I'm not going into financials, but you're wrong. Notice, first, that I said they are not performing as they used to, not that they are failing. I made sure I prefaced that.
Now, here is Cedar Fair's 5 year chart.
http://finance.yahoo.com/q/bc?s=FUN&t=5y
Notice the marked improvements they gained every year before 2005. Now this year, the stock price is down. That is not performing as they used to, to a T.
If you start reading the stories you can find there on Yahoo Financial, you can see how badly they are actually doing. For instance, an awful 1% increase in attendance over June of last year. That is completely horrible, considering the huge recovery other tourism spots (including WDW) have been making.