WH SmithWHTPF -8.03%55 Days Payable is 86.70 as of Feb. 2026, which is 25% above its 10-year median of 69.52. GuruFocus rates WHTPF with a GF Score™ of 55/100 and a GF Value™ of $22.29. The stock has 5 warning signs investors should review. Among 1,102 Retail - Cyclical companies, WH Smith ranks better than 78.95% on this metric.
WH Smith's average Accounts Payable for the
six
months ended in Feb. 2026 was $219 Mil. WH Smith's Cost of Goods Sold for the
six
months ended in Feb. 2026 was $462 Mil.
Hence, WH Smith's Days Payable for the
six
months ended in Feb. 2026 was 86.70.
The historical rank and industry rank for WH Smith's Days Payable or its related term are showing as below:
WHTPF'
s Days Payable Range Over the Past 10 Years
Min: 66.12 Med: 69.52 Max: 146.06
Current: 103.55
During the past 13 years, WH Smith's highest Days Payable was 146.06. The lowest was 66.12. And the median was 69.52.
WHTPF's Days Payable is ranked better than 78.95% of 1102
companies
in the Retail - Cyclical industry
Industry Median: 51.215
vs WHTPF: 103.55
WH Smith's Days Payable
declined
from Feb. 2025 (119.27) to Feb. 2026 (86.70).
It may suggest that WH Smithaccelerated paying its suppliers.
WH Smith Days Payable Related Terms
WH Smith Days Payable Historical Data
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The historical data trend for WH Smith's Days Payable 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.
For the Specialty Retail subindustry, WH Smith's Days Payable, along with its competitors' market caps and Days Payable 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 Payable vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, WH Smith's Days Payable distribution charts can be found below:
* The bar in red indicates where WH Smith's Days Payable falls into.
Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.
WH Smith's Days Payable for the fiscal year that ended in Aug. 2025 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 (WHTPF) has a Days Payable of 86.70 as of Feb. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on WH Smith and its competitors. This is 25% above median its historical median of 69.52. Over the past decade, WH Smith's Days Payable has ranged from 66.12 to 146.06. According to the industry distribution chart, WH Smith ranks #232 out of 1102 companies in the Retail - Cyclical industry, placing it in the top 21.1%.
Is WH Smith's Days Payable too high?
WH Smith's current Days Payable of 86.70 is 25% above median its 10-year median of 69.52. Over the past 10 years, this metric has ranged from a low of 66.12 to a high of 146.06. The Retail - Cyclical industry median Days Payable is 51.22. WH Smith's value of 86.70 is 69.3% above this industry median. Based on the distribution chart, WH Smith ranks #232 out of 1102 companies in the Retail - Cyclical industry, which is in the top quartile — a strong position relative to peers. 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 Days Payable compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, WH Smith ranks #232 out of 1102 companies for Days Payable. This places WH Smith in the top 21% of its industry — outperforming the majority of peers. The industry median Days Payable is 51.22. WH Smith's value of 86.70 is 69.3% above this benchmark. Historically, WH Smith's own Days Payable has ranged from 66.12 to 146.06 over the past decade. While the company's 10-year median is 69.52 vs. the industry median of 51.22, WH Smith has consistently been above 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 Payable for a Retail - Cyclical company?
The median Days Payable among Retail - Cyclical companies is 51.22, based on 1,102 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. WH Smith's current Days Payable of 86.70 is 69.3% above 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 Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on WH Smith and its competitors. For the Retail - Cyclical industry, the median Days Payable is 51.22 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. WH Smith's current Days Payable is 86.70, which is 25% above median its own 10-year median of 69.52. 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 Payable of 86.70. The stock's GF Value™ is $22.29, compared to a current price of $7.44 — trading 66.6% below its estimated fair value. The current Days Payable is 86.70, which is 25% above median its 10-year median of 69.52 and 69.3% above the Retail - Cyclical industry median of 51.22. 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 Days Payable calculated?
Days Payable is calculated from a company's financial statements. For WH Smith (WHTPF), the current Days Payable is 86.70 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 66.6% below its estimated GF Value™ of $22.29.
Key valuation signals for WHTPF:
Days Payable: 86.70 (25% above median its 10-year median of 69.52)
GF Value™: $22.29 vs. price of $7.44 (66.6% below fair value)
Industry Position: 69.3% above the Retail - Cyclical median (#232 of 1102)
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
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