---
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"
generated_at: "2026-06-02T07:43:45.316054+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Cedar Fair reports Q1 net loss $133M, record revenue $102M; declares $0.30 distribution

## Summary
- 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.

## SEC filing metadata
- accession: 0000811532-24-000076
- form_type: 8-K
- cik: 0000811532
- company_name: CEDAR FAIR L P
- filed_at: 2024-05-09T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000811532-24-000076
- JSON: https://secwatch.observer/filing/0000811532-24-000076.json
- Plain text: https://secwatch.observer/filing/0000811532-24-000076.txt

## Key facts
- Earnings Releases
  CEDAR FAIR L P reported first quarter ended March 31, 2024 results: revenue $102 million, net income net loss of $133 million.
  - Period: first quarter ended March 31, 2024
  - Revenue: $102 million
  - Net income: net loss of $133 million
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/811532/000081153224000076/0000811532-24-000076-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.