The Group maintains various share plans for employees (and, where the specific rules permit, non-executive directors and/or non-employee contractors). Details of material activity within the share plans, for six months ended June 30, 2026, are included below.

Flutter Entertainment plc 2024 Omnibus Equity Incentive Plan (the “2024 Incentive Plan”)

The following table provides a summary of the activity under the 2024 Incentive Plan:


	Restricted Share Awards			Options
	Number of Units	Weighted- Average Fair Value		Number of Units	Weighted Average Remaining Term (Years)	Aggregate Intrinsic Value ($ in millions)
Outstanding at December 31, 2025	984,221	$	260	30,834
Granted	1,883,457	$	107	52,806
Exercised/vested	(180,098)	$	252	(1,451)		—
Cancelled/lapsed	(111,305)	$	198	(4,810)
Outstanding as of June 30, 2026	2,576,275	$	152	77,379	11	$	8

In addition to the plan disclosed above, there were 92,465 awards granted, 635,568 awards vested, 196,681 stock options exercised and 275,301 awards cancelled/lapsed across the Group’s other plans during the six months ended June 30, 2026.

During the six months ended June 30, 2026, market vesting conditions were modified for certain awards. The resulting modification was immaterial to these unaudited condensed consolidated financial statements.

As of June 30, 2026, 4,691,754 restricted awards and options were outstanding across all employee share plans.

During the three and six months ended June 30, 2026, liability-classified awards, amounting to $9 million and $12 million, respectively, were settled by the issuance of ordinary shares of equivalent value.

Total compensation costs included in our condensed consolidated statements of comprehensive income (loss) for the three and six months ended June 30, 2026 and June 30, 2025 were as follows:


	Three months ended June 30,
(in millions $)	2026		2025
Cost of sales	$	11	$	7
Sales and marketing expenses	4		4
Technology, research and development expenses	13		12
General and administrative expenses	40		49
Total	$	68	$	72


	Six months ended June 30,
(in millions $)	2026		2025
Cost of sales	$	19	$	13
Sales and marketing expenses	7		8
Technology, research and development expenses	23		22
General and administrative expenses	68		86
Total	$	117	$	129