitation, resulting in a revenue and attendance dip. Despite these headwinds, the company demonstrated strong in-park per capita spending and continued its robust share repurchase program. Management is focused on strategic initiatives, including real estate monetization and marketing improvements, while anticipating growth in the latter half of the year, driven by seasonal events and new IP partnerships.

    Highlights

    5
    • Total revenue per capita grew, with in-park per capita spending reaching a record for the quarter, up 5.1% YoY.

    • Advanced bookings revenue for Discovery Cove and group business are up double digits versus prior year.

    • Repurchased 3.3 million shares for approximately $125 million in Q2, and 5.9 million shares for $217.7 million in H1, representing 12.1% of total shares outstanding.

    • Deferred revenue balance increased approximately 2% YoY to $211.9 million as of June 30, 2026.

    • On pace to achieve $50 million gross cost savings target for 2026.

    Concerns

    5
    • Total revenue decreased by $6.9 million or 1.4% in Q2 to $483.3 million.

    • Attendance decreased by approximately 179,000 guests or 2.9% in Q2, primarily due to Easter timing and international visitation decline.

    • Net income for Q2 was $63.3 million, a decrease from $80.1 million in Q2 2025.

    • Adjusted EBITDA decreased by $10.8 million or 5.2% in Q2 to $195.5 million.

    • Preliminary July revenue was down approximately 2% due to widespread poor weather conditions across key markets.

    Guidance & targets

    5
    CategoryTargetConfidence
    Sponsorship revenue
    over $15 million
    medium materiality
    High
    Sponsorship revenue
    at least a $30 million line of business
    medium materiality
    High
    Gross cost savings
    $50 million
    medium materiality
    High
    Core CapEx
    $180 million to $190 million
    medium materiality
    High
    Growth and ROI CapEx
    $75 million to $85 million
    medium materiality
    High

    Operational metrics

    25
    Total revenue
    $483.3 milliondown $6.9 million or 1.4% YoY
    Q2 FY26

    Decrease primarily due to lower attendance, partially offset by increased total revenue per capita.

    Attendance
    179,000 guestsdown 2.9% YoY
    Q2 FY26

    Decrease primarily due to unfavorable calendar shift (Easter) and decreased international visitation. Would have been flat adjusting for these impacts.

    Total revenue per capita growth
    1.5%
    Q2 FY26

    Driven by continued strong in-park execution.

    Admission per capita growth
    -1.8%
    Q2 FY26

    Decreased primarily due to the net impact of admissions product mix. Higher pass holder mix also put tension on this metric.

    In-park per capita spending growth
    5.1%
    Q2 FY26

    Increased primarily due to higher penetration and pricing initiatives.

    Operating expenses
    $10.9 millionincreased 5.3% YoY
    Q2 FY26

    Increase compared to Q2 2025.

    Selling, general and administrative expenses
    $2.2 millionincreased 3.4% YoY
    Q2 FY26

    Increase compared to Q2 2025.

    Net income
    $63.3 milliondown from $80.1 million in Q2 2025
    Q2 FY26

    Reported net income for the quarter.

    Adjusted EBITDA
    $195.5 milliondown $10.8 million YoY
    Q2 FY26

    Decrease compared to Q2 2025.

    Total revenue
    $761.6 milliondown $15.5 million or 2% YoY
    H1 FY26

    Total revenue for the first half of the year.

    Total attendance
    9.3 million guestsdown 350,000 guests or 3.6% YoY
    H1 FY26

    Total attendance for the first half of the year.

    Net income
    $29.2 milliondown $34.8 million YoY
    H1 FY26

    Net income for the first half of the year.

    Adjusted EBITDA
    $253.4 milliondown $20.3 million YoY
    H1 FY26

    Adjusted EBITDA for the first half of the year.

    Total available liquidity
    $658 million
    as of June 30, 2026

    Includes cash on balance sheet.

    Cash on balance sheet
    $19 million
    as of June 30, 2026

    As the company heads into the peak summer season.

    Shares repurchased
    3.3 million sharesfor approximately $125 million
    Q2 FY26

    Part of the company's commitment to returning excess cash to shareholders.

    Shares repurchased
    5.9 million sharesfor approximately $217.7 million
    H1 FY26

    Total shares repurchased for the first half of the year.

    Deferred revenue balance
    $211.9 millionincreased approximately 2% YoY
    as of June 30, 2026

    Contains ticketing, vacation packages, annual/seasonal passes, and ancillary products.

    Paid pass base
    -1%YoY
    as of June 2026

    Compared to June 2025.

    Total CapEx
    $68.6 million
    Q2 FY26

    Total capital expenditures for the quarter.

    Core CapEx
    $65.3 million
    Q2 FY26

    Core capital expenditures for the quarter.

    Expansion or ROI CapEx
    $3.2 million
    Q2 FY26

    Expansion or return on investment capital expenditures for the quarter.

    Revenue
    -2%
    July

    Preliminary view for July, impacted by poor weather.

    Admission per capita growth
    positive territory
    July

    Preliminary view for July.

    In-park per capita growth
    up
    July

    Preliminary view for July.

    Industry KPIs

    1
    MetricValueDetails
    Comparable sales comps

    Orderbook & backlog

    3
    Advanced bookings revenue for Discovery Cove and group businessup double digitsQ2 FY26

    vs prior year

    Early forward booking ticket sales for Howl-O-Scream eventsrunning aheadQ2 FY26

    vs last year's

    Deferred revenue balance$211.9 millionJune 30, 2026

    up approximately 2% YoY

    Product announcements

    3
    ProductTypeDetails
    Howl-O-Scream eventsupdate
    2027 Pass Productlaunch
    New Rides and Attractionsroadmap

    Deals & partnerships

    3
    Multiple highly credible third partiesDiscussions to acquire some or most of the company's real estate assets.

    The company is engaged in clarifying and negotiating terms, exploring options from single property sales to multiple properties, or a broader portfolio transaction. No guarantee of a transaction.

    Multiple partnersContinued discussions regarding international expansion.

    Expect to share more in the coming quarters regarding these international partnerships.

    Sony PicturesPartnership to bring horror intellectual property to Howl-O-Scream events.

    Introduced 'I Know What You Did Last Summer' and 'Anaconda' IPs to Howl-O-Scream at SeaWorld and Busch Gardens parks.

    Risks & headwinds

    7
    Shift in timing of Easter holidayQ2 FY26

    Fewer holiday days in Q2 compared to prior year quarter, impacting attendance.

    Mitigation: Adjusting for this impact, attendance would have been flat for the quarter.

    Continued decline in international visitationQ2 FY26 and H1 FY26

    Impacted Q2 results and H1 attendance. Mainly affects Florida parks.

    Mitigation: Focus on filling the gap with other attendances and ensuring readiness for when international travel rebounds. Believe it is macro-related.

    Poor weather conditions in JulyJuly

    Preliminary July revenue down approximately 2%, impacted attendance.

    Mitigation: Hoping for more normalized weather in the remainder of the quarter. Per cap growth is helping to offset attendance decline.

    Less than stellar marketing executionThis year (FY26)

    Described as 'frustrating' and impacting awareness.

    Mitigation: Evolving strategy, partners, and teams; making investments to reach new audiences and provide more compelling visuals/messaging to strengthen communication and engagement.

    Significant EBITDA add-backsQ2 FY26

    Driven by historic freeze damage in Florida, strategic initiatives, and SAP amortization.

    Mitigation: These are one-time in nature or related to ongoing strategic investments.

    Higher percentage of pass holders impacting admissions per capitaQ2 FY26

    Greater mix of pass holders in Q2 than last year naturally puts tension on admissions per cap.

    Mitigation: Company prefers more pass visits and is focused on driving total revenue, while also working to improve admissions per cap through pricing and new offerings.

    World Cup potentially diverting international visitationJune, July

    Implied impact on international visitation, as people may have prioritized soccer games over theme park visits.

    Mitigation: Acknowledged as a possibility; no specific mitigation mentioned beyond general efforts to attract visitors.

    What to watch in Q3 FY26

    5

    H2 FY26 EBITDA growth

    next quarter (Q3 FY26)
    CurrentH1 FY26 Adjusted EBITDA down $20.3M YoY
    TargetGrowth in H2 FY26 to offset H1 declines

    Why it matters

    Management expects growth in the next five months, but it's critical to see if this translates to full-year recovery given H1 performance and July's preliminary results.

    I wasn't necessarily saying we're going to grow this year for the full year. I think what we're saying is we expect to grow the business kind of these next five months going forward, and we'll have to see where that ends up for the full year.

    Q&A highlights

    5

    Given H1 performance and July's weather impacts, how can the company still expect full-year EBITDA growth, or is the expectation for H2 growth only?

    Marc Swanson clarified that the expectation is for business growth in the next five months (H2), not necessarily for the full fiscal year to offset H1 declines. He cited strong per cap growth, upcoming Halloween/Christmas events with new IP, and improved admissions per cap in July as drivers for H2 optimism, contingent on better weather.

    I wasn't necessarily saying we're going to grow this year for the full year. I think what we're saying is we expect to grow the business kind of these next five months going forward, and we'll have to see where that ends up for the full year.

    asked by Steven Wieczynski · answered by Marc Swanson

    2 min read5 chapters

    Detailed Narrative

    01

    Real Estate Monetization Strategy

    United Parks & Resorts is actively engaged in discussions with multiple credible third parties interested in acquiring some or most of its real estate. Management notes that the valuation being offered for their real estate compares very favorably to the public equity market valuation of the enterprise, suggesting significant unrecognized value. The company is exploring various options, from selling individual properties to broader portfolio transactions, with no guarantee of a deal but a clear intent to maximize shareholder value.

    02

    Strategic IP Partnerships and Event Enhancements

    The company is leveraging intellectual property (IP) to enhance its seasonal events, notably partnering with Sony Pictures to introduce horror films like 'I Know What You Did Last Summer' and 'Anaconda' to its Howl-O-Scream lineup. This marks a new approach for the events, with early forward booking ticket sales already ahead of last year. Discussions are ongoing for additional IP partnerships for 2027 and beyond, aiming to innovate and excite guests.

    03

    Marketing Strategy Evolution

    Management acknowledged 'less than stellar execution' in marketing activities this year, describing it as frustrating. In response, the company is revamping its strategy, partners, and teams. Investments are being made to reach new audiences, improve visuals and messaging, and increase overall awareness of the diverse offerings within their parks, from rides to animal attractions and behind-the-scenes tours.

    04

    Orlando Market Performance and Outlook

    Despite broader attendance challenges, the combined performance of the three Orlando parks in Q2 was satisfactory relative to other locations. Management remains bullish on the Orlando market, citing ongoing high-quality investments by the company and others, airport expansion, and community-wide efforts to enhance the region. They emphasize their distinct product and value proposition, confident in their ability to capture market share when international visitation rebounds.

    05

    Animal Rescue and Conservation Efforts

    In Q2, United Parks & Resorts aided 331 animals in need, contributing to a historical total of over 43,000 animals rescued. A recent notable effort involved SeaWorld San Antonio receiving beluga whales rescued from Marineland of Canada, as part of an ongoing multi-facility collaboration. These efforts highlight the company's continued dedication to animal care and conservation.

    AI-generated summary of the company’s earnings call. Not investment advice.