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Operating

Share-based compensation – liability classified

Year-over-year, this metric declined by 500.0%, from $1M to -$4M. Over 3 years (FY 2022 to FY 2025), Share-based compensation – liability classified shows a downward trend with a -34.1% CAGR. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementCash Flow Statement
SectionOperating
CategoryRisk
SignalLower is better
VolatilityVolatile
First reportedQ1 2022
Last reportedQ1 2026May 6, 2026

How to read this metric

Increases in this expense often correlate with rising share prices, creating a cash outflow obligation.

Detailed definition

This refers to share-based payment arrangements that are settled in cash or other assets rather than equity. Because the...

Peer comparison

Less common than equity-settled plans; used by companies to manage dilution while providing share-price-linked incentives.

Metric ID: operating_share_based_compensation_classified_as_liability

Historical Data

17 periods
 Q1 '22Q2 '22Q3 '22Q4 '22Q1 '23Q2 '23Q3 '23Q4 '23Q1 '24Q2 '24Q3 '24Q4 '24Q1 '25Q2 '25Q3 '25Q4 '25Q1 '26
Value$12.25M$12.25M$12.25M$12.25M$14M$7M-$21M$10M$1M$2M$1M$2M$1M$2M$11M$0-$4M
QoQ Change+0.0%+0.0%+0.0%+14.3%-50.0%-400.0%+147.6%-90.0%+100.0%-50.0%+100.0%-50.0%+100.0%+450.0%-100.0%
YoY Change+14.3%-42.9%-271.4%-18.4%-92.9%-71.4%+104.8%-80.0%+0.0%+0.0%>999%-100.0%-500.0%
Range-$21M$14M
CAGR-24.4%
Avg YoY Growth-4.5%
Median YoY Growth-42.9%
Current Streak2 quarters decline

Frequently Asked Questions

What is Flutter Entertainment's share-based compensation – liability classified?
Flutter Entertainment (FLUT) reported share-based compensation – liability classified of -$4M in Q1 2026.
How has Flutter Entertainment's share-based compensation – liability classified changed year-over-year?
Flutter Entertainment's share-based compensation – liability classified decreased by 500.0% year-over-year, from $1M to -$4M.
What is the long-term trend for Flutter Entertainment's share-based compensation – liability classified?
Over 3 years (2022 to 2025), Flutter Entertainment's share-based compensation – liability classified has grown at a -34.1% compound annual growth rate (CAGR), from $49M to $14M.
What does share-based compensation – liability classified mean?
Compensation expenses for awards that will be settled in cash based on share price performance.