Other

Share-based compensation – liability classified

Year-over-year, this metric declined by 500.0%, from $1.00M to -$4.00M. 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

StatementIncome Statement
SectionOther
CategoryRisk
SignalLower is better
VolatilityModerate
First reportedQ1 2022
Last reportedQ1 2026May 6, 2026

How to read this metric

An increase often correlates with rising share prices, as the liability to settle these awards grows, potentially impacting cash flow.

Detailed definition

Compensation expense related to share-based awards that are settled in cash or other assets rather than equity. These aw...

Peer comparison

Common in companies that use cash-settled phantom stock or similar incentive plans.

Metric ID: other_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$14.00M$7.00M-$21.00M$10.00M$1.00M$2.00M$1.00M$2.00M$1.00M$2.00M$11.00M$0.00-$4.00M
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-$21.00M$14.00M
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 -$4.00M 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 $1.00M to -$4.00M.
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 $49.00M to $14.00M.
What does share-based compensation – liability classified mean?
Costs for employee stock awards that must be paid out in cash.