WH Smith (LSE:SMWH) Change In Receivables : £-8 Mil (TTM As of Feb. 2024)

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What is WH Smith Change In Receivables?

WH Smith's change in receivables for the quarter that ended in Feb. 2024 was £8 Mil. It means WH Smith's Accounts Receivable declined by £8 Mil from Aug. 2023 to Feb. 2024 .

WH Smith's change in receivables for the fiscal year that ended in Aug. 2023 was £-22 Mil. It means WH Smith's Accounts Receivable increased by £22 Mil from Aug. 2022 to Aug. 2023 .

WH Smith's Accounts Receivable for the quarter that ended in Feb. 2024 was £108 Mil.

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 Receivable are being managed. WH Smith's Days Sales Outstanding for the six months ended in Feb. 2024 was 21.29.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. WH Smith's liquidation value for the six months ended in Feb. 2024 was £-1,141 Mil.

WH Smith Change In Receivables Historical Data

The historical data trend for WH Smith's Change In Receivables 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 Change In Receivables Chart

WH Smith Annual Data

Trend

Aug14

Aug15

Aug16

Aug17

Aug18

Aug19

Aug20

Aug21

Aug22

Aug23

Change In Receivables

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-6.00

27.00

4.00

-42.00

-22.00

WH Smith Semi-Annual Data
	Aug14	Feb15	Aug15	Feb16	Aug16	Feb17	Aug17	Feb18	Aug18	Feb19	Aug19	Feb20	Aug20	Feb21	Aug21	Feb22	Aug22	Feb23	Aug23	Feb24
Change In Receivables	Get a 7-Day Free Trial															-1.00	-41.00	-6.00	-16.00	8.00

WH Smith Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Feb. 2024 adds up the semi-annually data reported by the company within the most recent 12 months, which was £-8 Mil.

WH Smith (LSE:SMWH) Change In Receivables 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 Receivable are being managed.

WH Smith's Days Sales Outstanding for the quarter that ended in Feb. 2024 is calculated as:

	Days Sales Outstanding
=	Accounts Receivable	/	Revenue	*	Days in Period
=	108	/	926	*	91
=	21.29

2. In Ben Graham's calculation of liquidation value, WH Smith's accounts receivable are only considered to be worth 75% of book value:

WH Smith's liquidation value for the quarter that ended in Feb. 2024 is calculated as:

	Liquidation Value
=	Cash, Cash Equivalents, Marketable Securities	-	Total Liabilities	+	(0.75 * Accounts Receivable)	+	(0.5 * Total Inventories)
=	44	-	1369	+	0.75 * 108	+	0.5 * 207
=	-1,141

WH Smith Change In Receivables Related Terms

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WH Smith (LSE:SMWH) Business Description

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GURUFOCUS.COM » STOCK LIST » Consumer Cyclical » Retail - Cyclical » WH Smith PLC (LSE:SMWH) » Definitions » Change In Receivables

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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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