Six Flags Entertainment Corporation/NEW
For the period ended Dec 31, 2025. Filed Feb 26, 2026.
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FY2025 · Filed Feb 26, 2026
Extracted filing text, with the paragraph anchors used by the comparison.
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Index for Notes to Consolidated Financial Statements
| Note 1 | Significant Accounting Policies | 44 |
|---|---|---|
| Note 2 | Mergers | 51 |
| Note 3 | Revenue Recognition | 53 |
| Note 4 | Long-Lived Assets | 54 |
| Note 5 | Goodwill and Other Intangible Assets | 54 |
| Note 6 | Long-Term Debt | 56 |
| Note 7 | Non-Controlling Interests | 58 |
| Note 8 | Income and Partnership Taxes | 60 |
| Note 9 | Partners' and Shareholders' Equity and Equity-Based Compensation | 64 |
| Note 10 | Pension Benefits and Retirement Plans | 67 |
| Note 11 | Leases | 70 |
| Note 12 | Fair Value Measurements | 72 |
| Note 13 | Segments | 73 |
| Note 14 | Subsequent Event | 75 |
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
The accompanying consolidated financial statements have been prepared from the financial records of the Combined Company. The Six Flags Merger was accounted for as a business combination under Accounting Standards Codification 805, Business Combinations, using the acquisition method of accounting, and Former Cedar Fair has been determined to be the accounting acquirer and the predecessor for financial statement purposes. The results of Former Six Flags are included in the Combined Company's results from the Closing Date forward. 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. References to the "Combined Company" and the "Company" are to Former Cedar Fair, Former Six Flags and Copper Merger Sub after giving effect to the Mergers. References to "Cedar Fair," "Former Cedar Fair," or the "Partnership" are to Cedar Fair prior to the Mergers. The Mergers are described in more detail in Note 2 to the accompanying consolidated financial statements.
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