WH Smith (LSE:SMWH) Days Payable : 109.18 (As of Aug. 2023)

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What is WH Smith Days Payable?

WH Smith's average Accounts Payable for the six months ended in Aug. 2023 was £204 Mil. WH Smith's Cost of Goods Sold for the six months ended in Aug. 2023 was £341 Mil. Hence, WH Smith's Days Payable for the six months ended in Aug. 2023 was 109.18.

The historical rank and industry rank for WH Smith's Days Payable or its related term are showing as below:

LSE:SMWH' s Days Payable Range Over the Past 10 Years
Min: 66.12 Med: 68.74 Max: 95.98
Current: 95.98

During the past 13 years, WH Smith's highest Days Payable was 95.98. The lowest was 66.12. And the median was 68.74.

LSE:SMWH's Days Payable is ranked better than
73.43% of 1080 companies
in the Retail - Cyclical industry
Industry Median: 56.94 vs LSE:SMWH: 95.98

WH Smith's Days Payable declined from Aug. 2022 (116.05) to Aug. 2023 (109.18). It may suggest that WH Smith accelerated paying its suppliers.

WH Smith Days Payable Historical Data

The historical data trend for WH Smith's Days Payable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

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WH Smith Days Payable Chart

WH Smith Annual Data

Trend

Aug14

Aug15

Aug16

Aug17

Aug18

Aug19

Aug20

Aug21

Aug22

Aug23

Days Payable

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66.12

67.87

66.27

67.84

69.57

WH Smith Semi-Annual Data
	Feb14	Aug14	Feb15	Aug15	Feb16	Aug16	Feb17	Aug17	Feb18	Aug18	Feb19	Aug19	Feb20	Aug20	Feb21	Aug21	Feb22	Aug22	Feb23	Aug23
Days Payable	Get a 7-Day Free Trial															130.36	121.29	116.05	109.18	109.18

Competitive Comparison of WH Smith's Days Payable

For the Specialty Retail subindustry, WH Smith's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.

WH Smith's Days Payable Distribution in the Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, WH Smith's Days Payable distribution charts can be found below:

* The bar in red indicates where WH Smith's Days Payable falls into.

WH Smith Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

WH Smith's Days Payable for the fiscal year that ended in Aug. 2023 is calculated as

	Days Payable (A: Aug. 2023 )
=	Average Accounts Payable					/	Cost of Goods Sold	*	Days in Period
=	( (Accounts Payable (A: Aug. 2022 )	+	Accounts Payable (A: Aug. 2023 ))	/	count )	/	Cost of Goods Sold (A: Aug. 2023 )	*	Days in Period
=	( (130	+	130)	/	2 )	/	682	*	365
=	130					/	682	*	365
=	69.57

WH Smith's Days Payable for the quarter that ended in Aug. 2023 is calculated as:

	Days Payable (Q: Aug. 2023 )
=	Average Accounts Payable					/	Cost of Goods Sold	*	Days in Period
=	( (Accounts Payable (Q: Feb. 2023 )	+	Accounts Payable (Q: Aug. 2023 ))	/	count )	/	Cost of Goods Sold (Q: Aug. 2023 )	*	Days in Period
=	( (278	+	130)	/	2 )	/	341	*	365 / 2
=	204					/	341	*	365 / 2
=	109.18

WH Smith Days Payable Related Terms

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WH Smith (LSE:SMWH) Business Description

Industry

GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Retail - Cyclical » WH Smith PLC (LSE:SMWH) » Definitions » Days Payable

Comparable Companies

Traded in Other Exchanges

WHTPF:USA SMWHl:UK 21Q:Germany

Address

Greenbridge Road, Swindon, Wiltshire, GBR, SN3 3RX

Website

https://www.whsmithplc.co.uk

WH Smith PLC is a U.K. retailer selling a wide range of products. Its two core business segments are travel and high street. WHSmith's travel stores offer products such as food, drink, publications, books, and tech accessories and other products to travelers. This segment operates predominantly in airports, railway stations, hospitals, and workplaces across Europe, Australia, the Middle East, Southeast Asia, and India. The high street segment operates stores in the United Kingdom, predominantly on the U.K. high street. The high street segment sells products into the following categories: stationery, books, newspapers, magazines, and confectionery. WH Smith also has an online retail business that sells a range of books, stationery, magazines, and gifts through its websites.

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