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WH Smith's change in receivables for the quarter that ended in Feb. 2026 was $23 Mil. It means WH Smith's Accounts Receivable
declined by $23 Mil
from Aug. 2025 to Feb. 2026 .
WH Smith's change in receivables for the fiscal year that ended in Aug. 2025 was $12 Mil. It means WH Smith's Accounts Receivable
declined by $12 Mil
from Aug. 2024 to Aug. 2025 .
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. 2026 was 18.79.
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. 2026 was $-1,511 Mil.
WH Smith (OTCPK:WHTPF) 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. 2026 is calculated as:
* 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.
WH Smith Change In Receivables Related Terms
WH Smith Change In Receivables Historical Data
* Premium members only.
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.
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. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was $20 Mil.
* 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.
What does a Change In Receivables of $20 Mil mean?
WH Smith (WHTPF) has a Change In Receivables of $20 Mil as of Feb. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for WH Smith and its competitors.
Is WH Smith's Change In Receivables too high?
WH Smith's current Change In Receivables is $20 Mil. Overall, WH Smith has a GF Score™ of 55/100, reflecting its overall financial health beyond just this single metric.
How does WH Smith's Change In Receivables compare to CASY and WSM?
WH Smith's Change In Receivables of $20 Mil can be compared against companies in the Retail - Cyclical industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Retail - Cyclical company?
A good Change In Receivables depends on the Retail - Cyclical industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for WH Smith and its competitors. WH Smith's current Change In Receivables is $20 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is WH Smith stock overvalued right now?
WH Smith (WHTPF) has a current Change In Receivables of $20 Mil. The stock's GF Value™ is $21.82, compared to a current price of $7.44 — trading 65.9% below its estimated fair value. The current Change In Receivables is $20 Mil. WH Smith's overall GF Score™ is 55/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For WH Smith (WHTPF), the current Change In Receivables is $20 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 WH Smith (WHTPF) Overvalued in 2026?
Based on GuruFocus' analysis, WH Smith stock appears to be undervalued.
The current stock price of $7.44 is trading 65.9% below its estimated GF Value™ of $21.82.
Key valuation signals for WHTPF:
Change In Receivables: $20 Mil
GF Value™: $21.82 vs. price of $7.44 (65.9% below fair value)
No single metric tells the full story. See the WHTPF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
WH Smith PLC is a travel retailer providing travel essentials through stores in high-footfall transport hubs, operating as a pure-play travel retail business following the sale of its High Street operations. The Company offers a broad portfolio of products and services, including books and magazines, food-to-go, beverages, health and beauty items, travel and technology accessories, and selected partner services. Its operations are organised into three segments: the UK, which generates the majority of revenue and operates stores across airports, hospitals, railway stations, and service areas; North America, with stores mainly in airports and a Resorts business in Las Vegas; and the Rest of the World.
55GF Score
Get the complete analysis for WHTPF
Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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