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PRKSUnited Parks & Resorts Inc.
$32.67$1.5B
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  4. Financial Ratios

United Parks & Resorts Inc. (PRKS) Financial Ratios

Latest Ratios: P/E Ratio 10.7x · EV/EBITDA 7.0x · ROE N/A. (2013–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

PRKS Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$1.5B$2.0B$3.4B$3.4B$3.8B$5.2B$2.5B$2.6B$1.9B$1.2B$1.6B
Enterprise Value$3.8B$4.3B$5.6B$5.4B$5.9B$7.0B$4.4B$4.2B$3.4B$2.7B$3.1B
P/E Ratio →10.6811.8614.8314.5512.9320.14—28.8342.48——
P/S Ratio0.931.201.951.972.173.435.721.841.400.921.20
P/B Ratio———————12.197.244.053.49
P/FCF5.857.5914.5517.0310.3313.79—16.7716.8258.4013.41
P/OCF4.055.257.026.756.6610.26—7.386.536.055.73

P/E links to full P/E history page with 30-year chart

PRKS EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—2.563.263.123.414.6210.083.012.502.122.32
EV / EBITDA6.977.808.978.778.9511.98—10.1910.0110.9511.37
EV / EBIT10.2511.7812.2411.7011.6518.64—19.7323.8533.0228.72
EV / FCF—16.1524.2526.9016.2518.59—27.4630.01134.0826.04

PRKS Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin36.5%36.5%92.4%92.4%92.2%92.4%91.5%34.5%29.1%24.5%25.8%
Operating Margin22.3%22.3%26.9%26.6%29.3%28.7%-56.0%18.0%13.2%6.4%8.1%
Net Profit Margin10.1%10.1%13.2%13.6%16.8%17.1%-72.3%6.4%3.3%-16.0%-0.9%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE——————-594.4%37.6%16.2%-54.1%-2.6%
ROA6.5%6.5%8.8%9.5%11.8%9.9%-12.8%4.1%2.1%-9.1%-0.5%
ROIC15.4%15.4%19.6%19.8%21.9%18.3%-10.0%10.5%7.6%3.2%4.0%
ROCE16.9%16.9%21.2%22.3%24.4%19.3%-11.7%13.6%10.0%4.1%5.1%

PRKS Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity———————7.955.815.373.43
Debt / EBITDA4.324.323.773.623.383.85—4.064.506.315.76
Net Debt / Equity———————7.765.685.253.28
Net Debt / EBITDA4.144.143.593.223.263.09—3.964.406.185.51
Debt / FCF—8.579.709.875.914.79—10.6813.1975.6812.63
Interest Coverage2.692.692.743.134.323.20-2.402.531.771.041.73

PRKS Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio0.740.740.650.950.571.531.600.420.470.470.58
Quick Ratio0.600.600.540.830.441.451.500.340.360.350.47
Cash Ratio0.260.260.280.600.191.191.370.100.110.130.26
Asset Turnover—0.640.670.660.740.580.170.610.650.610.57
Inventory Turnover20.4520.452.872.672.453.881.2027.6427.1830.8734.76
Days Sales Outstanding—19.1216.8115.6114.9818.6825.7121.5715.4212.259.97

PRKS Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield————————0.0%0.1%4.1%
Payout Ratio————————0.7%——

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield9.4%8.4%6.7%6.9%7.7%5.0%—3.5%2.4%——
FCF Yield17.1%13.2%6.9%5.9%9.7%7.2%—6.0%5.9%1.7%7.5%
Buyback Yield1.1%0.8%14.3%0.5%18.4%4.2%0.5%5.8%5.1%0.0%0.0%
Total Shareholder Yield1.1%0.8%14.3%0.5%18.4%4.2%0.5%5.8%5.1%0.1%4.1%
Shares Outstanding—$55M$60M$64M$70M$80M$78M$81M$87M$86M$85M

Key Metrics

Growth RegimeDecelerating
ProfitabilityStable
Balance SheetStrained
Cash FlowStable
Top Statement Risk

Revenue decline and competitive pressure

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Seasonal Margin Swings Mask Core Earning Power

Gross margin oscillates between 92% in peak quarters and 14-31% in off-peak, reflecting high fixed costs. According to quarterly filings, 2026Q2 net margin fell to 13.1% from 18.3% a year earlier.

The dramatic quarterly swings in gross margin—from 92.1% in 2026Q2 to 14.5% in 2026Q1—underscore the fixed-cost intensity of marine mammal care and seasonal attendance. Operating margin in 2026Q2 was 33.7%, down from 33.0% in 2024Q2, but the 2026Q1 operating loss of -2.8% highlights the leverage. The 2026Q2 EPS miss suggests that peak-season profitability is being squeezed, possibly due to higher costs or competitive discounting, which warrants monitoring.

Negative Cash Conversion Cycle Reflects Advance Collections

Cash conversion cycle is deeply negative, at -280 days in 2026Q2, driven by DPO of 437 days. As reported in financial statements, this indicates significant supplier leverage and prepaid guest revenue.

The negative CCC, ranging from -218 to -453 days over the past year, is a structural feature of the theme park model, where season passes and group bookings are collected in advance. DPO of 437 days in 2026Q2 suggests PRKS stretches payables, but this may be a function of deferred revenue timing rather than deliberate supplier leverage. The sharp swings in DIO (from 139 days in 2026Q2 to 21 days in 2026Q1) reflect inventory build-up for peak season, which is normal but adds working capital volatility.

Leverage Spikes in Off-Peak Quarters

Debt/EBITDA swings from 11.5x in 2026Q2 to 63.9x in 2026Q1, with interest coverage of 3.61x in Q2. Based on reported figures, leverage is manageable in peak seasons but strained in troughs.

The extreme quarterly variation in D/EBITDA—from 9.77x in 2024Q3 to 63.94x in 2026Q1—is a function of EBITDA seasonality, not debt changes, as total debt has remained flat at $2.4B. Interest coverage of 3.61x in 2026Q2 is adequate but down from 4.12x in 2024Q2, indicating that EBITDA generation is weakening. The negative equity of -$617M, driven by aggressive buybacks, amplifies financial risk, and the company's ability to service debt in a prolonged downturn is a key concern.

Thin Liquidity Cushion Exposes Seasonal Vulnerability

Current ratio fell to 0.46 in 2026Q2 from 0.77 a year earlier, with quick ratio at 0.35. As per balance sheet data, cash stands at only $19.1M, leaving little buffer for off-peak losses.

The current ratio of 0.46 in 2026Q2 indicates that current liabilities exceed current assets by a wide margin, a common trait for theme parks with high deferred revenue. However, the decline from 0.77 in 2024Q2 suggests a tightening liquidity position, and the quick ratio of 0.35 highlights heavy reliance on inventory (food, merchandise) that may not be easily liquidated. The negative working capital is partly offset by the predictability of season pass cash, but a severe weather event or demand shock could strain liquidity, given the thin cash balance.

Valuation Discount to Peers Despite Similar Leverage

PRKS trades at 8.04x EV/EBITDA versus Six Flags' 9.18x and EPR's 14.21x, with a P/E of 14.72. Based on reported multiples, the market prices PRKS at a discount, reflecting its revenue decline.

PRKS's EV/EBITDA of 8.04x is below Six Flags' 9.18x and well below EPR's 14.21x, suggesting the market is applying a risk discount for its negative revenue growth and competitive pressures. The P/E of 14.72 is lower than EPR's 18.81 but higher than Six Flags' negative earnings, indicating that PRKS is still profitable but not growing. The discount may be justified by the structural threat from Universal's Epic Universe, but if the company stabilizes attendance, the multiple could re-rate.

Misapplied EV/EBITDA in Seasonal Businesses

EV/EBITDA is commonly misapplied to PRKS because quarterly EBITDA is highly seasonal, making annualized multiples misleading. As reported, Q1 2026 EBITDA was negative, distorting the ratio.

The most misapplied ratio for PRKS is EV/EBITDA, as the denominator swings dramatically between quarters—from negative in Q1 to robust in Q2/Q3—leading to distorted multiples if annualized from a single quarter. For example, 2026Q1 D/EBITDA of 63.94x versus 11.53x in Q2 illustrates the trap. Instead, investors should use a normalized EBITDA based on a full-year average or a mid-cycle estimate, and also consider EV/EBITDAR to account for the heavy fixed costs and lease-like obligations. This adjustment provides a more stable view of the company's true earnings power.

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Includes 30+ ratios · 13 years · Updated daily

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PRKS — Frequently Asked Questions

Quick answers to the most common questions about buying PRKS stock.

What is United Parks & Resorts Inc.'s P/E ratio?

United Parks & Resorts Inc.'s current P/E ratio is 10.7x. The historical average is 26.0x.

What is United Parks & Resorts Inc.'s EV/EBITDA?

United Parks & Resorts Inc.'s current EV/EBITDA is 7.0x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 9.8x.

Is PRKS stock overvalued?

Based on historical data, United Parks & Resorts Inc. is trading at a P/E of 10.7x. Compare with industry peers and growth rates for a complete picture.

What are United Parks & Resorts Inc.'s profit margins?

United Parks & Resorts Inc. has 36.5% gross margin and 22.3% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does United Parks & Resorts Inc. have?

United Parks & Resorts Inc.'s Debt/EBITDA ratio is 4.3x, indicating high leverage. A ratio above 4x may signal elevated financial risk.