United Parks & Resorts (PRKS) delays 2025 Form 10-K, plans to file today

Rhea-AI Filing Summary

United Parks & Resorts Inc. notified the SEC that it could not file its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 by the prescribed due date of March 2, 2026 without "unreasonable effort and expense."

The company states it requires additional time to complete review of annual processes and anticipates filing the Form 10-K later today. It says the 2025 financial statements are expected to be substantially consistent with the earnings release filed February 26, 2026.

Commission File Number: 001-35883

CUSIP Number: 81282V100

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 12b-25

NOTIFICATION OF LATE FILING

(Check One)		☒  Form 10-K ☐  Form 20-F ☐  Form 11-K ☐  Form 10-Q ☐  Form 10-D ☐  Form N-SAR ☐  Form N-CSR
		For Period Ended: December 31, 2025
		☐  Transition Report on Form 10-K
		☐  Transition Report on Form 20-F
		☐  Transition Report on Form 11-K
		☐  Transition Report on Form 10-Q
		☐  Transition Report on Form N-SAR
		For the Transition Period Ended:

Read Instruction (on back page) Before Preparing Form. Please Print or Type.

Nothing in this form shall be construed to imply that the Commission has verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify the Item(s) to which the notification relates:

PART I — REGISTRANT INFORMATION

United Parks & Resorts Inc.

(Full Name of Registrant)

(Former Name if Applicable)

6240 Sea Harbor Drive

(Address of Principal Executive Office (Street and Number))

Orlando, Florida 32821

(City, State and Zip Code)

PART II — RULES 12b-25(b) AND (c)

If the subject report could not be filed without unreasonable effort or expense and the registrant seeks relief pursuant to Rule 12b-25(b), the following should be completed. (Check box if appropriate)

☒		(a)		The reason described in reasonable detail in Part III of this form could not be eliminated without unreasonable effort or expense;
		(b)		The subject annual report, semi-annual report, transition report on Form 10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof, will be filed on or before the fifteenth calendar day following the prescribed due date; or the subject quarterly report or transition report on Form 10-Q or subject distribution report on Form 10-D, or portion thereof, will be filed on or before the fifth calendar day following the prescribed due date; and
		(c)		The accountant’s statement or other exhibit required by Rule 12b-25(c) has been attached if applicable.

PART III — NARRATIVE

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

United Parks & Resorts Inc. (the “Company”) is unable to file, without unreasonable effort and expense, its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “Form 10-K”). The Company requires additional time to complete the review of its annual processes and procedures. As a result, the Company is unable to file its Form 10-K on or prior to the prescribed due date of March 2, 2026, without unreasonable effort or expense. The Company currently anticipates that the Form 10-K will be filed later today.

PART IV — OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this notification

James W. Forrester, Jr.		407		226-5011
(Name)		(Area Code)		(Telephone Number)

(2)	Have all other periodic reports required under Section 13 or 15(d) of the Securities Exchange Act of 1934 or Section 30 of the Investment Company Act of 1940 during the preceding 12 months or for such shorter period that the registrant was required to file such report(s) been filed? If answer is no, identify report(s). ☒  Yes ☐  No
(3)	Is it anticipated that any significant change in results of operations from the corresponding period for the last fiscal year will be reflected by the earnings statements to be included in the subject report or portion thereof? ☐  Yes ☒  No

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

Although the 2025 Form 10-K is not completed, the Company expects that the financial statements in the 2025 Form 10-K will be substantially consistent with the financial information reported in the earnings release for the quarter and year ended December 31, 2025 filed on February 26, 2026.

United Parks & Resorts Inc.

(Name of Registrant as Specified in Charter)

has caused this notification to be signed on its behalf by the undersigned hereunto duly authorized.

Date		March 3, 2026		By	/s/	James W. Forrester, Jr.
				Name:		James W. Forrester, Jr.
				Title:		Interim Chief Financial Officer and Treasurer

INSTRUCTION: The form may be signed by an executive officer of the registrant or by any other duly authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative’s authority to sign on behalf of the registrant shall be filed with the form.

ATTENTION

Intentional misstatements or omissions of fact constitute Federal Criminal Violations (See 18 U.S.C. 1001).

FAQ

Why did United Parks & Resorts (PRKS) file a Form 12b-25?

United Parks & Resorts filed Form 12b-25 because it could not file its Form 10-K for the year ended December 31, 2025 by the prescribed due date of March 2, 2026 without "unreasonable effort and expense." The company cited additional time needed to review annual processes.

When does PRKS expect to file the delayed Form 10-K?

The company states it currently anticipates the Form 10-K will be filed later today. The Form 12b-25 notification is dated March 3, 2026 and cites completion of annual process reviews as the reason for the brief delay.

Will the late filing change United Parks & Resorts' reported results?

United Parks & Resorts expects the 2025 financial statements to be substantially consistent with the earnings release for the quarter and year ended December 31, 2025, which was filed on February 26, 2026, so no significant changes are anticipated in the notification.

Who signed the Form 12b-25 for PRKS and what is their role?

The notification was signed by James W. Forrester, Jr. on behalf of United Parks & Resorts. He is identified as the company's Interim Chief Financial Officer and Treasurer and a contact for further questions (phone listed in the filing).

Does this Form 12b-25 imply any regulatory penalty for PRKS?

Form 12b-25 is a notification of a late filing and does not itself state any penalty. It explains the registrant could not file without "unreasonable effort and expense" and anticipates filing shortly; any regulatory consequence would depend on subsequent SEC review.