SANTA MONICA, Calif., May 21 /PRNewswire-FirstCall/ -- Great American Family Parks, Inc. (OTC:GFAM) (BULLETIN BOARD: GFAM) , a company in the business of acquiring, staffing and managing theme parks, announced today results for its first quarter 2008. Revenue for the first quarter ended March 31, 2008 was $2,784,431 compared with revenue of $537,928 in the same quarter a year ago. Gross profit for the quarter was $780,151 versus $295,339. The company reported a net loss of $180,752 compared with a net profit of $5,479 in 3/31/07. Total Assets were $10,530,274 versus $8,397,042 at 12/31/07. Larry Eastland, CEO of Great American Family Parks, Inc., said, "The first quarter included a major addition to our family animal park operations with the acquisition of Wild Animal, Inc. near Springfield, Missouri. The substantial increase in revenue reflected the addition of our staffing company in 2007 and continued operations in Pine Mountain, Georgia." "These changes put us on course to build our company into a financially strong entity providing family entertainment at a regional level. We believe this model is particularly promising in an era of rising fuel prices when families are more likely to seek the kind of animal safari experience we provide closer to home." "The decrease in profitability for the three months ended March 31, 2008 was due to the decrease of other income, seasonal decrease at Wild Animal Safari and the preliminary operating costs of Wild Animal, Inc., offset partially by the income of Park Staffing. However as we move forward we are structuring our company in a way that we expect will provide an increasingly good return to our shareholders as we continue to grow and to strengthen our balance sheet." "We will continue to look for opportunities to further strengthen our core animal park business even as we implement new procedures and systems to enhance the efficiency of our operations," Eastland said. The company will host a conference call with CEO Larry Eastland and CFO Richard Jackson on Thursday, May 22 at 11 a.m. Eastern. The call will cover the company's first quarter 2008 earnings. A question-and-answer session will follow. To participate in this call, dial 800-762-8779 any time after 10:45 a.m. Eastern on May 22. International callers should dial 480-629-9031. About Great American Family Parks, Inc. Great American Family Parks, Inc. (GFAM) is a theme park acquisition, management and staffing company based in Santa Monica, Calif. Comprised of nationally-known amusement park experts and management specialists, GFAM has the goal of acquiring small and medium-sized theme parks, instilling an efficient management system, streamlining and managing staffing, and generating industry-leading profits. The company has two operating segments, the Park Staffing Services, which staffs and services businesses on a contractual basis and the Theme Park Division, which continues to expand its acquisitions throughout the U.S. The theme park division is currently composed of two theme parks, Wild Animal Safari near Atlanta, GA and Animal Paradise near Springfield, MO. Safe Harbor Statement Under The Private Securities Litigation Reform Act of 1995: Except for historical information contained herein, the statements in this news release are forward-looking statements that are made pursuant to the safe harbor provisions of the Private Securities Act of 1995. Forward-looking statements involve known and unknown risks and uncertainties, which may cause a company's actual results, performance and achievement in the future to differ materially from forecasted results, performance, and achievement. These risks and uncertainties are described in the Company's periodic filings with the Securities and Exchange Commission. The Company undertakes no obligation to publicly release the results of any revisions to these forward-looking statements that may be made to reflect events or circumstances after the date hereof, or to reflect the occurrence of unanticipated events or changes in the Company's plans or expectation. For more information contact Ashley Hull at Great American Family Parks, Inc., at 310.450.9100 or Frank Hawkins or Julie Marshall at 305.451.1888. Additional information about GFAM visit: http://www.weloveparks.com/ GREAT AMERICAN FAMILY PARKS, INC and SUBSIDIARIES CONSOLIDATED BALANCE SHEETS March 31, 2008 and December 31, 2007 Mar 31, Dec 31, 2008 2007 (Unaudited) (Audited) ASSETS CURRENT ASSETS Cash $ 485,475 $ 554,212 Accounts receivable - trade 1,218,854 1,162,340 Inventory 102,462 92,462 Advances 535 1,641 Prepaid expenses 13,358 3,308 Prepaid insurance 124,105 155,544 Tennant Improvements 158 - Total Current Assets 1,944,947 1,969,507 PROPERTY AND EQUIPMENT, net of depreciation 7,000,876 4,834,874 OTHER ASSETS Goodwill 1,062,500 1,062,500 Covenant not to compete, net of amortization 48,334 49,167 Franchise and loan fees, net of amortization 26,226 22,067 Note receivable, Idaho Chevron 300,000 300,000 Note receivable, Treasure Bay, affiliate 90,600 90,600 Deposits 56,791 68,327 Total Other Assets 1,584,451 1,592,661 TOTAL ASSETS $ 10,530,274 $ 8,397,042 LIABILITIES AND SHAREHOLDERS' EQUITY CURRENT LIABILITIES Accounts payable $ 10,794 $ 46,455 Accrued expenses 1,229,051 1,104,375 Current maturities of long term debt 528,681 246,366 Total Current Liabilities 1,768,526 1,397,196 LONG-TERM DEBT Long-term obligations 4,627,737 2,702,683 EQUITY Common stock 300,000,000 shares authorized, at $.001 par value; 52,106,537 shares issued and outstanding 52,106 51,886 Capital in excess of par value 4,460,890 4,443,510 Retained earnings (deficit) (378,985) (198,233) Total equity 4,134,011 4,297,163 TOTAL LIABILITIES and STOCKHOLDERS' EQUITY $ 10,530,274 $ 8,397,042 GREAT AMERICAN FAMILY PARKS, INC and SUBSIDIARIES CONSOLIDATED STATEMENT OF OPERATIONS For the Three Months Ended March 31, 2008 and 2007 Mar 31, Mar 31, 2008 2007 (Unaudited) (Unaudited) SALES $ 2,784,431 $ 537,928 COST OF SALES 2,004,280 242,589 Gross profit 780,151 295,339 OPERATING EXPENSES Administrative 828,425 339,872 Depreciation and amortization 55,889 41,740 Total operating expenses 884,314 381,612 NET PROFIT (LOSS) FROM OPERATIONS (104,163) (86,273) OTHER INCOME & EXPENSES Sales of assets-net 3,047 - Other Income 2,174 128,075 Other Expense (18,605) - Interest Income 1,456 10,732 Interest Expense (64,661) (47,055) NET PROFITS (LOSS) $ (180,752) $ 5,479 NET LOSS PER COMMON SHARE Basic and diluted AVERAGE OUTSTANDING SHARES - (stated in 1,000's) Basic 52,106 51,887 Diluted 65,293 65,074 DATASOURCE: Great American Family Parks, Inc. CONTACT: Ashley Hull of Great American Family Parks, Inc., +1-310-450-9100; Frank Hawkins or Julie Marshall, +1-305-451-1888, for Great American Family Parks, Inc. Web site: http://www.weloveparks.com/

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