United Parks & Resorts

Q2 FY2026 EarningsQ2 FY26 results missed consensus across key top and bottom-line metrics: revenue of $483.3M vs. $491.8M expected, and diluted GAAP EPS of $1.34 vs. $1.73 mean estimate. Attendance declined 2.9% YoY, primarily due to an unfavorable Easter calendar shift and lower international visitation, which offset record in-park per capita spending of $39.51. While Adjusted EBITDA of $195.5M showed resilience, net income fell 21% YoY, pressured by increased operating expenses and non-cash asset disposal costs.