Churchill Downs (FRA:CHR) Current Accrued Expense: €128 Mil (As of Jun. 2026)

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FRA:CHR Churchill Downs Inc FRA:CHR
82 GF Score
Price €75.50
GF Value €121.40
! 4 Warning Signs
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What is Churchill Downs Current Accrued Expense?

Churchill Downs FRA:CHR -1.31% 82 Current Accrued Expense is €128 Mil as of Jun. 2026. GuruFocus rates FRA:CHR with a GF Score™ of 82/100 and a GF Value™ of €121.40. The stock has 4 warning signs investors should review.

Churchill Downs's Current Accrued Expense for the quarter that ended in Jun. 2026 was €128 Mil.

Churchill Downs's quarterly Current Accrued Expense declined from Dec. 2025 (€153 Mil) to Mar. 2026 (€152 Mil) and declined from Mar. 2026 (€152 Mil) to Jun. 2026 (€128 Mil).

Churchill Downs's annual Current Accrued Expense declined from Dec. 2023 (€207 Mil) to Dec. 2024 (€188 Mil) and declined from Dec. 2024 (€188 Mil) to Dec. 2025 (€153 Mil).

Churchill Downs Current Accrued Expense Historical Data

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The historical data trend for Churchill Downs's Current Accrued Expense 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.

Churchill Downs Current Accrued Expense Chart

Churchill Downs Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 71.60 144.62 206.69 188.14 153.12

Churchill Downs Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Current Accrued Expense 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 136.21 164.18 153.12 152.24 128.46
FRA:CHR
82GF Score
Churchill Downs Inc FRA:CHR
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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Churchill Downs Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of €128 Mil mean?
Churchill Downs (FRA:CHR) has a Current Accrued Expense of €128 Mil as of Jun. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on Churchill Downs and its competitors.
Is Churchill Downs' Current Accrued Expense too high?
Churchill Downs' current Current Accrued Expense is €128 Mil. Overall, Churchill Downs has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.
How does Churchill Downs' Current Accrued Expense compare to LNWO and SGHC?
Churchill Downs' Current Accrued Expense of €128 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 Current Accrued Expense for a Travel & Leisure company?
A good Current Accrued Expense depends on the Travel & Leisure industry context. However, Current Accrued Expense 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 Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on Churchill Downs and its competitors. Churchill Downs's current Current Accrued Expense is €128 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Churchill Downs stock overvalued right now?
Churchill Downs (FRA:CHR) has a current Current Accrued Expense of €128 Mil. The stock's GF Value™ is €121.40, compared to a current price of €75.50 — trading 37.8% below its estimated fair value. The current Current Accrued Expense is €128 Mil. Churchill Downs' overall GF Score™ is 82/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For Churchill Downs (FRA:CHR), the current Current Accrued Expense is €128 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 Churchill Downs (FRA:CHR) Overvalued in 2026?

Based on GuruFocus' analysis, Churchill Downs stock appears to be undervalued. The current stock price of €75.50 is trading 37.8% below its estimated GF Value™ of €121.40.

Key valuation signals for FRA:CHR:

  • Current Accrued Expense: €128 Mil
  • GF Value™: €121.40 vs. price of €75.50 (37.8% below fair value)
  • GF Score™: 82/100 with 4 warning signs

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

Churchill Downs Business Description

Address 600 North Hurstbourne Parkway, Suite 400, Louisville, KY, USA, 40222
Churchill Downs Inc is a gaming entertainment, online wagering, and racing company. It operates through three business segments: Live and Historical Racing, Wagering Services, and Gaming. The Live and Historical Racing segment includes live and historical pari-mutuel racing. The Wagering Services segment includes the revenue and expenses from pari-mutuel wagers through TwinSpires, companies retail and online sports betting business and Gaming segment includes revenue and expenses for the casino properties and associated racetracks that support the casino license. The Gaming segment generates revenue and expenses from slot machines, video lottery terminals, video poker, HRMs, ancillary food and beverage services, hotel services, commission on pari-mutuel wagering, and racing events.
82GF Score

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

€75.50
Price
€121.40
GF Value