SIGNIFICANT ACCOUNTING POLICIES (Tables)
|
12 Months Ended |
Sep. 28, 2025 |
| Accounting Policies [Abstract] |
|
| SCHEDULE OF PREPAID EXPENSES |
SCHEDULE OF PREPAID EXPENSES
| | |
September
28, 2025 | | |
September
29, 2024 | |
| Prepaid
insurance | |
$ | 145,144 | | |
$ | 272,213 | |
| Prepaid
income taxes | |
| 33,796 | | |
| 118,695 | |
| Prepaid
advertising and marketing | |
| 24,108 | | |
| — | |
| Other | |
| 28,630 | | |
| 5,400 | |
| Total
prepaid expenses | |
$ | 231,678 | | |
$ | 396,308 | |
|
| SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT |
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT
| | |
September
28, 2025 | | |
September
29, 2024 | | |
Depreciable
Lives |
| Land | |
| 6,260,506 | | |
$ | 6,389,470 | | |
not
applicable |
| Mineral
rights | |
| 276,000 | | |
| 276,000 | | |
25
years |
| Ground
improvements | |
| 3,433,711 | | |
| 3,255,128 | | |
7-25
years |
| Buildings
and structures | |
| 4,938,115 | | |
| 4,014,706 | | |
10-39
years |
| Animal
shelters and habitats | |
| 3,766,540 | | |
| 3,532,143 | | |
10-39
years |
| Park
animals | |
| 1,100,472 | | |
| 1,236,921 | | |
5-25
years |
| Equipment
- concession and related | |
| 513,616 | | |
| 512,967 | | |
3-15
years |
| Equipment
and vehicles - yard and field | |
| 713,974 | | |
| 744,538 | | |
3-15
years |
| Vehicles
- buses and rental | |
| 355,177 | | |
| 307,726 | | |
3-5
years |
| Rides
and entertainment | |
| 152,156 | | |
| 152,156 | | |
5-7
years |
| Furniture
and fixtures | |
| 27,160 | | |
| 27,160 | | |
5-10
years |
| Construction
in progress | |
| 87,319 | | |
| 288,305 | | |
|
| Property
and equipment, cost | |
| 21,624,746 | | |
| 20,737,220 | | |
|
| Less:
Accumulated depreciation | |
| (6,601,516 | ) | |
| (5,907,608 | ) | |
|
| Property
and equipment, net | |
$ | 15,023,230 | | |
$ | 14,829,612 | | |
|
|
| SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS |
Scheduled future amortization of intangible assets
is as follows as of September 28, 2025:
SCHEDULE
OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS
| Fiscal years ending |
|
|
| |
| 2026 | |
$ | 10,396 | |
| 2027 | |
| 2,405 | |
| 2028 | |
| 2,405 | |
| 2029 | |
| 2,405 | |
| 2030 | |
| 2,405 | |
| Thereafter | |
| 2,646 | |
| Total | |
$ | 22,662 | |
|
| SCHEDULE OF OTHER CURRENT LIABILITIES |
Other
current liabilities consisted of the following:
SCHEDULE OF OTHER CURRENT LIABILITIES
| | |
September
28, 2025 | | |
September
29, 2024 | |
| Accrued
compensation | |
$ | 178,128 | | |
$ | 145,726 | |
| Accrued
professional fees | |
| 155,800 | | |
| 75,499 | |
| Deferred
revenue | |
| 149,286 | | |
| 115,950 | |
| Accrued
property taxes | |
| 106,688 | | |
| 67,751 | |
| Accrued
sales taxes | |
| 42,115 | | |
| 32,866 | |
| Accrued
interest | |
| 13,360 | | |
| 2,382 | |
| Other | |
| 21,866 | | |
| 25,981 | |
| Other
current liabilities | |
$ | 667,243 | | |
$ | 466,155 | |
|
| SCHEDULE OF DEFERRED REVENUE |
SCHEDULE
OF DEFERRED REVENUE
| | |
Fiscal 2025 | | |
Fiscal 2024 | |
| Deferred revenue beginning of period | |
$ | 115,950 | | |
$ | 143,511 | |
| Deferred revenue recognized in period | |
| (115,950 | ) | |
| (143,511 | ) |
| Revenue deferred in period | |
| 149,286 | | |
| 115,950 | |
| Deferred revenue end of period | |
$ | 149,286 | | |
$ | 115,950 | |
|
| SCHEDULE OF EARNING PER SHARE BASIC AND DILUTED |
The following table summarizes the components of basic
and diluted EPS:
SCHEDULE OF EARNING
PER SHARE BASIC AND DILUTED
| | |
Fiscal 2025 | | |
Fiscal 2024 | |
| Net income (loss) | |
$ | 1,458,083 | | |
$ | (1,094,481 | ) |
| Basic weighted average shares outstanding | |
| 755,740 | | |
| 756,770 | |
| Diluted weighted average shares outstanding | |
| 755,740 | | |
| 756,770 | |
| Earnings (loss) per share | |
| | | |
| | |
| Basic | |
$ | 1.93 | | |
$ | (1.45 | ) |
| Diluted | |
$ | 1.93 | | |
$ | (1.45 | ) |
|