Ratios FINC620 Kemp
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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)
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Der
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OTT
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