ACEL vs FLUT

Accel Entertainment, Inc. vs Flutter Entertainment plc — Valuation Comparison 2026

By CirclFi Research Team · Updated 2026-06-03 · Data from SEC EDGAR, FRED & GDELT

Quick Summary — ACEL scores higher on quality with 9.0/10 vs FLUT's 6.6/10. ACEL trades at $12.00 while FLUT trades at $101.99. Both analyzed daily using SEC EDGAR data across 13 institutional models.

ACEL

Gambling
Accel Entertainment, Inc.
Quality
9.0
out of 10
Value Trap
5
SAFE
Price
$12.00
Last close
Models
13/13
Active
VS

FLUT

Gambling
Flutter Entertainment plc
Quality
6.6
out of 10
Value Trap
6
SAFE
Price
$101.99
Last close
Models
12/13
Active
ACEL
Quality Score 9.0/10 — top tier
Limited to 2/13 visible models
FLUT
Earnings Power Value sees +1.8% upside
Limited to 2/13 visible models

ACEL vs FLUT — Fair Value Comparison

ACEL
$0$5$9$14 Price$12.00 Bayesian …$5.27 (-56.1%) Earnings …$4.42 (-63.2%)
FLUT
$0$41$82$122 Price$101.99 Bayesian …$27.78 (-72.8%) Earnings …$103.81 (+1.8%)
Market Price Model 1 Model 2

Model-by-Model Comparison

ModelType ACEL Fair ValueACEL Upside FLUT Fair ValueFLUT Upside
Bayesian DCF Intrinsic $5.27 -56.1% $27.78 -72.8%
Earnings Power Value Intrinsic $4.42 -63.2% $103.81 +1.8%
EROIC Spread Intrinsic $•••.•• ••.•% $•••.•• ••.•%
First Chicago Scenario $•••.•• ••.•% $•••.•• ••.•%
Markov DDM Intrinsic $•••.•• ••.•% $•••.•• ••.•%
ML-RIV Intrinsic $•••.•• ••.•% $•••.•• ••.•%
Dynamic NAV Asset-Based $•••.•• ••.•% $•••.•• ••.•%
PWERM Option-Based $•••.•• ••.•% $•••.•• ••.•%
Regime Cross-Sectional Relative $•••.•• ••.•% $•••.•• ••.•%
Sentiment SOTP Hybrid $•••.•• ••.•% $•••.•• ••.•%
CUCE Ensemble Ensemble $•••.•• ••.•% $•••.•• ••.•%
FTNN Topology Relative $•••.•• ••.•% $•••.•• ••.•%
RCMH-DCF Intrinsic $•••.•• ••.•% $•••.•• ••.•%

ACEL vs FLUT — Which Stock Is More Undervalued in 2026?

ACEL scores higher with a 9.0/10 quality rating vs FLUT's 6.6/10. Both stocks are analyzed daily using SEC EDGAR filings across 13 independent models.

How Do ACEL and FLUT Valuations Compare?

At $12.00, ACEL trades +56.1% above its Bayesian DCF fair value of $5.27, while FLUT at $101.99 trades +72.8% above its estimate of $27.78. FLUT shows a wider gap between price and intrinsic value.

Quality of Company: ACEL vs FLUT

ACEL earns a Quality of Company score of 9.0/10 compared to FLUT's 6.6/10. This moderate difference suggests one company has an edge in fundamental quality, though both may offer investment merit depending on valuation. The QOC score synthesizes 32 signals spanning profitability margins, revenue growth, free cash flow, capital allocation, and leverage.

Value Trap Risk: ACEL vs FLUT

ACEL carries a SAFE value trap risk (5/100) while FLUT shows SAFE risk (6/100). Both companies show manageable value trap risk, suggesting their current valuations are not artificially depressed by fundamental deterioration.

Both in Gambling

Both ACEL and FLUT operate in Gambling, which has 11 stocks tracked by CirclFi. Same-industry comparisons provide the most direct insight into relative valuation since both companies face similar regulatory environments, market dynamics, and competitive pressures. Both companies are analyzed with models spanning intrinsic (Bayesian DCF, EPV), scenario-based (First Chicago), regime-switching (Markov DDM, RCMH-DCF), machine learning (ML-RIV, FTNN), and ensemble methods (CUCE).

2 of 13 MODELS UNLOCKED

You’re comparing 2 models. 11 more have an opinion.

11 hidden models compare ACEL vs FLUT differently — including EROIC Spread, First Chicago, Markov DDM, PWERM, and 7 more. Some may disagree with the 2 you see above.

11 additional fair values per stock Full confidence breakdown Live terminal — 5,000+ stocks

Bloomberg Terminal: ~$2,000/mo  ·  FactSet: ~$1,000/mo  ·  CirclFi: $0.90/day

See All 13 Models — $0.90/day

We don’t predict prices. We show you what 13 independent mathematical frameworks say a stock is worth — and let you decide.