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WH SmithWHTPF -8.03%54 Days Sales Outstanding is 16.04 as of Feb. 2026, which is 63% above its 10-year median of 9.85. GuruFocus rates WHTPF with a GF Score™ of 54/100 and a GF Value™ of $23.28. The stock has 6 warning signs investors should review. Among 1,101 Retail - Cyclical companies, WH Smith ranks worse than 53.32% on this metric.
WH Smith's average Accounts Receivable for the
six
months ended in Feb. 2026 was $89 Mil. WH Smith's Revenue for the
six
months ended in Feb. 2026 was $1,016 Mil.
Hence, WH Smith's Days Sales Outstanding for the
six
months ended in Feb. 2026 was 16.04.
The historical rank and industry rank for WH Smith's Days Sales Outstanding or its related term are showing as below:
WHTPF'
s Days Sales Outstanding Range Over the Past 10 Years
Min: 7.23 Med: 9.85 Max: 20.69
Current: 20.34
During the past 13 years, WH Smith's highest Days Sales Outstanding was 20.69. The lowest was 7.23. And the median was 9.85.
WHTPF's Days Sales Outstanding is ranked worse than 53.32% of 1101
companies
in the Retail - Cyclical industry
Industry Median: 18.07
vs WHTPF: 20.34
WH Smith's Days Sales Outstanding
declined
from Feb. 2025 (25.63) to Feb. 2026 (16.04).
WH Smith (OTCPK:WHTPF) Days Sales Outstanding Explanation
For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.
WH Smith Days Sales Outstanding Related Terms
WH Smith Days Sales Outstanding Historical Data
* Premium members only.
The historical data trend for WH Smith's Days Sales Outstanding 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 Sales Outstanding Comparison
For the Specialty Retail subindustry, WH Smith's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding 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 Sales Outstanding vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, WH Smith's Days Sales Outstanding distribution charts can be found below:
* The bar in red indicates where WH Smith's Days Sales Outstanding falls into.
Days Sales Outstanding measures 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.
* 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 Sales Outstanding of 16.04 as of Feb. 2026. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on WH Smith and its competitors. This is 63% above median its historical median of 9.85. Over the past decade, WH Smith's Days Sales Outstanding has ranged from 7.23 to 20.69. According to the industry distribution chart, WH Smith ranks #587 out of 1101 companies in the Retail - Cyclical industry, placing it in the top 53.3%.
Is WH Smith's Days Sales Outstanding too high?
WH Smith's current Days Sales Outstanding of 16.04 is 63% above median its 10-year median of 9.85. Over the past 10 years, this metric has ranged from a low of 7.23 to a high of 20.69. The Retail - Cyclical industry median Days Sales Outstanding is 18.07. WH Smith's value of 16.04 is 11.2% below this industry median. Based on the distribution chart, WH Smith ranks #587 out of 1101 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, WH Smith has a GF Score™ of 54/100, reflecting its overall financial health beyond just this single metric.
How does WH Smith's Days Sales Outstanding compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, WH Smith ranks #587 out of 1101 companies for Days Sales Outstanding. This places WH Smith in the lower half of its industry. The industry median Days Sales Outstanding is 18.07. WH Smith's value of 16.04 is 11.2% below this benchmark. Historically, WH Smith's own Days Sales Outstanding has ranged from 7.23 to 20.69 over the past decade. While the company's 10-year median is 9.85 vs. the industry median of 18.07, 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 Sales Outstanding for a Retail - Cyclical company?
The median Days Sales Outstanding among Retail - Cyclical companies is 18.07, based on 1,101 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. WH Smith's current Days Sales Outstanding of 16.04 is 11.2% 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 Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on WH Smith and its competitors. For the Retail - Cyclical industry, the median Days Sales Outstanding is 18.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. WH Smith's current Days Sales Outstanding is 16.04, which is 63% above median its own 10-year median of 9.85. 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 Sales Outstanding of 16.04. The stock's GF Value™ is $23.28, compared to a current price of $7.44 — trading 68% below its estimated fair value. The current Days Sales Outstanding is 16.04, which is 63% above median its 10-year median of 9.85 and 11.2% below the Retail - Cyclical industry median of 18.07. WH Smith's overall GF Score™ is 54/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For WH Smith (WHTPF), the current Days Sales Outstanding is 16.04 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 68% below its estimated GF Value™ of $23.28.
Key valuation signals for WHTPF:
Days Sales Outstanding: 16.04 (63% above median its 10-year median of 9.85)
GF Value™: $23.28 vs. price of $7.44 (68% below fair value)
Industry Position: 11.2% below the Retail - Cyclical median (#587 of 1101)
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.
54GF Score
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Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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