WTBCF (Whitbread) Change In Receivables: $-2 Mil (TTM As of Feb. 2026)

What is Whitbread Change In Receivables?

Whitbread WTBCF 67 Change In Receivables is $-2 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.

Whitbread's change in receivables for the quarter that ended in Feb. 2026 was $-3 Mil. It means Whitbread's Accounts Receivable increased by $3 Mil from Aug. 2025 to Feb. 2026 .

Whitbread's change in receivables for the fiscal year that ended in Feb. 2026 was $-1 Mil. It means Whitbread's Accounts Receivable increased by $1 Mil from Feb. 2025 to Feb. 2026 .

Whitbread's Accounts Receivable for the quarter that ended in Feb. 2026 was $59 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. Whitbread's Days Sales Outstanding for the six months ended in Feb. 2026 was 5.73.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Whitbread's liquidation value for the six months ended in Feb. 2026 was $-8,370 Mil.

Whitbread (OTCPK:WTBCF) 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.

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 liquidation value, Whitbread's accounts receivable are only considered to be worth 75% of book value:

Whitbread's liquidation value for the quarter that ended in Feb. 2026 is calculated as:

	Liquidation Value
=	Cash, Cash Equivalents, Marketable Securities	-	Total Liabilities	+	(0.75 * Accounts Receivable)	+	(0.5 * Total Inventories)
=	317.527	-	8739.402	+	0.75 * 58.832	+	0.5 * 14.946
=	-8,370

* 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 Change In Receivables Related Terms

Whitbread Change In Receivables Historical Data

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The historical data trend for Whitbread's Change In Receivables can be seen below:

Whitbread Change In Receivables Chart

Whitbread Annual Data

Trend

Feb17

Feb18

Feb19

Feb20

Feb21

Feb22

Feb23

Feb24

Feb25

Feb26

Change In Receivables

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-61.43

-13.16

32.96

5.14

-1.50

Whitbread Semi-Annual Data
	Aug16	Feb17	Aug17	Feb18	Aug18	Feb19	Aug19	Feb20	Aug20	Feb21	Aug21	Feb22	Aug22	Feb23	Aug23	Feb24	Aug24	Feb25	Aug25	Feb26
Change In Receivables	Get a 7-Day Free Trial															7.96	2.33	2.89	1.35	-2.85

67GF Score

Whitbread PLC WTBCF

Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.

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Whitbread 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. 2026 adds up the semi-annually data reported by the company within the most recent 12 months, which was $-2 Mil.

Frequently Asked Questions Learn more about Change In Receivables →

What does a Change In Receivables of $-2 Mil mean?

Whitbread (WTBCF) has a Change In Receivables of $-2 Mil as of Feb. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Whitbread and its competitors.

Is Whitbread's Change In Receivables too high?

Whitbread's current Change In Receivables is $-2 Mil. Overall, Whitbread has a GF Score™ of 67/100, reflecting its overall financial health beyond just this single metric.

How does Whitbread's Change In Receivables compare to MAR and HLT?

Whitbread's Change In Receivables of $-2 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 Change In Receivables for a Travel & Leisure company?

A good Change In Receivables depends on the Travel & Leisure 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 Whitbread and its competitors. Whitbread's current Change In Receivables is $-2 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 Change In Receivables of $-2 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 Change In Receivables is $-2 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 Change In Receivables calculated?

Change In Receivables is calculated from a company's financial statements. For Whitbread (WTBCF), the current Change In Receivables is $-2 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:

Change In Receivables: $-2 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

Industry Consumer Cyclical Travel & Leisure

Comparable Companies LSE:PPH LSE:SSTY AQSE:HYDP LSE:IHG MAR HLT H XPAR:AC HTHT BOM:500850 WH CHH XKRX:180640 SAU:4250 SAU:4100 BKK:MINT XTAE:FTAL XMAD:MEL BKK:AWC SHSE:600754

Other Exchanges WTBDY:USA WTBl:UK WTB:UK WHF4:Germany

Address Porz Avenue, Whitbread Court, Houghton Hall Business Park, Dunstable, Bedfordshire, GBR, LU5 5XE

Website https://www.whitbread.co.uk

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

$31.09

Price

$42.80

GF Value

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