WHTPF (WH Smith) Earnings per Share (Diluted): $-1.30 (TTM As of Feb. 2026)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

WHTPF WH Smith PLC WHTPF
57 GF Score
Price $7.44
GF Value $20.98
! 5 Warning Signs
View Full Analysis

What is WH Smith Earnings per Share (Diluted)?

WH Smith WHTPF -8.03% 57 Earnings per Share (Diluted) is $-1.30 as of Feb. 2026. GuruFocus rates WHTPF with a GF Score™ of 57/100 and a GF Value™ of $20.98. The stock has 5 warning signs investors should review. Among 845 Retail - Cyclical companies, WH Smith ranks worse than 63.79% on this metric.

WH Smith's Earnings per Share (Diluted) for the six months ended in Feb. 2026 was $-0.29. Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Feb. 2026 was $-1.30.

WH Smith's EPS (Basic) for the six months ended in Feb. 2026 was $-0.29. Its EPS (Basic) for the trailing twelve months (TTM) ended in Feb. 2026 was $-1.30.

WH Smith's EPS without NRI for the six months ended in Feb. 2026 was $-0.25. Its EPS without NRI for the trailing twelve months (TTM) ended in Feb. 2026 was $0.52.

During the past 12 months, WH Smith's average EPS without NRIGrowth Rate was 67.80% per year. During the past 3 years, the average EPS without NRIGrowth Rate was -3.10% per year.

During the past 13 years, WH Smith's highest 3-Year average EPS without NRI Growth Rate was 22.70% per year. The lowest was -25.40% per year. And the median was 12.45% per year.


WH Smith  (OTCPK:WHTPF) Earnings per Share (Diluted) Explanation

Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.


Be Aware

Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.

If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.


WH Smith Earnings per Share (Diluted) Related Terms


WH Smith Earnings per Share (Diluted) Historical Data

* Premium members only.

The historical data trend for WH Smith's Earnings per Share (Diluted) 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.

WH Smith Earnings per Share (Diluted) Chart

WH Smith Annual Data
Trend Aug16 Aug17 Aug18 Aug19 Aug20 Aug21 Aug22 Aug23 Aug24 Aug25
Earnings per Share (Diluted)
Get a 7-Day Free Trial Premium Member Only Premium Member Only -0.86 0.43 0.76 0.53 -1.53

WH Smith Semi-Annual Data
Aug16 Feb17 Aug17 Feb18 Aug18 Feb19 Aug19 Feb20 Aug20 Feb21 Aug21 Feb22 Aug22 Feb23 Aug23 Feb24 Aug24 Feb25 Aug25 Feb26
Earnings per Share (Diluted) 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 0.16 0.37 -0.48 -1.01 -0.29

WHTPF vs CASY, WSM, ULTA: Earnings per Share (Diluted) Comparison

For the Specialty Retail subindustry, WH Smith's PE Ratio, along with its competitors' market caps and PE Ratio 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 PE Ratio vs Retail - Cyclical Industry

For the Retail - Cyclical industry and Consumer Cyclical sector, WH Smith's PE Ratio distribution charts can be found below:

* The bar in red indicates where WH Smith's PE Ratio falls into.


WHTPF
57GF Score
WH Smith PLC WHTPF
Earnings per Share (Diluted) is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

WH Smith Earnings per Share (Diluted) Calculation

Earnings Per Share (EPS) is the amount of earnings per outstanding share of the company's stock. In calculating earnings per share, the dividends of preferred stocks need to subtracted from the total net income first.

WH Smith's Earnings Per Share (Diluted) for the fiscal year that ended in Aug. 2025 is calculated as

Diluted Earnings Per Share (A: Aug. 2025 ) = (Net Income - Preferred Dividends) / Shares Outstanding (Diluted Average)
=(-193.809-0)/129.000
=-1.50

WH Smith's Earnings Per Share (Diluted) for the quarter that ended in Feb. 2026 is calculated as

Diluted Earnings Per Share (Q: Feb. 2026 )=(Net Income - Preferred Dividends / Shares Outstanding (Diluted Average)
=(-36.685-0)/126.000
=-0.29

Earnings per Share (Diluted) 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 $-1.30

* 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.

Companies also reported diluted shares in their financial reports. Diluted shares include the shares of convertibles or warrants outstanding.

What does a Earnings per Share (Diluted) of $-1.30 mean?
WH Smith (WHTPF) has a Earnings per Share (Diluted) of $-1.30 as of Feb. 2026. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on WH Smith and its competitors. According to the industry distribution chart, WH Smith ranks #539 out of 845 companies in the Retail - Cyclical industry, placing it in the top 63.8%.
Is WH Smith's Earnings per Share (Diluted) too high?
WH Smith's current Earnings per Share (Diluted) is $-1.30. Based on the distribution chart, WH Smith ranks #539 out of 845 companies in the Retail - Cyclical industry, which is below the industry midpoint. Overall, WH Smith has a GF Score™ of 57/100, reflecting its overall financial health beyond just this single metric.
How does WH Smith's Earnings per Share (Diluted) compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, WH Smith ranks #539 out of 845 companies for Earnings per Share (Diluted). This places WH Smith in the lower half of its industry. The industry median Earnings per Share (Diluted) is 6.50. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Earnings per Share (Diluted) for a Retail - Cyclical company?
The median Earnings per Share (Diluted) among Retail - Cyclical companies is 6.50, based on 845 companies in the industry. Companies in the top quartile (top 25%) have a Earnings per Share (Diluted) significantly above this median, while those in the bottom quartile fall well below. However, Earnings per Share (Diluted) 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 Earnings per Share (Diluted) mean?
A high Earnings per Share (Diluted) can signal that a stock is expensive relative to its fundamentals. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on WH Smith and its competitors. For the Retail - Cyclical industry, the median Earnings per Share (Diluted) is 6.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. WH Smith's current Earnings per Share (Diluted) is $-1.30. 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 Earnings per Share (Diluted) of $-1.30. The stock's GF Value™ is $20.98, compared to a current price of $7.44 — trading 64.5% below its estimated fair value. The current Earnings per Share (Diluted) is $-1.30. WH Smith's overall GF Score™ is 57/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Earnings per Share (Diluted) calculated?
Earnings per Share (Diluted) is calculated from a company's financial statements. For WH Smith (WHTPF), the current Earnings per Share (Diluted) is $-1.30 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 64.5% below its estimated GF Value™ of $20.98.

Key valuation signals for WHTPF:

  • Earnings per Share (Diluted): $-1.30
  • GF Value™: $20.98 vs. price of $7.44 (64.5% below fair value)
  • GF Score™: 57/100 with 5 warning signs

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 Business Description

Address Greenbridge Road, Swindon, Wiltshire, GBR, SN3 3RX
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.
57GF Score

Get the complete analysis for WHTPF

Earnings per Share (Diluted) is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$7.44
Price
$20.98
GF Value