Theme Park Operator Merlin’s Bonds Slide After Credit Downgrade

Visitors ride 'The Smiler' roller coaster at Alton Towers theme park in Alton, UK.

Photographer: Tom Skipp/Bloomberg

Merlin Entertainments Ltd’s senior secured bonds are set for a record drop, after S&P Global Ratings warned that the theme park operator could run low on cash in a year.

The firm, which operates venues including Legoland and Alton Towers in the UK, is burning through cash as it grapples with depressed earnings and interest expenses, according to a noteBloomberg Terminal from the ratings agency on Wednesday. The analysts downgraded the company to CCC+, a rating five notches above default that indicates a company is dependent on favorable conditions to meet financial commitments.