WTBCF (Whitbread) Accounts Receivable: $59 Mil (As of Feb. 2026)


WTBCF Whitbread PLC WTBCF
67 GF Score
Price $31.09
GF Value $42.80
! 4 Warning Signs
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What is Whitbread Accounts Receivable?

Whitbread WTBCF 67 Accounts Receivable is $59 Mil as of Feb. 2026. GuruFocus rates WTBCF with a GF Score™ of 67/100 and a GF Value™ of $42.80. The stock has 4 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Whitbread's accounts receivables for the quarter that ended in Feb. 2026 was $59 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Whitbread's Days Sales Outstanding for the quarter that ended in Feb. 2026 was 5.73.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Whitbread's Net-Net Working Capital per share for the quarter that ended in Feb. 2026 was $-50.08.

Whitbread Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

Whitbread's Days Sales Outstanding for the quarter that ended in Feb. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=58.832/1873.913*91
=5.73

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Whitbread's accounts receivable are only considered to be worth 75% of book value:

Whitbread's Net-Net Working Capital Per Share for the quarter that ended in Feb. 2026 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(317.527+0.75 * 58.832+0.5 * 14.946-8739.402
-0-0)/167.142
=-50.08

* 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.

Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.

Whitbread Accounts Receivable Related Terms

Whitbread Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Whitbread's Accounts Receivable 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.

Whitbread Accounts Receivable Chart

Whitbread Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Accounts Receivable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 61.57 55.56 68.69 69.39 58.83

Whitbread Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
Accounts Receivable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 68.69 151.17 69.39 170.39 58.83
WTBCF
67GF Score
Whitbread PLC WTBCF
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Whitbread Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $59 Mil mean?
Whitbread (WTBCF) has a Accounts Receivable of $59 Mil as of Feb. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Whitbread and its competitors.
Is Whitbread's Accounts Receivable too high?
Whitbread's current Accounts Receivable is $59 Mil. Overall, Whitbread has a GF Score™ of 67/100, reflecting its overall financial health beyond just this single metric.
How does Whitbread's Accounts Receivable compare to MAR and HLT?
Whitbread's Accounts Receivable of $59 Mil can be compared against companies in the Travel & Leisure industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Travel & Leisure company?
A good Accounts Receivable depends on the Travel & Leisure industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Whitbread and its competitors. Whitbread's current Accounts Receivable is $59 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Whitbread stock overvalued right now?
Whitbread (WTBCF) has a current Accounts Receivable of $59 Mil. The stock's GF Value™ is $42.80, compared to a current price of $31.09 — trading 27.4% below its estimated fair value. The current Accounts Receivable is $59 Mil. Whitbread's overall GF Score™ is 67/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Whitbread (WTBCF), the current Accounts Receivable is $59 Mil as of Feb. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Whitbread (WTBCF) Overvalued in 2026?

Based on GuruFocus' analysis, Whitbread stock appears to be undervalued. The current stock price of $31.09 is trading 27.4% below its estimated GF Value™ of $42.80.

Key valuation signals for WTBCF:

  • Accounts Receivable: $59 Mil
  • GF Value™: $42.80 vs. price of $31.09 (27.4% below fair value)
  • GF Score™: 67/100 with 4 warning signs

No single metric tells the full story. See the WTBCF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Whitbread Business Description

Address Porz Avenue, Whitbread Court, Houghton Hall Business Park, Dunstable, Bedfordshire, GBR, LU5 5XE
Whitbread PLC owns hotels and restaurants that operate in the United Kingdom. It operates more than 800 hotels under the Premier Inn brand and provides services in relation to accommodation and food both in the UK and internationally. Restaurant brands include Beefeater, Brewers Fayre, Cookhouse & Pub, Bar Block and Others. Geographically the company derives majority of revenue from UK division.
67GF Score

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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$31.09
Price
$42.80
GF Value