Churchill Downs (FRA:CHR) Days Sales Outstanding: 8.17 (As of Jun. 2026) — 172% Above Median

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FRA:CHR Churchill Downs Inc FRA:CHR
84 GF Score
Price €68.50
GF Value €119.18
! 6 Warning Signs
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What is Churchill Downs Days Sales Outstanding?

Churchill Downs FRA:CHR -2.14% 84 Days Sales Outstanding is 8.17 as of Jun. 2026, which is 172% above its 10-year median of 3.00. GuruFocus rates FRA:CHR with a GF Score™ of 84/100 and a GF Value™ of €119.18. The stock has 6 warning signs investors should review. Among 826 Travel & Leisure companies, Churchill Downs ranks better than 89.83% on this metric.

Churchill Downs's average Accounts Receivable for the three months ended in Jun. 2026 was €75 Mil. Churchill Downs's Revenue for the three months ended in Jun. 2026 was €843 Mil. Hence, Churchill Downs's Days Sales Outstanding for the three months ended in Jun. 2026 was 8.17.

The historical rank and industry rank for Churchill Downs's Days Sales Outstanding or its related term are showing as below:

FRA:CHR' s Days Sales Outstanding Range Over the Past 10 Years
Min: 1.61   Med: 3   Max: 8.88
Current: 5.14

During the past 13 years, Churchill Downs's highest Days Sales Outstanding was 8.88. The lowest was 1.61. And the median was 3.00.

FRA:CHR's Days Sales Outstanding is ranked better than
89.83% of 826 companies
in the Travel & Leisure industry
Industry Median: 25.605 vs FRA:CHR: 5.14

Churchill Downs's Days Sales Outstanding declined from Jun. 2025 (8.60) to Jun. 2026 (8.17).


Churchill Downs  (FRA:CHR) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Churchill Downs Days Sales Outstanding Related Terms


Churchill Downs Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Churchill Downs's Days Sales Outstanding 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 Days Sales Outstanding Chart

Churchill Downs Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 9.05 12.04 13.88 12.05 8.76

Churchill Downs Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Days Sales Outstanding 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 8.60 10.50 8.72 9.13 8.17

FRA:CHR vs LNWO, SGHC, RSI: Days Sales Outstanding Comparison

For the Gambling subindustry, Churchill Downs's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Churchill Downs Days Sales Outstanding vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Churchill Downs's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Churchill Downs's Days Sales Outstanding falls into.


FRA:CHR
84GF Score
Churchill Downs Inc FRA:CHR
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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Churchill Downs Days Sales Outstanding Calculation

Days Sales Outstanding measures 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 Receivable are being managed.

Accounts Receivable can be measured by Days Sales Outstanding.

Churchill Downs's Days Sales Outstanding for the fiscal year that ended in Dec. 2025 is calculated as

Days Sales Outstanding (A: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (70.111057460164 + 54.323300268211) / 2 ) / 2592.554637868*365
=62.217178864188 / 2592.554637868*365
=8.76

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

Days Sales Outstanding (Q: Jun. 2026 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Mar. 2026 ) + Accounts Receivable (A: Jun. 2026 )) / count ) / Revenue (A: Jun. 2026 )*Days in Period
=( (59.017531678528 + 91.839412227762) / 2 ) / 842.85873184701*365 / 4
=75.428471953145 / 842.85873184701*365 / 4
=8.17

* 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.

Frequently Asked Questions Learn more about Days Sales Outstanding →
What does a Days Sales Outstanding of 8.17 mean?
Churchill Downs (FRA:CHR) has a Days Sales Outstanding of 8.17 as of Jun. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Churchill Downs and its competitors. This is 172% above median its historical median of 3.00. Over the past decade, Churchill Downs' Days Sales Outstanding has ranged from 1.61 to 8.88. According to the industry distribution chart, Churchill Downs ranks #84 out of 826 companies in the Travel & Leisure industry, placing it in the top 10.2%.
Is Churchill Downs' Days Sales Outstanding too high?
Churchill Downs' current Days Sales Outstanding of 8.17 is 172% above median its 10-year median of 3.00. Over the past 10 years, this metric has ranged from a low of 1.61 to a high of 8.88. The Travel & Leisure industry median Days Sales Outstanding is 25.61. Churchill Downs' value of 8.17 is 68.1% below this industry median. Based on the distribution chart, Churchill Downs ranks #84 out of 826 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Churchill Downs has a GF Score™ of 84/100, reflecting its overall financial health beyond just this single metric.
How does Churchill Downs' Days Sales Outstanding compare to LNWO and SGHC?
According to the Travel & Leisure industry distribution chart, Churchill Downs ranks #84 out of 826 companies for Days Sales Outstanding. This places Churchill Downs in the top 10% of its industry — outperforming the majority of peers. The industry median Days Sales Outstanding is 25.61. Churchill Downs' value of 8.17 is 68.1% below this benchmark. Historically, Churchill Downs' own Days Sales Outstanding has ranged from 1.61 to 8.88 over the past decade. While the company's 10-year median is 3.00 vs. the industry median of 25.61, Churchill Downs has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Sales Outstanding for a Travel & Leisure company?
The median Days Sales Outstanding among Travel & Leisure companies is 25.61, based on 826 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Churchill Downs's current Days Sales Outstanding of 8.17 is 68.1% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Churchill Downs and its competitors. For the Travel & Leisure industry, the median Days Sales Outstanding is 25.61 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Churchill Downs's current Days Sales Outstanding is 8.17, which is 172% above median its own 10-year median of 3.00. 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 Days Sales Outstanding of 8.17. The stock's GF Value™ is €119.18, compared to a current price of €68.50 — trading 42.5% below its estimated fair value. The current Days Sales Outstanding is 8.17, which is 172% above median its 10-year median of 3.00 and 68.1% below the Travel & Leisure industry median of 25.61. Churchill Downs' overall GF Score™ is 84/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Churchill Downs (FRA:CHR), the current Days Sales Outstanding is 8.17 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 €68.50 is trading 42.5% below its estimated GF Value™ of €119.18.

Key valuation signals for FRA:CHR:

  • Days Sales Outstanding: 8.17 (172% above median its 10-year median of 3.00)
  • GF Value™: €119.18 vs. price of €68.50 (42.5% below fair value)
  • GF Score™: 84/100 with 6 warning signs
  • Industry Position: 68.1% below the Travel & Leisure median (#84 of 826)

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.
84GF Score

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

€68.50
Price
€119.18
GF Value