Churchill Downs (CHDN) Change in Other Operating Liabilities (2010 - 2026)
Churchill Downs (CHDN) recorded Change in Other Operating Liabilities of $9 million in Q3 2026, down 10.0% from $10 million a year earlier.
Churchill Downs (CHDN) Change in Other Operating Liabilities (2010 - 2026) Analysis & Trends
On a TTM basis, Churchill Downs' Change in Other Operating Liabilities came in at $2.2 million as of Sep 30, 2026; for FY2025, it came in at -$2.8 million.
- Across earlier years, Change in Other Operating Liabilities came in at -$12.1 million in FY2024, $34.2 million in FY2023, -$12.7 million in FY2022 and $10.7 million in FY2021.
- Quarterly Change in Other Operating Liabilities has ranged from -$134 million in Q2 2026 to $103 million in Q1 2026 over the past five years.
- On a year-over-year basis, Change in Other Operating Liabilities rose in three of the last six quarters, with an average decline of 0.1%.
- Peak year-over-year performance for Change in Other Operating Liabilities in the last five years was growth of 230.0% in Q3 2022, against a decline of 42.2% in Q4 2024 at the low end.
- Per Business Quant, the preceding three quarters came in at -$134 million (Q2 2026), $103 million (Q1 2026) and $24.2 million (Q4 2025).
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Other Liabilities Change (Qtr) |
|---|---|---|---|---|---|
| 1 | Las Vegas Sands | 25.55 Bn | 12.37 Bn | 1.47 Bn | 159.00 Mn |
| 2 | DraftKings | 20.54 Bn | 16.21 Bn | 551.45 Mn | 26.73 Mn |
| 3 | Flutter Entertainment | 14.19 Bn | 7.93 Bn | 1.71 Bn | 283.00 Mn |
| 4 | Life Time Group Holdings | 10.64 Bn | 9.81 Bn | 419.01 Mn | - |
| 5 | Wynn Resorts | 8.52 Bn | 2.07 Bn | 758.95 Mn | 14.64 Mn |
| 6 | MGM Resorts International | 8.26 Bn | -177.27 Mn | 1.73 Bn | - |
| 7 | Madison Square Garden Sports | 7.58 Bn | 7.18 Bn | 119.21 Mn | 63.34 Mn |
| 8 | Light & Wonder | 7.12 Bn | 6.42 Bn | 623.00 Mn | - |
| 9 | Churchill Downs | 6.72 Bn | 5.98 Bn | 207.00 Mn | 9.00 Mn |
| 10 | Caesars Entertainment | 5.98 Bn | 2.57 Bn | 1.44 Bn | - |
Historic Data
| Date | Value |
|---|---|
| Sep 30, 2026 | 9.00 Mn |
| Jun 30, 2026 | -134.00 Mn |
| Mar 31, 2026 | 103.00 Mn |
| Dec 31, 2025 | 24.20 Mn |
| Sep 30, 2025 | 10.00 Mn |
| Jun 30, 2025 | -131.00 Mn |
| Mar 31, 2025 | 94.00 Mn |
| Dec 31, 2024 | 26.00 Mn |
| Sep 30, 2024 | 7.60 Mn |
| Jun 30, 2024 | -125.80 Mn |
| Mar 31, 2024 | 80.10 Mn |
| Dec 31, 2023 | 45.00 Mn |
| Sep 30, 2023 | 4.70 Mn |
| Jun 30, 2023 | -97.30 Mn |
| Mar 31, 2023 | 81.80 Mn |
| Dec 31, 2022 | 21.90 Mn |
| Sep 30, 2022 | 3.30 Mn |
| Jun 30, 2022 | -94.20 Mn |
| Mar 31, 2022 | 56.30 Mn |
| Dec 31, 2021 | 22.30 Mn |
Churchill Downs Change in Other Operating Liabilities API
Pull this series into your own models, spreadsheets and apps with the Business Quant
Historical Metrics API. The request below matches the chart above — change the
frequency, period or values and it follows. Swap YOUR_API_KEY for your own key.
https://data.businessquant.com/historic?slug=change-in-other-operating-liabilities&ticker=CHDN&period=max&api_key=YOUR_API_KEY
import requests
url = "https://data.businessquant.com/historic"
params = {"slug": "change-in-other-operating-liabilities", "ticker": "CHDN", "period": "max", "api_key": "YOUR_API_KEY"}
data = requests.get(url, params=params).json()
const res = await fetch("https://data.businessquant.com/historic?slug=change-in-other-operating-liabilities&ticker=CHDN&period=max&api_key=YOUR_API_KEY");
const data = await res.json();