These twin flyers apparently advertise two home-based businesses, for day care and for frituras, at the same address; the phone numbers, redacted by me, are identical. There's no mention of Panama by name, but a menu that includes carimañolas and hojáldas reminds me of brunch at Kelso.
If these flyers had been posted in Jackson Heights, Panama's neighbor Colombia would be a better guess. Carimañolas and hojáldas are popular in both countries. So is the first item on the list — bofe, or beef lung — which is near-impossible to find in New York, at least over the counter.
Homemade Panamanian frituras
Flyers posted in Prospect Park South, Brooklyn