{"filing":{"accession_number":"0001193125-26-403357","cik":"0001635327","ticker":"FLUT","company_name":"Flutter Entertainment plc","form":"8-K","filing_date":"2026-09-28","report_date":"2026-09-28","primary_document":"d484581d8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1635327/000119312526403357/d484581d8k.htm"},"events":[{"id":35284,"run_id":32495,"accession_number":"0001193125-26-403357","anchor_item_number":"7.01","event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"summary":"Flutter has ceased operations in Brazil following a provisional executive order banning online betting and gaming. The disclosure quantifies material financial impact ($70m revenue reduction, $20m EBITDA reduction for 2026) and notes significant non-cash accounting implications related to $539m goodwill and $252m in intangible assets. While this involves a major operational shutdown with substantial financial consequences, it is fundamentally an operational/regulatory event—the cessation of business in a jurisdiction—rather than a specific financial event type (impairment, debt covenant, etc.), making operational_other the most appropriate classification.","company_name":"Flutter Entertainment plc","ticker":"FLUT","filing_date":"2026-09-28","form":"8-K","submitted_at":null,"items":[{"id":39285,"accession_number":"0001193125-26-403357","item_number":"7.01","item_title":null,"event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Flutter has ceased operations in Brazil following a provisional executive order banning online betting and gaming. The disclosure quantifies material financial impact ($70m revenue reduction, $20m EBITDA reduction for 2026) and notes significant non-cash accounting implications related to $539m goodwill and $252m in intangible assets. While this involves a major operational shutdown with substantial financial consequences, it is fundamentally an operational/regulatory event—the cessation of business in a jurisdiction—rather than a specific financial event type (impairment, debt covenant, etc.), making operational_other the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T11:10:14.357476+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":39285,"accession_number":"0001193125-26-403357","item_number":"7.01","item_title":null,"event_type":"operational_other","event_domain":"operational","is_material":true,"confidence":0.75,"reasoning":"Flutter has ceased operations in Brazil following a provisional executive order banning online betting and gaming. The disclosure quantifies material financial impact ($70m revenue reduction, $20m EBITDA reduction for 2026) and notes significant non-cash accounting implications related to $539m goodwill and $252m in intangible assets. While this involves a major operational shutdown with substantial financial consequences, it is fundamentally an operational/regulatory event—the cessation of business in a jurisdiction—rather than a specific financial event type (impairment, debt covenant, etc.), making operational_other the most appropriate classification.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T11:10:14.357476+00:00","company_name":"Flutter Entertainment plc","ticker":"FLUT","filing_date":"2026-09-28"}]}
