# Flutter Entertainment plc (FLUT) FY2026 Q2 Statement of Cash Flows

- Company: Flutter Entertainment plc (FLUT)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-05, accession number 0001635327-26-000056
- Page: https://plicit.ai/financials/flut/fy2026-q2-cash-flow
- Chart image: https://plicit.ai/charts/flut-fy2026-q2-cash-flow-sankey.png

## Chart details

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

- **Beginning cash on Mar 31, 2026**: 3,505,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- **Operating activities**: 363,000,000 US dollars. Net cash provided.
- **Net (loss) income**: negative 296,000,000 US dollars
- **Depreciation and amortization**: 399,000,000 US dollars
- **Non-cash interest expense, net**: negative 58,000,000 US dollars
- **Non-cash operating lease expense**: 46,000,000 US dollars
- **Unrealized foreign currency exchange loss (gain), net**: 28,000,000 US dollars
- **Loss on disposals**: 4,000,000 US dollars
- **Share-based compensation – equity classified**: 67,000,000 US dollars
- **Share-based compensation – liability classified**: 1,000,000 US dollars
- **Other (income) expense, net**: negative 40,000,000 US dollars
- **Deferred tax (benefit) expense**: negative 53,000,000 US dollars
- **Player deposits - investments**: 18,000,000 US dollars
- **Accounts receivable**: 24,000,000 US dollars
- **Prepaid expenses and other current assets**: negative 6,000,000 US dollars
- **Accounts payable**: negative 85,000,000 US dollars
- **Other liabilities**: 328,000,000 US dollars
- **Player deposit liability**: 31,000,000 US dollars
- **Operating leases liabilities**: negative 45,000,000 US dollars
- **Loss on extinguishment**: 0 US dollars
- **Investing activities**: negative 170,000,000 US dollars. Net cash used.
- **Purchases of property and equipment**: negative 14,000,000 US dollars
- **Purchases of intangible assets**: negative 25,000,000 US dollars
- **Capitalized software**: negative 135,000,000 US dollars
- **Proceeds from disposal of intangible assets**: 0 US dollars
- **Cash settlement of derivatives designated in net investment hedge**: 4,000,000 US dollars
- **Acquisitions, net of cash acquired**: 0 US dollars
- **Financing activities**: negative 55,000,000 US dollars. Net cash used.
- **Proceeds from issue of ordinary share upon exercise of options**: 2,000,000 US dollars
- **Proceeds from issuance of long-term debt (net of transactions costs with lenders)**: 406,000,000 US dollars
- **Repayment of long-term debt**: negative 311,000,000 US dollars
- **Distributions to non-controlling interests**: negative 8,000,000 US dollars
- **Payment of contingent consideration**: 0 US dollars
- **Repurchase of ordinary shares and taxes withheld and paid on employee share awards**: negative 129,000,000 US dollars
- **Transaction costs with third parties from issuance of long-term debt**: 0 US dollars
- **Purchases of intangible assets with extended payment terms**: negative 15,000,000 US dollars
- **Operating adjustment reconciliation**: 946,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- **financing gross reconciliation**: 463,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **investing gross reconciliation**: 174,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- **Exchange-rate effect**: 0 US dollars
- **Difference in the filed cash totals (calculated)**: negative 22,000,000 US dollars. Out of cash; drawn as the small gray flow above ending cash.
- **Ending cash on Jun 30, 2026**: 3,621,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
- **Cash sources and uses**: 3,868,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- **Net cash change**: 116,000,000 US dollars. Ending cash minus beginning cash.
- **Cash flow / Net income**: Not meaningful. Operating cash flow divided by reconciliation net income for the same period. The ratio is not meaningful when net income is zero or negative.
- **Operating cash flow**: 363,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
- **Cash purchases of property, plant and equipment**: 14,000,000 US dollars. These cash purchases are already included in investing activities above.
- **Free cash flow**: 349,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

### Chart connections

- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net loss −$296.00M + net operating adjustments $659.00M = operating cash +$363.00M. The loss reduces the earnings basis of the reconciliation; it is not a cash payment. The signed loss remains a deduction at the operating reconciliation junction.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
- The filer's reported cash figures differ by $22.00 M: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.
- Operating cash flow minus cash purchases of property, plant and equipment equals free cash flow: 363,000,000 US dollars minus 14,000,000 US dollars equals 349,000,000 US dollars.
- The filer's reported cash figures differ by $22.00 M: its ending cash less its beginning cash does not equal its reported net change in cash. The chart shows the difference as its own calculated flow; no reported amount has been adjusted.