v3.25.4
SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
Dec. 28, 2025
Accounting Policies [Abstract]  
SCHEDULE OF PREPAID EXPENSES

 

   December 28, 2025   September 28, 2025 
Prepaid insurance  $186,331   $145,144 
Prepaid income taxes   43,296    33,796 
Prepaid advertising and marketing   29,933    24,108 
Other   52,567    28,630 
Total prepaid expenses  $312,127   $231,678 
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT

 

   December 28, 2025   September 28, 2025   Depreciable Lives
Land   6,260,506   $6,260,506   not applicable
Mineral rights   276,000    276,000   25 years
Ground improvements   3,589,589    3,433,711   7-25 years
Buildings and structures   5,053,938    4,938,115   10-39 years
Animal shelters and habitats   3,782,751    3,766,540   10-39 years
Park animals   1,100,910    1,100,472   5-25 years
Equipment - concession and related   508,320    513,616   3-15 years
Equipment and vehicles - yard and field   725,033    713,974   3-15 years
Vehicles - buses and rental   355,177    355,177   3-5 years
Rides and entertainment   152,156    152,156   5-7 years
Furniture and fixtures   41,634    27,160   5-10 years
Construction in progress   69,610    87,319    
Property and equipment, cost   21,915,624    21,624,746    
Less: Accumulated depreciation   (6,797,226)   (6,601,516)   
Property and equipment, net  $15,118,398   $15,023,230    
SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS

Scheduled future amortization of intangible assets is as follows as of December 28, 2025:

 

SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS

Fiscal years ending    
2026 remaining  $7,793 
2027   2,405 
2028   2,405 
2029   2,405 
2030   2,405 
Thereafter   2,599 
Total  $20,012 
SCHEDULE OF OTHER CURRENT LIABILITIES

Other current liabilities consisted of the following:

 

   December 28, 2025   September 28, 2025 
Accrued professional fees  $186,282   $155,800 
Deferred revenue   152,571    149,286 
Accrued compensation   47,721    178,128 
Accrued sales taxes   31,918    42,115 
Accrued property taxes   46,405    106,688 
Accrued interest   12,156    13,360 
Other   22,466    21,866 
Other current liabilities  $499,519   $667,243 
SCHEDULE OF DEFERRED REVENUE

SCHEDULE OF DEFERRED REVENUE

       
   13 Weeks Ended 
   December 28, 2025   September 28, 2025 
Deferred revenue beginning of period  $149,286   $151,569 
Deferred revenue recognized in period   (71,172)   (64,184)
Revenue deferred in period   74,457    61,901 
Deferred revenue end of period  $152,571   $149,286 
SCHEDULE OF EARNING PER SHARE BASIC AND DILUTED

The following table summarizes the components of basic and diluted EPS:

 

       
   13 Weeks Ended 
   December 28, 2025   December 29, 2024 
Net (loss) income  $(36,061)  $193,041 
Basic weighted average shares outstanding   753,577    757,270 
Diluted weighted average shares outstanding   753,577    757,270 
(Loss) earnings per share          
Basic  $(0.05)  $0.25 
Diluted  $(0.05)  $0.25