SEAS · Seaworld Entertainment, Inc. - Financials
Annual line items from SEC XBRL filings, sourced from EDGAR's Company Facts API with fallback to the quarterly Financial Statement Data Sets. See issuer overview for Form 4 activity and 10-K signals.
Income Statement
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | $278.29M | - | $511.85M | $490.21M | $286.95M | - | $545.90M | $497.59M | $297.42M | - |
| Cost of Revenue | - | - | - | - | - | - | - | - | - | - |
| Gross Profit | - | - | - | - | - | - | - | - | - | - |
| R&D | - | - | - | - | - | - | - | - | - | - |
| SG&A | $48.07M | - | $60.66M | $64.40M | $44.14M | - | $55.36M | $63.79M | $47.88M | - |
| Total Operating Expenses | $286.79M | - | $360.17M | $349.75M | $270.06M | - | $344.89M | $333.21M | $275.28M | - |
| D&A | $45.07M | - | $44.70M | $42.97M | $41.70M | - | $41.58M | $40.28M | $39.18M | - |
| Operating Income | ($8.49M) | - | $151.68M | $140.47M | $16.89M | - | $201.01M | $164.38M | $22.14M | - |
| Interest Expense | $31.73M | - | $33.52M | $33.95M | $34.11M | - | $39.68M | $39.39M | $38.78M | - |
| Income Tax | ($5.93M) | - | $29.02M | $26.19M | ($1.06M) | - | $41.60M | $31.57M | ($5.62M) | - |
| Net Income | ($34.07M) | - | $89.33M | $80.11M | ($16.13M) | - | $119.68M | $91.12M | ($11.20M) | - |
| EPS - Basic | ($0.69) | - | $1.62 | $1.46 | ($0.29) | - | $2.09 | $1.47 | ($0.17) | - |
| EPS - Diluted | ($0.69) | - | $1.61 | $1.45 | ($0.29) | - | $2.08 | $1.46 | ($0.17) | - |
Balance Sheet
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | $28.94M | $99.76M | $183.23M | $193.92M | $75.67M | $115.89M | $76.83M | $232.05M | $203.71M | $246.92M |
| Accounts Receivable | $91.18M | $77.29M | $85.10M | $94.04M | $80.50M | $79.44M | $86.63M | $100.82M | $80.43M | $73.84M |
| Inventory | $57.04M | $51.63M | $52.11M | $53.35M | $50.63M | $45.85M | $50.90M | $52.53M | $51.04M | $49.24M |
| Accounts Payable | - | - | - | - | - | - | - | - | - | - |
| Current Assets | $241.42M | $282.79M | $406.89M | $399.19M | $256.34M | $270.43M | $256.12M | $430.69M | $376.89M | $390.18M |
| Total Assets | $2.61B | $2.62B | $2.74B | $2.73B | $2.57B | $2.57B | $2.58B | $2.76B | $2.67B | $2.63B |
| Current Liabilities | $454.86M | $384.73M | $374.96M | $482.68M | $434.80M | $412.87M | $398.40M | $523.34M | $489.89M | $410.92M |
| Long-term Debt | $2.24B | $2.22B | $2.22B | $2.22B | $2.23B | $2.23B | $2.23B | $2.24B | $2.09B | $2.09B |
| Total Liabilities | $3.16B | $3.05B | $3.05B | $3.13B | $3.05B | $3.04B | $3.04B | $3.12B | $2.91B | $2.83B |
| Stockholders' Equity | ($557.23M) | ($435.81M) | ($308.74M) | ($394.85M) | ($478.29M) | ($461.54M) | ($455.86M) | ($364.94M) | ($243.06M) | ($208.22M) |
| Retained Earnings | $771.88M | $805.95M | $790.90M | $701.57M | $621.46M | $637.60M | $609.70M | $490.02M | $398.90M | $410.10M |
Cash Flow
| Line item | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $66.80M | - | - | - | $25.71M | - | - | - | $71.45M | - |
| Investing Cash Flow | ($69.63M) | - | - | - | ($56.90M) | - | - | - | ($87.36M) | - |
| Financing Cash Flow | ($67.99M) | - | - | - | ($9.04M) | - | - | - | ($27.30M) | - |
| CapEx | $69.63M | - | - | - | $56.90M | - | - | - | $87.29M | - |
| Free Cash Flow | ($2.83M) | - | - | - | ($31.19M) | - | - | - | ($15.84M) | - |
Ratios
| Metric | Q1 '26 | Q4 '25 | Q3 '25 | Q2 '25 | Q1 '25 | Q4 '24 | Q3 '24 | Q2 '24 | Q1 '24 | Q4 '23 |
|---|---|---|---|---|---|---|---|---|---|---|
| Profitability | ||||||||||
| Gross margin | - | - | - | - | - | - | - | - | - | - |
| Operating margin | -3.1% | - | 29.6% | 28.7% | 5.9% | - | 36.8% | 33.0% | 7.4% | - |
| EBITDA margin | 13.1% | - | 38.4% | 37.4% | 20.4% | - | 44.4% | 41.1% | 20.6% | - |
| Net margin | -12.2% | - | 17.5% | 16.3% | -5.6% | - | 21.9% | 18.3% | -3.8% | - |
| Free cash flow margin | -1.0% | - | - | - | -10.9% | - | - | - | -5.3% | - |
| FCF / Net income | 0.08 | - | - | - | 1.93 | - | - | - | 1.41 | - |
| R&D / Revenue | - | - | - | - | - | - | - | - | - | - |
| SG&A / Revenue | 17.3% | - | 11.9% | 13.1% | 15.4% | - | 10.1% | 12.8% | 16.1% | - |
| Effective tax rate | - | - | 24.5% | 24.6% | - | - | 25.8% | 25.7% | - | - |
| Return on assets | -1.3% | - | 3.3% | 2.9% | -0.6% | - | 4.6% | 3.3% | -0.4% | - |
| Return on equity | 6.1% | - | -28.9% | -20.3% | 3.4% | - | -26.3% | -25.0% | 4.6% | - |
| Return on invested capital | -0.4% | - | 6.0% | 5.8% | 0.8% | - | 8.4% | 6.5% | 0.9% | - |
| Liquidity | ||||||||||
| Current ratio | 0.53 | 0.74 | 1.09 | 0.83 | 0.59 | 0.65 | 0.64 | 0.82 | 0.77 | 0.95 |
| Quick ratio | 0.41 | 0.60 | 0.95 | 0.72 | 0.47 | 0.54 | 0.52 | 0.72 | 0.67 | 0.83 |
| Cash ratio | 0.06 | 0.26 | 0.49 | 0.40 | 0.17 | 0.28 | 0.19 | 0.44 | 0.42 | 0.60 |
| Leverage | ||||||||||
| Debt / Equity | -4.03 | -5.09 | -7.19 | -5.63 | -4.65 | -4.83 | -4.90 | -6.14 | -8.61 | -10.05 |
| Debt / Assets | 0.86 | 0.85 | 0.81 | 0.81 | 0.87 | 0.87 | 0.87 | 0.81 | 0.78 | 0.80 |
| Debt / EBITDA | 61.38 | - | 11.31 | 12.12 | 38.00 | - | 9.21 | 10.94 | 34.12 | - |
| Interest coverage | -0.3x | - | 4.5x | 4.1x | 0.5x | - | 5.1x | 4.2x | 0.6x | - |
| Equity multiplier | -4.68 | -6.00 | -8.88 | -6.92 | -5.38 | -5.58 | -5.66 | -7.55 | -10.98 | -12.61 |
| Liabilities / Assets | 1.21 | 1.17 | 1.11 | 1.14 | 1.19 | 1.18 | 1.18 | 1.13 | 1.09 | 1.08 |
| Efficiency | ||||||||||
| Asset turnover | 0.11 | - | 0.19 | 0.18 | 0.11 | - | 0.21 | 0.18 | 0.11 | - |
| Inventory turnover | - | - | - | - | - | - | - | - | - | - |
| Days sales outstanding | 120d | - | 61d | 70d | 102d | - | 58d | 74d | 99d | - |
| Days inventory outstanding | - | - | - | - | - | - | - | - | - | - |
| Days payable outstanding | - | - | - | - | - | - | - | - | - | - |
| Cash conversion cycle | - | - | - | - | - | - | - | - | - | - |
| Valuation | ||||||||||
| P / E | - | - | - | - | - | - | - | - | - | - |
| P / B | - | - | - | - | - | - | - | - | - | - |
| P / S | - | - | - | - | - | - | - | - | - | - |
| EV / EBITDA | - | - | - | - | - | - | - | - | - | - |
| Growth | ||||||||||
| Revenue growth (YoY) | -3.0% | - | -6.2% | -1.5% | -3.5% | - | -0.4% | 0.3% | 1.4% | - |
| Revenue CAGR (3y) | -1.7% | - | -3.3% | -1.0% | 2.0% | - | 1.6% | 4.2% | 20.0% | - |
| Revenue CAGR (5y) | 10.1% | - | 37.0% | 93.6% | 13.3% | - | 2.9% | 4.2% | 6.2% | - |
| Gross profit growth (YoY) | - | - | - | - | - | - | - | - | - | - |
| Operating income growth (YoY) | - | - | -24.5% | -14.6% | -23.7% | - | -1.1% | 5.8% | 88.1% | - |
| Net income growth (YoY) | -111.2% | - | -25.4% | -12.1% | -44.0% | - | -3.1% | 4.7% | 32.0% | - |
| EPS growth (YoY) | -137.9% | - | -22.6% | -0.7% | -70.6% | - | 8.3% | 8.1% | 34.6% | - |
| EPS CAGR (3y) | - | - | -6.8% | -3.6% | - | - | 17.6% | -2.8% | - | - |
| EPS CAGR (5y) | - | - | - | - | - | - | 10.9% | 17.9% | - | - |
| FCF growth (YoY) | 90.9% | - | - | - | -96.9% | - | - | - | 18.6% | - |
| FCF CAGR (5y) | - | - | - | - | - | - | - | - | - | - |
| Book value growth (YoY) | -16.5% | 5.6% | 32.3% | -8.2% | -96.8% | -121.7% | -80.6% | 3.3% | 46.5% | 52.4% |
Sales by segment
From XBRL dimensional facts in the 10-K period ending 2025-12-31.
Product / service
$2.44B totalAdmission$883.38M · 36.2%
Food Merchandise And Other$779.17M · 31.9%
Food Merchandise And Other Revenue$779.17M · 31.9%
Peer comparison
Same SIC group: Services-Miscellaneous Amusement & Recreation
Comparing SeaWorld Entertainment against the 5 most active filers in the same SIC group.