United Parks & Resorts Inc 2026年季度报告

☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIESEXCHANGE ACT OF 1934 For the quarterly period ended March 31, 2026or TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THESECURITIES EXCHANGE ACT OF 1934For the transition period fromtoCommission File Number: 001-35883 United Parks & Resorts Inc. (Exact name of registrant as specified in its charter) Delaware(State or other jurisdiction ofincorporation or organization)6240 Sea Harbor DriveOrlando,Florida(Address of principal executive offices) 27-1220297(I.R.S. EmployerIdentification No.) 32821(Zip Code) Registrant’s telephone number, including area code:(407) 226-5011 Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file suchreports), and (2) has been subject to such filing requirements for the past 90 days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period thatthe registrant was required to submit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☒Accelerated filer☐Non-accelerated filer☐Smaller reporting company☐Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).Yes☐No☒ The registrant had outstanding 47,135,528 shares of Common Stock, par value $0.01 per share as of May 4, 2026. UNITED PARKS & RESORTS INC. AND SUBSIDIARIESFORM 10-QTABLE OF CONTENTS No.SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS2PART I.FINANCIAL INFORMATION5Item 1.Unaudited Condensed ConsolidatedFinancial Statements5Unaudited Condensed Consolidated Balance Sheets5Unaudited Condensed Consolidated Statements of Operations6Unaudited Condensed Consolidated Statements of Changes in Stockholders’ Deficit7Unaudited Condensed Consolidated Statements of Cash Flows8Notes to Unaudited Condensed Consolidated Financial Statements9Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations20Item 3.Quantitative and Qualitative Disclosures About Market Risk27Item 4.Controls and Procedures28PART II.OTHER INFORMATIONItem 1.Legal Proceedings29Item 1A.Risk Factors29Item 2.Unregistered Sales of Equity Securities and Use of Proceeds29Item 3.Defaults Upon Senior Securities30Item 4.Mine Safety Disclosures30Item 5.Other Information30Item 6.Exhibits30Signatures31 SPECIAL NOTE REGARDING FORWARD-LOOKING STATEMENTS In addition to historical information, this Quarterly Report on Form 10-Q may contain “forward-looking statements” within themeaning of the federal securities laws. All statements, other than statements of historical facts, including statements concerning ourplans, objectives, goals, beliefs, business strategies, future events, business conditions, our results of operations, financial positionand our business outlook, business trends and other information, may be forward-looking statements. Words such as “might,”“will,” “may,” "could," “should,” “estimates,” “expects,” “continues,” “contemplates,” “anticipates,” “projects,” “plans,”“potential,” “predicts,” “intends,” “believes,” “forecasts,” “future,” “targeted,” “goal” and variations of such words or similarexpressions are intended to identify forward-looking statements. The forward-looking statements are not historical facts, and arebased upon our current expectations, beliefs, estimates and projections, and various assumptions, many of which, by their nature,are inherently uncertain and beyond our control. Our expectations, beliefs, estimates and projections are expressed in good faith andwe believe there is a reasonable basis for them. However, there can be no assurance that management’s expectations, beliefs,estimates and projections will result or be achieved and actual results may vary materially from what is expressed in or indicated bythe forward-looking statements. There are a number of risks, uncertainties and other important factors, many of which are beyond our control, that could cause ouractual results to differ materially from the forward-l