Key Topics: Financial performance assessment, service quality evaluation, and risk identification. 

Models Covered: Ratio analysis, non-financial performance measures, and risk analysis. 

Description: This case examines the financial and operational performance of a theme park over two years. It focuses on profitability trends, cost management, and non-financial metrics such as service quality. The first part involves assessing the financial results, including profitability and efficiency, while the second part evaluates the quality of service provided to customers, highlighting operational risks associated with current policies and maintenance strategies.