Ratios FINC620 Kemp

Financial Diagnostic Categories Selected Company: Cedar Fair L.P. (herein referred to as CF) Benchmark Company: Six Flags Entertainment Corp. (herein referred to as SF)   2023 2022 2021 2020 2019               1.)   Liquidity of short-term assets - Current Ratio - Quick Ratio Current Ratio- CF: 0.68 SF: Quick Ratio- CF: 0.56 SF: 0.42 Current Ratio- CF: 0.61 SF: 0.55 Quick Ratio- CF: 0.50 SF: 0.45 Current Ratio- CF: 0.69 SF: 1.18 Quick Ratio- CF: 0.61 SF: 1.12 Current Ratio- CF: 1.85 SF: 0.68 Quick Ratio- CF: 1.69 SF: 0.59 Current Ratio- CF: 0.91 SF: 1.11 Quick Ratio- CF: 0.81 SF: 1.01 2.)   Long-term debt-paying ability - Debt Ratio - Cash Ratio Debt Ratio- CF: 1.24 SF: 0.84 Cash Ratio- CF: 0.30 SF: 0.12 Debt Ratio- CF: 1.26 SF: 0.89 Cash Ratio- CF: 0.25 SF: 0.18 Debt Ratio- CF: 1.25 SF: 0.81 Cash Ratio- CF: 0.16 SF: 0.77 Debt Ratio- CF: 1.21 SF: 0.87 Cash Ratio- CF: 1.26 SF: 0.35 Debt Ratio- CF: 0.96 SF: 0.78 Cash Ratio- CF: 0.56 SF: 0.51 3.)   Profitability -Profit Margin -ROA (Return on Assets) Margin- CF: 9% SF: 8.9% ROA- CF: 5.8 SF: 3.7 Margin- CF: 17% SF: 11.3% ROA- CF: 13.8 SF: 5.8 Margin- CF: -4% SF: 11.4% ROA- CF: -2.1 SF: 5.8 Margin- CF: -325.10% SF: -118.7% ROA- CF: -21.9 SF: -15.3 Margin- CF: 12% SF: 12% ROA- CF: 7.0 SF: 6.2 4.)   Asset utilization/ management efficiency -Average Payment Period -Accounts Payable Turnover APP – CF: 158.76 SF: 124.26 APT- CF: 2.30 SF: 2.93 APP – CF: 121.97 SF: 106.90 APT- CF: 2.99 SF: 3.41 APP – CF: 174.97 SF: 90.43 APT- CF: 2.09 SF: 4.04 APP – CF: 186.11 SF: 154.53 APT- CF: 1.96 SF: 2.36 APP – CF: 84.83 SF: 92.17 APT- CF: 4.30 SF: 3.96 Source: Cedar Fair Investor Information; Six Flags Investor Relations (2019-2023)