FUNHIGH SIGNALFINANCIAL10-K

Six Flags experienced a catastrophic swing from $310.5M operating income to -$1.4B operating loss despite 14.4% revenue growth, indicating massive merger-related charges or operational disruptions following the Cedar Fair combination.

The extreme deterioration in profitability metrics combined with a 73% decline in stockholders' equity suggests enormous one-time charges, goodwill impairments, or integration costs that have severely impacted the company's financial position. While revenue growth of 14.4% demonstrates the combined entity's larger scale, the operational execution and financial management during this major merger appear highly problematic for shareholders.

Comparing 2026-02-26 vs 2025-03-03View on EDGAR →
FINANCIAL ANALYSIS

The financial picture reveals a company that successfully expanded its revenue base by 14.4% to $3.1B through the Cedar Fair merger but suffered catastrophic profitability destruction with operating income swinging from positive $310.5M to negative $1.4B. The 73% collapse in stockholders' equity to $549.8M and 14.6% decline in total assets, despite maintaining relatively stable operating cash flow at $327.5M, suggests massive write-offs or restructuring charges that have fundamentally altered the company's balance sheet strength. This represents a classic case where merger scale benefits have been overwhelmed by integration costs and potential asset impairments.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-591.8%
-$231.2M-$1.6B

Net income declined 591.8% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-542.8%
$310.5M-$1.4B

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Stockholders Equity
Balance Sheet
-73.1%
$2.0B$549.8M

Equity declined sharply — large losses, buybacks, or write-downs reducing book value significantly.

Current Liabilities
Balance Sheet
-26.1%
$926.7M$685.1M

Current liabilities reduced — improved short-term financial position and working capital health.

Current Assets
Balance Sheet
+18.3%
$399.9M$472.9M

Current assets grew 18.3% — improving short-term liquidity or inventory/receivables build.

Total Assets
Balance Sheet
-14.6%
$9.1B$7.8B

Total assets contracted 14.6% — asset sales, write-downs, or balance sheet optimization underway.

Revenue
P&L
+14.4%
$2.7B$3.1B

Revenue growing 14.4% — solid top-line momentum, watch margins for quality of growth.

Operating Cash Flow
Cash Flow
-12.3%
$373.4M$327.5M

Operating cash flow softened — monitor whether temporary working capital timing or structural deterioration.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-03-03
ADDED
Accordingly, financial results and disclosures as of December 31, 2025, as of December 31, 2024, and for the year ended December 31, 2025 reflect the Combined Company's operations.
Financial results and disclosures for the year ended December 31, 2024 include only Cedar Fair's results before giving effect to the Mergers through June 30, 2024 and include Combined Company results from July 1, 2024 through December 31, 2024.
Financial results and disclosures for the year ended December 31, 2023 include only Cedar Fair's results before giving effect to the Mergers.
Of the 41 amusement and water parks, 37 are located in the United States, two are located in Mexico and two are located in Canada.
In 2025, approximately 70% of annual attendance and revenue occurred during the second and third quarters.
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REMOVED
The aggregate market value of common stock of Former Six Flags (as defined below) held by non-affiliates based on the closing price of such common stock on June 28, 2024 of $33.14 per share was approximately $ 2,366,835,569 .
************ Page 1 of 82 pages T able of Contents EXPLANATORY NOTE On July 1, 2024 (the Closing Date ), Six Flags Entertainment Corporation (formerly known as CopperSteel HoldCo, Inc.) (the Combined Company ) completed the previously announced merger of equals transaction contemplated by the Agreement and Plan of Merger, dated as of November 2, 2023 (the Merger Agreement ), by and among the Combined Company (then, CopperSteel HoldCo, Inc.), Cedar Fair, L.P.
Accordingly, financial results and disclosures referring to periods prior to the Closing Date include only Cedar Fair's results before giving effect to the Mergers, including the financial results and disclosures as of December 31, 2023 and for the years ended December 31, 2023 and December 31, 2022.
Accordingly, financial results and disclosures for the year ended December 31, 2024 reflect combined operations for only July 1, 2024, through December 31, 2024, and include only Cedar Fair's results before giving effect to the Mergers for the first six months of 2024.
T able of Contents SIX FLAGS ENTERTAINMENT CORPORATION 2024 FORM 10-K CONTENTS PART I PAGE Item 1.
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