FLUT (Flutter Entertainment) Accounts Receivable: $130 Mil (As of Jun. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

FLUT Flutter Entertainment PLC FLUT
69 GF Score
Price $98.32
GF Value $296.19
Valuation Possible Value Trap
! 6 Warning Signs
View Full Analysis

What is Flutter Entertainment Accounts Receivable?

Flutter Entertainment FLUT +0.24% 69 Accounts Receivable is $130 Mil as of Jun. 2026. GuruFocus rates FLUT with a GF Score™ of 69/100 and a GF Value™ of $296.19 (Possible Value Trap). The stock has 6 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Flutter Entertainment's accounts receivables for the quarter that ended in Jun. 2026 was $130 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Flutter Entertainment's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 2.74.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Flutter Entertainment's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was $-91.13.


Flutter Entertainment Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

Flutter Entertainment's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=130/4326*91
=2.74

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Flutter Entertainment's accounts receivable are only considered to be worth 75% of book value:

Flutter Entertainment's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(3554+0.75 * 130+0.5 * 0-18855
-0-605)/173.481
=-91.13

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.


Flutter Entertainment Accounts Receivable Related Terms


Flutter Entertainment Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Flutter Entertainment's Accounts Receivable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Flutter Entertainment Accounts Receivable Chart

Flutter Entertainment Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 53.31 116.00 90.00 98.00 190.00

Flutter Entertainment Quarterly Data
Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 161.00 158.00 190.00 155.00 130.00
FLUT
69GF Score
Flutter Entertainment PLC FLUT
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Flutter Entertainment Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $130 Mil mean?
Flutter Entertainment (FLUT) has a Accounts Receivable of $130 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Flutter Entertainment and its competitors.
Is Flutter Entertainment's Accounts Receivable too high?
Flutter Entertainment's current Accounts Receivable is $130 Mil. Overall, Flutter Entertainment has a GF Score™ of 69/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does Flutter Entertainment's Accounts Receivable compare to DKNG and SGHC?
Flutter Entertainment's Accounts Receivable of $130 Mil can be compared against companies in the Travel & Leisure industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Travel & Leisure company?
A good Accounts Receivable depends on the Travel & Leisure industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Flutter Entertainment and its competitors. Flutter Entertainment's current Accounts Receivable is $130 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Flutter Entertainment stock overvalued right now?
Based on GuruFocus' analysis, Flutter Entertainment (FLUT) is currently considered Possible Value Trap. The stock's GF Value™ is $296.19, compared to a current price of $98.32 — trading 66.8% below its estimated fair value. The current Accounts Receivable is $130 Mil. Flutter Entertainment's overall GF Score™ is 69/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Flutter Entertainment (FLUT), the current Accounts Receivable is $130 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Flutter Entertainment (FLUT) Overvalued in 2026?

Based on GuruFocus' analysis, Flutter Entertainment stock appears to be undervalued. The current stock price of $98.32 is trading 66.8% below its estimated GF Value™ of $296.19. GuruFocus considers Flutter Entertainment to be Possible Value Trap.

Key valuation signals for FLUT:

  • Accounts Receivable: $130 Mil
  • GF Value™: $296.19 vs. price of $98.32 (66.8% below fair value)
  • GF Score™: 69/100 with 6 warning signs

No single metric tells the full story. See the FLUT stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Flutter Entertainment Business Description

Other Exchanges FLTRl:UKFLTR:UKPPB:Germany
Address One Madison Avenue, New York, NY, USA, 10010
In 2016, Irish company Paddy Power merged with UK firm Betfair to form online gaming operator Flutter Entertainment. Today, Flutter has the top digital revenue share in the US, UK, Ireland, Australia, Italy, and many other countries. Some of its leading brands are FanDuel in the US, Sky Betting & Gaming and Paddy Power in the UK and Ireland, Sportsbet (acquired by Paddy Power beginning in 2009) in Australia, and Sisal in Italy. As of Dec. 31, 2025, the company offered products in over 100 countries and had an average of 15.9 million monthly users. In 2025, sports betting was 53% of revenue, online gaming 44%, and fantasy sports, horse racing, and other 3%. The company launched a predictive sports betting platform in late 2025.
69GF Score

Get the complete analysis for FLUT

Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$98.32
Price
$296.19
GF Value