The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. WH Smith's Revenue for the
six
months ended in Feb. 2026 was $1,016 Mil. WH Smith's average Accounts Receivable for the
six
months ended in Feb. 2026 was $89 Mil.
Hence, WH Smith's Receivables Turnover for the
six
months ended in Feb. 2026 was 11.38.
WH Smith (OTCPK:WHTPF) Receivables Turnover Explanation
An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.
WH Smith Receivables Turnover Related Terms
WH Smith Receivables Turnover Historical Data
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The historical data trend for WH Smith's Receivables Turnover 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, DKS: Receivables Turnover Comparison
For the Specialty Retail subindustry, WH Smith's Receivables Turnover, along with its competitors' market caps and Receivables Turnover 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 Receivables Turnover vs Retail - Cyclical Industry
For the Retail - Cyclical industry and Consumer Cyclical sector, WH Smith's Receivables Turnover distribution charts can be found below:
* The bar in red indicates where WH Smith's Receivables Turnover 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 Receivables Turnover of 11.38 as of Feb. 2026. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on WH Smith and its competitors. According to the industry distribution chart, WH Smith ranks #574 out of 1098 companies in the Retail - Cyclical industry, placing it in the top 52.3%.
Is WH Smith's Receivables Turnover too high?
WH Smith's current Receivables Turnover is 11.38. The Retail - Cyclical industry median Receivables Turnover is 19.44. WH Smith's value of 11.38 is 41.5% below this industry median. Based on the distribution chart, WH Smith ranks #574 out of 1098 companies in the Retail - Cyclical industry, which is below 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 Receivables Turnover compare to CASY and WSM?
According to the Retail - Cyclical industry distribution chart, WH Smith ranks #574 out of 1098 companies for Receivables Turnover. This places WH Smith in the lower half of its industry. The industry median Receivables Turnover is 19.44. WH Smith's value of 11.38 is 41.5% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Retail - Cyclical company?
The median Receivables Turnover among Retail - Cyclical companies is 19.44, based on 1,098 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. WH Smith's current Receivables Turnover of 11.38 is 41.5% 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on WH Smith and its competitors. For the Retail - Cyclical industry, the median Receivables Turnover is 19.44 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. WH Smith's current Receivables Turnover is 11.38. 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 Receivables Turnover of 11.38. The stock's GF Value™ is $21.53, compared to a current price of $7.44 — trading 65.4% below its estimated fair value. The current Receivables Turnover is 11.38 and 41.5% below the Retail - Cyclical industry median of 19.44. 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 Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For WH Smith (WHTPF), the current Receivables Turnover is 11.38 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 65.4% below its estimated GF Value™ of $21.53.
Key valuation signals for WHTPF:
Receivables Turnover: 11.38
GF Value™: $21.53 vs. price of $7.44 (65.4% below fair value)
Industry Position: 41.5% below the Retail - Cyclical median (#574 of 1098)
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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Receivables Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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