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SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Sep. 28, 2025
Accounting Policies [Abstract]  
SCHEDULE OF PREPAID EXPENSES

 

   September 28, 2025   September 29, 2024 
Prepaid insurance  $145,144   $272,213 
Prepaid income taxes   33,796    118,695 
Prepaid advertising and marketing   24,108    — 
Other   28,630    5,400 
Total prepaid expenses  $231,678   $396,308 
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT

 

   September 28, 2025   September 29, 2024   Depreciable Lives
Land   6,260,506   $6,389,470   not applicable
Mineral rights   276,000    276,000   25 years
Ground improvements   3,433,711    3,255,128   7-25 years
Buildings and structures   4,938,115    4,014,706   10-39 years
Animal shelters and habitats   3,766,540    3,532,143   10-39 years
Park animals   1,100,472    1,236,921   5-25 years
Equipment - concession and related   513,616    512,967   3-15 years
Equipment and vehicles - yard and field   713,974    744,538   3-15 years
Vehicles - buses and rental   355,177    307,726   3-5 years
Rides and entertainment   152,156    152,156   5-7 years
Furniture and fixtures   27,160    27,160   5-10 years
Construction in progress   87,319    288,305    
Property and equipment, cost   21,624,746    20,737,220    
Less: Accumulated depreciation   (6,601,516)   (5,907,608)   
Property and equipment, net  $15,023,230   $14,829,612    
SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS

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

SCHEDULE OF FUTURE AMORTIZATION OF INTANGIBLE ASSETS

 

Fiscal years ending       
2026  $10,396 
2027   2,405 
2028   2,405 
2029   2,405 
2030   2,405 
Thereafter   2,646 
Total  $22,662 
SCHEDULE OF OTHER CURRENT LIABILITIES

Other current liabilities consisted of the following:

 

   September 28, 2025   September 29, 2024 
Accrued compensation  $178,128   $145,726 
Accrued professional fees   155,800    75,499 
Deferred revenue   149,286    115,950 
Accrued property taxes   106,688    67,751 
Accrued sales taxes   42,115    32,866 
Accrued interest   13,360    2,382 
Other   21,866    25,981 
Other current liabilities  $667,243   $466,155 
SCHEDULE OF DEFERRED REVENUE

SCHEDULE OF DEFERRED REVENUE

   Fiscal 2025   Fiscal 2024 
Deferred revenue beginning of period  $115,950   $143,511 
Deferred revenue recognized in period   (115,950)   (143,511)
Revenue deferred in period   149,286    115,950 
Deferred revenue end of period  $149,286   $115,950 
SCHEDULE OF EARNING PER SHARE BASIC AND DILUTED

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

 

   Fiscal 2025   Fiscal 2024 
Net income (loss)  $1,458,083   $(1,094,481)
Basic weighted average shares outstanding   755,740    756,770 
Diluted weighted average shares outstanding   755,740    756,770 
Earnings (loss) per share          
Basic  $1.93   $(1.45)
Diluted  $1.93   $(1.45)