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Segment Reporting | 9 Months Ended
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Sep. 30, 2025
Segment Reporting [Abstract] |
Segment Reporting | 11. SEGMENT REPORTING The Chief Operating Decision Maker (“CODM”) assesses performance and allocates resources based on Operating Segment Adjusted EBITDA. The Company defines Operating Segment Adjusted EBITDA as net income (loss) plus (i) other unallocated expenses, (ii) income tax provision (benefit), (iii) loss on extinguishment of debt and write-off of discounts and debt issuance costs, (iv) interest expense, consent fees and similar financing costs, and (v) depreciation and amortization. Operating Segment Adjusted EBITDA is used by the CODM and management to evaluate operations and operating performance. In particular, the CODM and management utilize Operating Segment Adjusted EBITDA to compare the operating profitability of its operations with those of its competitors, as well as a basis for determining certain incentive compensation. The CODM evaluates asset information as presented in the Company’s accompanying consolidated balance sheets. Segment asset information is not provided to or reviewed by the CODM. The following table presents significant operating segment revenue and expenses, and Operating Segment Adjusted EBITDA:
|  | For the Three Months Ended September 30, |  |  | For the Nine Months Ended September 30, |
|  | 2025 |  |  | 2024 |  |  | 2025 |  |  | 2024 |
Net revenues: |  |  |  |  |  |  |  |  |  |  |  |
Admissions |  | $ | 268,650 |  |  | $ | 296,954 |  |  | $ | 680,505 |  |  | $ | 726,766 |
Food, merchandise and other |  |  | 243,201 |  |  |  | 248,947 |  |  |  | 608,507 |  |  |  | 614,151 |
Total revenues |  |  | 511,851 |  |  |  | 545,901 |  |  |  | 1,289,012 |  |  |  | 1,340,917 |
Segment costs and expenses: |  |  |  |  |  |  |  |  |  |  |  |
Cost of food, merchandise and other revenues |  |  | 39,917 |  |  |  | 39,909 |  |  |  | 100,027 |  |  |  | 101,563 |
Operating labor-related expenses |  |  | 111,749 |  |  |  | 108,633 |  |  |  | 299,064 |  |  |  | 291,219 |
Other operating expenses |  |  | 71,835 |  |  |  | 71,816 |  |  |  | 194,486 |  |  |  | 194,049 |
Marketing expenses |  |  | 33,366 |  |  |  | 32,450 |  |  |  | 90,358 |  |  |  | 87,408 |
Other segment items |  |  | 12,353 |  |  |  | 10,874 |  |  |  | 35,747 |  |  |  | 32,073 |
Operating Segment Adjusted EBITDA |  | $ | 242,631 |  |  | $ | 282,219 |  |  | $ | 569,330 |  |  | $ | 634,605 |
Other expenses(a) |  |  | (46,072 | ) |  |  | (39,686 | ) |  |  | (130,941 | ) |  |  | (126,117 | )
Provision for income taxes |  |  | (29,017 | ) |  |  | (41,597 | ) |  |  | (54,145 | ) |  |  | (67,551 | )
Loss on early extinguishment of debt and write-off of discounts and debt issuance costs |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2,452 | )
Interest expense |  |  | (33,515 | ) |  |  | (39,682 | ) |  |  | (101,573 | ) |  |  | (117,845 | )
Depreciation and amortization |  |  | (44,702 | ) |  |  | (41,577 | ) |  |  | (129,371 | ) |  |  | (121,040 | )
Net Income |  | $ | 89,325 |  |  | $ | 119,677 |  |  | $ | 153,300 |  |  | $ | 199,600 |
(a) Other expenses represent costs not allocated to the operating segments including (i) general and administrative expenses, (ii) equity-based compensation expense, (iii) certain non-cash charges/credits including those related to asset disposals and self-insurance reserve adjustments, (iv) certain business optimization, development and strategic initiative costs, (v) merger, acquisition, integration and certain investment costs, and (vi) other nonrecurring costs including incremental costs associated with the COVID-19 pandemic or similar unusual events.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-21 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name 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