United Parks & Resorts is expected to report consensus revenue of $512.15 million and an EPS of $1.88, with the current stock price of $33.31 trading significantly below the average analyst price target of $45.40.

Investors are primarily focused on park attendance recovery and the sustainability of record in-park per-capita spending after recent quarterly misses.

Recent performance was hampered by a 2.9% drop in visitors during the second quarter, largely attributed to adverse weather and shifting holiday calendars. Management is banking on expanded seasonal programming, including the Howl-O-Scream event and new IP partnerships with Sony Pictures, to stabilize traffic and offset broader industry demand concerns in the Orlando market.