{"schema_version":"secwatch.filing_event.v1","accession":"0000811532-24-000076","form_type":"8-K","ticker":null,"cik":"0000811532","company_name":"CEDAR FAIR L P","filed_at":"2024-05-09T23:59:59+00:00","discovered_at":"2026-05-14T18:03:22.039584+00:00","generated_at":"2026-06-02T07:43:45.316054+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Cedar Fair reports Q1 net loss $133M, record revenue $102M; declares $0.30 distribution","bullets":["Q1 2024 net loss of $133M ($2.63/diluted LP unit) vs $135M loss ($2.61) in Q1 2023.","Record net revenues of $102M, up 20% from $85M; attendance rose 27% to 1.3M guests.","In-park per capita spending $60.53, down 6%; out-of-park revenues of $23M increased 21%.","Board declares $0.30/unit quarterly distribution, payable June 19, 2024 (unchanged).","Completed refinancing of $1B 5.5% notes due 2025 with $1B term loan due 2031 at SOFR+200bps; merger with Six Flags on track for Q2 close."],"urls":{"canonical":"https://secwatch.observer/filing/0000811532-24-000076","json":"https://secwatch.observer/filing/0000811532-24-000076.json","markdown":"https://secwatch.observer/filing/0000811532-24-000076.md","text":"https://secwatch.observer/filing/0000811532-24-000076.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/811532/000081153224000076/0000811532-24-000076-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/811532/000081153224000076/fun-20240509.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T07:43:45.316054+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"1830089ef080266e325c39d2188ccf140e7df3be","claim":"CEDAR FAIR L P reported first quarter ended March 31, 2024 results: revenue $102 million, net income net loss of $133 million.","evidence_excerpt":"For the quarter ended March 31, 2024, net revenues totaled $102 million on attendance of 1.3 million guests, compared with net revenues of $85 million on attendance of 1.1 million guests in the first quarter of 2023.","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/811532/000081153224000076/0000811532-24-000076-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"first quarter ended March 31, 2024"},{"label":"Revenue","value":"$102 million"},{"label":"Net income","value":"net loss of $133 million"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}