Contrarian Corpus
activist full deck initial thesis
2022-12-01 · 38 pages

Six Flags Entertainment Corp. SIX

Six Flags' owned real estate is worth more than its entire equity value; spinning it to a REIT buyer like VICI plus fixing the botched 2022 repositioning can double the stock.

N 4 Narrative
V 4 Visual
C 4 Craft
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Thesis

Land & Buildings argues Six Flags is materially undervalued because its owned theme-park real estate is worth more than the company's implied equity. New CEO Selim Bassoul's aggressive 2022 'premiumization' — raising prices and cutting perks — caused attendance to plunge 39% below 2019 while peers Cedar Fair and SeaWorld recovered EBITDA to pre-pandemic levels, punishing the multiple to a record-low 8.1x EV/EBITDA versus a 11.5x ten-year average. Underwriting 75% of the real estate at a 7.25% cap rate (well below 6% gaming comps) and the operator at 7x yields $31/share of NAV today and $53/share by 2024, versus a $21 stock. With VICI publicly naming theme parks as a target asset class and $50bn of firepower, plus GLPI, Realty Income, EPR and Blackstone as alternative buyers, L&B sees a clear path to a ~100% return within 18 months.

SCQA

Situation

Six Flags owns and operates 27 regional amusement parks on substantial owned real estate, trading at $21 — down ~70% from prior highs and ~50% year-to-date — at a record-low 8.1x EV/EBITDA.

Complication

New CEO Bassoul's 2022 'premiumization' (price hikes, perk cuts) drove attendance down 39% vs. 2019 while Cedar Fair and SeaWorld recovered, compressing SIX's multiple; yet the underlying real estate and parks remain intact.

Resolution

Separate the real estate via an OpCo/PropCo structure — sell to or partner with VICI Properties (or GLPI, Realty Income, EPR, Blackstone) — while optimizing the repositioning to recover attendance in 2023.

Reward

L&B estimates $31/share NAV today (47% upside) rising to $53/share by 2024 (150% upside); real estate monetization alone supports $11/share and a doubling in 18 months.

The three reasons

  1. 1

    SIX real estate likely worth more than entire $1.8bn equity market cap at 7.25% cap rate

  2. 2

    VICI, GLPI, Realty Income, EPR and Blackstone are ready buyers for theme-park real estate

  3. 3

    Optimized repositioning plus RE monetization could double the share price in 18 months

Primary demands

  • Monetize Six Flags real estate via OpCo/PropCo separation, REIT conversion, or outright sale (in whole or in part)
  • Optimize the 2022 'premiumization' repositioning to recover attendance and EBITDA in 2023
  • Use real estate sale proceeds to pay down debt, buy back shares, and reinstate the dividend

KPIs cited

EV/EBITDA multiple
SIX at 8.1x (record low) vs. 11.5x trailing 10-yr average and 15x-17x for experiential gaming net-lease REITs
Share price performance YTD
SIX -50% YTD vs. Cedar Fair -21% and SeaWorld -16%
Share price vs. prior highs
SIX down ~70% from prior highs, back to Spring 2020 levels
Attendance vs. 2019
YTD through Oct 3 down 39% vs. 2019 and 25% vs. depressed 2021
Guest spending per capita
Up more than 50% vs. pre-pandemic to $60.96 in 3Q22
2023 EBITDA vs. 2019
Cedar Fair +7%, SeaWorld +60%, Six Flags -2% (SIX lagging peers)
Real estate cap rate assumption
7.25% applied to 75% of RE-able assets with 1.9x EBITDAR coverage
Operator multiple assumption
7.0x on operator EBITDA, in line with PENN/CZR/MGM public gaming OpCos
Combined NAV
$31.32/share (47% upside) on 2023 EBITDA; $53.45 (150% upside) on 2024-25 goal
VICI enterprise value
$50bn experiential net-lease REIT with attractive cost of capital
Insider buying
H Partners (14% owner, Ruchim on board) bought $45M+ since 2Q22 miss; new CFO bought $650K
2019 dividend yield if reinstated
$3.32 annualized = 16% yield at current share price

Pattern membership

Where this document fits across the library's 12 rhetorical / structural patterns.

Precedents cited

  • Marriott spin of Host Hotels & Resorts (1990s)
  • MGM Resorts spin of MGM Growth Properties (2016, later merged into VICI)
  • L&B's own 2015 MGM campaign (RestoreMGM)
  • SIX's own 2015-2017 REIT exploration with IRS comfort
  • VICI acquisitions: Venetian, MGP, MGM Grand/Mandalay Bay JV
  • GLPI, BX/BREIT, Hard Rock, Realty Income gaming real estate transactions

Notable slides (6)

Notes

Distinctive editorial design: Six Flags-branded cover using the company's logo and roller-coaster imagery, custom blue/gold/yellow 'flag' section dividers, and gradient chapter headers — unusually on-brand for an activist deck. Tone is explicitly constructive: L&B met with CEO Bassoul, expresses confidence in the turnaround, frames itself as 'increasingly optimistic' rather than adversarial. CEO is not cast as a villain; 2022 missteps are called a 'tuition cost' rather than cause for removal. No stake percentage disclosed in the deck. Author_name set to null — deck credits only the L&B firm; Jonathan Litt (firm founder) is not named on the cover or signature. Leverages MGM/Marriott spin precedents and L&B's own 2015 MGM campaign as playbook. VICI is named as the prime buyer with direct CEO/COO quotes about theme parks as 'corollary' to Las Vegas assets. SIX was subsequently acquired by Cedar Fair in 2024 (merger of equals forming Six Flags Entertainment Corporation).