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    Flutter Entertainment PLC (FLUT)

    Q1 2024 Earnings Summary

    Reported on Feb 7, 2025 (After Market Close)
    Pre-Earnings Price$201.80Last close (May 14, 2024)
    Post-Earnings Price$206.09Open (May 15, 2024)
    Price Change
    $4.29(+2.13%)
    • Despite a $76 million headwind from unfavorable sports results, Flutter maintained its guidance for the U.S. business, demonstrating confidence driven by a strong launch in North Carolina, where they gained significant market share, and maintaining a 52% share of U.S. NGR, with a positive outlook for the rest of the year.
    • FanDuel has become the #1 player in U.S. iGaming, capturing significant market share, particularly in slots, which represent 70% of the market and are the fastest-growing segment, supported by exclusive content and sophisticated marketing strategies, including effective cross-selling from their sports betting business.
    • Flutter is achieving record levels of market share in Italy for online sports betting and casino, driven by significant product improvements, the launch of a new sports betting app in Q3 2023, and effective cross-selling from its lottery operations, leading to strong performance and growth opportunities in the Italian market.
    • Regulatory risks in the U.K. market may negatively impact profitability, with an expected EBITDA impact of $25 million to $50 million in H2 2024 due to affordability guidance changes. Additionally, there is acknowledgment of further regulatory developments, indicating potential additional headwinds.
    • Elevated competition in the U.S. market remains a concern, potentially putting pressure on margins and requiring continued high levels of investment to maintain market share. The market is described as "very competitive," which may impact profitability.
    • Higher cost of sales in Q1 (59%) due to significant investment and unfavorable sports results may challenge the company's ability to meet its full-year guidance. The company needs to achieve better than 56.5% cost of sales for the remainder of the year, relying on improved performance in H2, which poses a risk if expectations aren't met.
    1. U.S. Guidance Maintained
      Q: Guidance unchanged despite $76M headwind?
      A: Despite a $76 million headwind, we held our U.S. guidance due to strong performance, notably an excellent launch in North Carolina, capturing significant market share.

    2. iGaming Growth Drivers
      Q: What's driving strong iGaming performance?
      A: Our iGaming growth is driven by acquiring direct casino customers interested in slots, offering exclusive content, and utilizing sophisticated generosity mechanisms, making FanDuel the #1 player.

    3. Cost of Sales Discrepancy
      Q: How will cost of sales improve from 59% to 56.5%?
      A: The 59% cost of sales in Q1 aligns with expectations due to heavy investment in North Carolina; we anticipate normalizing to 56% for the year as revenue impacts from state launches and sports results even out.

    4. Capital Return and Acquisitions
      Q: Plans for capital return and acquisitions?
      A: Our priorities are investing in the business, strategic acquisitions like MaxBet and Sisal, and returning cash to shareholders as leverage targets are met and EBITDA grows rapidly.

    5. Customer Acquisition Efficiency
      Q: Are CACs remaining efficient amid high investment?
      A: We maintain efficient customer acquisition costs with no change in long-term payback trends, embedding future value while meeting return criteria.

    6. Competitive Dynamics
      Q: Is U.S. competition rationalizing?
      A: The market remains competitive but more rational; we're not seeing excessive spending by competitors, and having the best product helps us acquire customers effectively.

    7. Structural Hold Outlook
      Q: Can structural hold gains be sustained?
      A: Structural hold remained high in Q1 due to more parlays; Q1 and Q4 tend to be higher, and we expect to maintain strong margins without letting them go too high.

    8. Taxation Risks
      Q: Thoughts on potential state tax increases?
      A: Healthy gaming environments optimize state tax revenue; while discussions occur, no new developments, and we'll address any changes if they arise.

    9. India Revenue Impact
      Q: How are you mitigating India tax impacts?
      A: Despite a 25% revenue decline due to tax changes from GGR to deposits, we expect positive growth by year-end, with underlying business performing well.

    10. AMP Growth Slowdown
      Q: Why did AMP growth slow to 15%?
      A: The slowdown reflects tough comps from Ohio’s full-quarter inclusion and only three weeks of North Carolina; we're pleased with continued strong growth.

    11. Interest Guidance Clarification
      Q: How does net interest reach $370M guidance?
      A: Interest received on cash balances fluctuates significantly throughout the year, affecting net interest; we're happy to follow up with detailed calculations.

    12. Operational HQ Move
      Q: Does moving HQ to New York increase costs?
      A: The operational HQ move involves no significant cost changes; board meetings and executive presence will increase in New York, with practical costs remaining similar.

    13. Affordability Guidance Impact
      Q: Effects of U.K. affordability guidance?
      A: No change to our guidance of $25–$50 million impact expected in H2 2024; pleased with progress and increased clarity in the market.

    14. April Trading and Recycling
      Q: Any color on April trading and recycling?
      A: We're happy with April's performance and confident in our outlook; as expected, some recycling of consumer winnings is occurring.

    15. iGaming Tech Stack Integration
      Q: When will iGaming tech stack be in-house?
      A: The tech migration is broadly done; we've brought capabilities to the U.S., supporting our leadership position in iGaming.

    16. North Carolina Market Share
      Q: What's your North Carolina handle share?
      A: North Carolina doesn't disclose operator data; we won't share figures but note we signed up 1 in 20 adults, winning the state.

    17. Italy Market Share Gains
      Q: What's driving Italy market share gains?
      A: Improved product offerings, a new sports betting app, cross-sell from lottery operations, and record levels of online customer engagement in sports and casino are fueling growth.