United Parks & Resorts (PRKS) faces Q1 revenue decline as earnings approach

United Parks & Resorts (NYSE: PRKS) is scheduled to report first-quarter earnings before the market opens on May 18, 2026, with analysts expecting revenue to fall 2.8% year over year. The theme park operator missed revenue expectations in the prior quarter, posting $373.5 million in sales, down 2.8% from a year earlier. It also fell short of analysts’ EPS and adjusted operating income estimates, while attendance declined 3% to 4.76 million visitors. Analysts have largely held estimates steady over the past 30 days, though United Parks has missed Wall Street revenue forecasts multiple times over the past two years. Peer results have been mixed: Sphere Entertainment revenue rose 37.7% and beat estimates by 5%, while Planet Fitness revenue increased 21.9% and topped forecasts by 12.4%. PRKS shares are up 5.3% over the past month, trading near $39.30 versus an average analyst price target of $44.30.