WH SmithWHTPF -8.03%59 Days Inventory is 76.92 as of Feb. 2026, which is 30% below its 10-year median of 109.59. GuruFocus rates WHTPF with a GF Score™ of 59/100 and a GF Value™ of $22.41. The stock has 5 warning signs investors should review. Among 1,091 Retail - Cyclical companies, WH Smith ranks better than 55.82% on this metric.
Days Inventory is also known as Days Sales of Inventory (DSI). WH Smith's Average Total Inventories for the
six
months ended in Feb. 2026 was $195 Mil. WH Smith's Cost of Goods Sold for the
six
months ended in Feb. 2026 was $462 Mil.
Hence, WH Smith's Days Inventory for the
six
months ended in Feb. 2026 was 76.92.
The historical rank and industry rank for WH Smith's Days Inventory or its related term are showing as below:
WHTPF'
s Days Inventory Range Over the Past 10 Years
Min: 91.12 Med: 109.59 Max: 145.29
Current: 91.12
During the past 13 years, WH Smith's highest Days Inventory was 145.29. The lowest was 91.12. And the median was 109.59.
WHTPF's Days Inventory is ranked better than 55.82% of 1091
companies
in the Retail - Cyclical industry
Industry Median: 104.83
vs WHTPF: 91.12
WH Smith's Days Inventory
declined
from Feb. 2025 (126.08) to Feb. 2026 (76.92).
Inventory Turnover measures how fast the company turns over its inventory within a year.
WH Smith's Inventory Turnover for the
six
months ended in Feb. 2026 was 2.37.
Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.
WH Smith's Inventory-to-Revenue for the
six
months ended in Feb. 2026 was 0.19.
WH Smith (OTCPK:WHTPF) Days Inventory Explanation
Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:
1. Inventory Turnover measures how fast the company turns over its inventory within a year.
WH Smith's Inventory Turnover for the
six
months ended in Feb. 2026 is calculated as
2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.
WH Smith's Inventory to Revenue for the
six
months 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.
Be Aware
A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.
WH Smith Days Inventory Related Terms
WH Smith Days Inventory Historical Data
* Premium members only.
The historical data trend for WH Smith's Days Inventory 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.
WHTPF vs CASY, WSM, ULTA: Days Inventory Comparison
For the Specialty Retail subindustry, WH Smith's Days Inventory, along with its competitors' market caps and Days Inventory 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 Days Inventory vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, WH Smith's Days Inventory distribution charts can be found below:
* The bar in red indicates where WH Smith's Days Inventory falls into.
* 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 (WHTPF) has a Days Inventory of 76.92 as of Feb. 2026. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on WH Smith and its competitors. This is 30% below median its historical median of 109.59. Over the past decade, WH Smith's Days Inventory has ranged from 91.12 to 145.29. According to the industry distribution chart, WH Smith ranks #482 out of 1091 companies in the Retail - Cyclical industry, placing it in the top 44.2%.
Is WH Smith's Days Inventory too high?
WH Smith's current Days Inventory of 76.92 is 30% below median its 10-year median of 109.59. Over the past 10 years, this metric has ranged from a low of 91.12 to a high of 145.29. The Retail - Cyclical industry median Days Inventory is 104.83. WH Smith's value of 76.92 is 26.6% below this industry median. Based on the distribution chart, WH Smith ranks #482 out of 1091 companies in the Retail - Cyclical industry, which is above the industry midpoint. Overall, WH Smith has a GF Score™ of 59/100, reflecting its overall financial health beyond just this single metric.
How does WH Smith's Days Inventory compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, WH Smith ranks #482 out of 1091 companies for Days Inventory. This puts WH Smith in the upper half of its industry. The industry median Days Inventory is 104.83. WH Smith's value of 76.92 is 26.6% below this benchmark. Historically, WH Smith's own Days Inventory has ranged from 91.12 to 145.29 over the past decade. While the company's 10-year median is 109.59 vs. the industry median of 104.83, WH Smith has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Inventory for a Retail - Cyclical company?
The median Days Inventory among Retail - Cyclical companies is 104.83, based on 1,091 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. WH Smith's current Days Inventory of 76.92 is 26.6% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on WH Smith and its competitors. For the Retail - Cyclical industry, the median Days Inventory is 104.83 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. WH Smith's current Days Inventory is 76.92, which is 30% below median its own 10-year median of 109.59. 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 Days Inventory of 76.92. The stock's GF Value™ is $22.41, compared to a current price of $7.44 — trading 66.8% below its estimated fair value. The current Days Inventory is 76.92, which is 30% below median its 10-year median of 109.59 and 26.6% below the Retail - Cyclical industry median of 104.83. WH Smith's overall GF Score™ is 59/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For WH Smith (WHTPF), the current Days Inventory is 76.92 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 66.8% below its estimated GF Value™ of $22.41.
Key valuation signals for WHTPF:
Days Inventory: 76.92 (30% below median its 10-year median of 109.59)
GF Value™: $22.41 vs. price of $7.44 (66.8% below fair value)
Industry Position: 26.6% below the Retail - Cyclical median (#482 of 1091)
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.
59GF Score
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