WTBCF (Whitbread) Days Payable: 319.51 (As of Feb. 2026) — 30% Above Median


WTBCF Whitbread PLC WTBCF
71 GF Score
Price $31.09
GF Value $42.70
! 4 Warning Signs
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What is Whitbread Days Payable?

Whitbread WTBCF 71 Days Payable is 319.51 as of Feb. 2026, which is 30% above its 10-year median of 245.89. GuruFocus rates WTBCF with a GF Score™ of 71/100 and a GF Value™ of $42.70. The stock has 4 warning signs investors should review. Among 781 Travel & Leisure companies, Whitbread ranks better than 88.22% on this metric.

Whitbread's average Accounts Payable for the six months ended in Feb. 2026 was $909 Mil. Whitbread's Cost of Goods Sold for the six months ended in Feb. 2026 was $519 Mil. Hence, Whitbread's Days Payable for the six months ended in Feb. 2026 was 319.51.

The historical rank and industry rank for Whitbread's Days Payable or its related term are showing as below:

WTBCF' s Days Payable Range Over the Past 10 Years
Min: 189.86   Med: 245.89   Max: 316.71
Current: 270.23

During the past 13 years, Whitbread's highest Days Payable was 316.71. The lowest was 189.86. And the median was 245.89.

WTBCF's Days Payable is ranked better than
88.22% of 781 companies
in the Travel & Leisure industry
Industry Median: 56.32 vs WTBCF: 270.23

Whitbread's Days Payable increased from Feb. 2025 (294.15) to Feb. 2026 (319.51). It may suggest that Whitbread delayed paying its suppliers.


Whitbread Days Payable Historical Data

* Premium members only.

The historical data trend for Whitbread'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.

Whitbread Days Payable Chart

Whitbread Annual Data
Trend Feb17 Feb18 Feb19 Feb20 Feb21 Feb22 Feb23 Feb24 Feb25 Feb26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 216.45 259.00 240.93 257.19 262.72

Whitbread Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 275.74 210.88 294.15 222.76 319.51

WTBCF vs MAR, HLT, H: Days Payable Comparison

For the Lodging subindustry, Whitbread'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.


Whitbread Days Payable vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Whitbread's Days Payable distribution charts can be found below:

* The bar in red indicates where Whitbread's Days Payable falls into.


WTBCF
71GF Score
Whitbread PLC WTBCF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Whitbread Days Payable Calculation

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.

Whitbread's Days Payable for the fiscal year that ended in Feb. 2026 is calculated as

Days Payable (A: Feb. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Feb. 2025 ) + Accounts Payable (A: Feb. 2026 )) / count ) / Cost of Goods Sold (A: Feb. 2026 )*Days in Period
=( (829.109 + 937.092) / 2 ) / 1226.902*365
=883.1005 / 1226.902*365
=262.72

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

Days Payable (Q: Feb. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Aug. 2025 ) + Accounts Payable (Q: Feb. 2026 )) / count ) / Cost of Goods Sold (Q: Feb. 2026 )*Days in Period
=( (881.696 + 937.092) / 2 ) / 519.429*365 / 2
=909.394 / 519.429*365 / 2
=319.51

* 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.

Frequently Asked Questions Learn more about Days Payable →
What does a Days Payable of 319.51 mean?
Whitbread (WTBCF) has a Days Payable of 319.51 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 Whitbread and its competitors. This is 30% above median its historical median of 245.89. Over the past decade, Whitbread's Days Payable has ranged from 189.86 to 316.71. According to the industry distribution chart, Whitbread ranks #92 out of 781 companies in the Travel & Leisure industry, placing it in the top 11.8%.
Is Whitbread's Days Payable too high?
Whitbread's current Days Payable of 319.51 is 30% above median its 10-year median of 245.89. Over the past 10 years, this metric has ranged from a low of 189.86 to a high of 316.71. The Travel & Leisure industry median Days Payable is 56.32. Whitbread's value of 319.51 is 467.3% above this industry median. Based on the distribution chart, Whitbread ranks #92 out of 781 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. Overall, Whitbread has a GF Score™ of 71/100, reflecting its overall financial health beyond just this single metric.
How does Whitbread's Days Payable compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Whitbread ranks #92 out of 781 companies for Days Payable. This places Whitbread in the top 12% of its industry — outperforming the majority of peers. The industry median Days Payable is 56.32. Whitbread's value of 319.51 is 467.3% above this benchmark. Historically, Whitbread's own Days Payable has ranged from 189.86 to 316.71 over the past decade. While the company's 10-year median is 245.89 vs. the industry median of 56.32, Whitbread 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 Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.32, based on 781 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. Whitbread's current Days Payable of 319.51 is 467.3% 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 Whitbread and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.32 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Whitbread's current Days Payable is 319.51, which is 30% above median its own 10-year median of 245.89. 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 Days Payable of 319.51. The stock's GF Value™ is $42.70, compared to a current price of $31.09 — trading 27.2% below its estimated fair value. The current Days Payable is 319.51, which is 30% above median its 10-year median of 245.89 and 467.3% above the Travel & Leisure industry median of 56.32. Whitbread's overall GF Score™ is 71/100 with 4 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 Whitbread (WTBCF), the current Days Payable is 319.51 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 27.2% below its estimated GF Value™ of $42.70.

Key valuation signals for WTBCF:

  • Days Payable: 319.51 (30% above median its 10-year median of 245.89)
  • GF Value™: $42.70 vs. price of $31.09 (27.2% below fair value)
  • GF Score™: 71/100 with 4 warning signs
  • Industry Position: 467.3% above the Travel & Leisure median (#92 of 781)

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

Address Porz Avenue, Whitbread Court, Houghton Hall Business Park, Dunstable, Bedfordshire, GBR, LU5 5XE
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.
71GF Score

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

$31.09
Price
$42.70
GF Value