Merlin Entertainments is considering a £3 billion flotation on the New York Stock Exchange, according to The Times newspaper.
Plans to become a public company on the London Stock Exchange were postponed in 2010 following turmoil in the market.
The Times reports that the company would still prefer to list in London over New York, but is concerned over a repeat of events which led to withdrawing the plan three years ago.
Merlin as consistently said that late 2013 or early 2014 would be the next time the company would consider floating on the stock market.
Today a statement read: “We have been clear that the moment to next look at the ownership structure was the end of 2013 or the start of 2014.
“As part of that, as you would expect, we are looking at a range of options.”
Double digit growth
The group, which operates Alton Towers and Thorpe Park among other attractions, is expected to soon report another year of double-digit percentage growth in profits.
It has cut costs in numerous areas across its entire range of attractions by slashing attraction opening hours and the availability of secondary attractions within theme parks.
20% off staff in southern Europe had their contracts terminated last year, further adding to savings.
Merlin is expected to surpass 100 attractions worldwide this year as it continues to add to its itinerary, which currently stands at 94.
A new Sea Life Centre in Manchester is to open, along with a Legoland Discovery Centre in Toronto and a Madame Tussauds Tokyo.