WHTPF (WH Smith) ROCE %: 0.34% (As of Feb. 2026)

What is WH Smith ROCE %?

WH Smith WHTPF -8.03% 55 ROCE % is 0.34% as of Feb. 2026. 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.

ROCE % measures how well a company generates profits from its capital. It is calculated as EBIT divided by Capital Employed, where Capital Employed is calculated as Total Assets minus Total Current Liabilities. WH Smith's annualized ROCE % for the quarter that ended in Feb. 2026 was 0.34%.

WH Smith (OTCPK:WHTPF) ROCE % Explanation

ROCE % can be especially useful when comparing the performance of capital-intensive companies. Unlike ROE %, which indicates the profitability of Shareholders Equity, ROCE % also considers long-term debt in Capital Employed. This can be helpful when analyzing companies with significant debt, as the result is neutralized by taking debt into consideration.

Generally speaking, a higher ROCE % indicates a stonger profitability for a company. Moreover, it is important to look at the ratio from a long term perspective. Investors tend to favor companies with stable and rising ROCE % trend over those with volatile ones.

WH Smith ROCE % Related Terms

WH Smith ROCE % Historical Data

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The historical data trend for WH Smith's ROCE % 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 ROCE % Chart

WH Smith Annual Data

Trend

Aug16

Aug17

Aug18

Aug19

Aug20

Aug21

Aug22

Aug23

Aug24

Aug25

ROCE %

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-9.23

8.45

13.95

9.72

5.37

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
ROCE %	Get a 7-Day Free Trial															9.30	10.39	2.91	7.06	0.34

55GF Score

WH Smith PLC WHTPF

ROCE % is just one metric. See GF Score™, valuation, warning signs, and more.

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WH Smith ROCE % Calculation

WH Smith's annualized ROCE % for the fiscal year that ended in Aug. 2025 is calculated as:

ROCE %	=	EBIT	/	( (Capital Employed	+	Capital Employed)	/ count )
		(A: Aug. 2025 )		(A: Aug. 2024 )		(A: Aug. 2025 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(A: Aug. 2025 )		(A: Aug. 2024 )		(A: Aug. 2025 )
	=	64.603	/	( ( (2401.554 - 787.565)	+	(1965.007 - 1172.275) )	/ 2 )
	=	64.603	/	( (1613.989	+	792.732)	/ 2 )
	=	64.603	/	1203.3605
	=	5.37 %

WH Smith's ROCE % of for the quarter that ended in Feb. 2026 is calculated as:

ROCE %	=	EBIT ⁽¹⁾	/	( (Capital Employed	+	Capital Employed)	/ count )
		(Q: Feb. 2026 )		(Q: Aug. 2025 )		(Q: Feb. 2026 )
	=	EBIT	/	( ( (Total Assets - Total Current Liabilities)	+	(Total Assets - Total Current Liabilities) )	/ count )
		(Q: Feb. 2026 )		(Q: Aug. 2025 )		(Q: Feb. 2026 )
	=	2.718	/	( ( (1965.007 - 1172.275)	+	(1968.75 - 1176.63) )	/ 2 )
	=	2.718	/	( ( 792.732	+	792.12 )	/ 2 )
	=	2.718	/	792.426
	=	0.34 %

(1) Note: The EBIT data used here is two times the semi-annual (Feb. 2026) EBIT data.

Frequently Asked Questions Learn more about ROCE % →

What does a ROCE % of 0.34% mean?

WH Smith (WHTPF) has a ROCE % of 0.34% as of Feb. 2026.

Is WH Smith's ROCE % too high?

WH Smith's current ROCE % is 0.34%. The Retail - Cyclical industry median ROCE % is 7.58. WH Smith's value of 0.34% is 95.5% below this industry median. 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 ROCE % compare to CASY and WSM?

WH Smith's ROCE % of 0.34% can be compared against companies in the Retail - Cyclical industry. The industry median ROCE % is 7.58. WH Smith's value of 0.34% is 95.5% 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 ROCE % for a Retail - Cyclical company?

The median ROCE % among Retail - Cyclical companies is 7.58, based on 1,117 companies in the industry. Companies in the top quartile (top 25%) have a ROCE % significantly above this median, while those in the bottom quartile fall well below. However, ROCE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. WH Smith's current ROCE % of 0.34% is 95.5% 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 ROCE % mean?

A high ROCE % can signal that a stock is expensive relative to its fundamentals. For the Retail - Cyclical industry, the median ROCE % is 7.58 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. WH Smith's current ROCE % is 0.34%. 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 ROCE % of 0.34%. 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 ROCE % is 0.34% and 95.5% below the Retail - Cyclical industry median of 7.58. 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 ROCE % calculated?

ROCE % is calculated from a company's financial statements. For WH Smith (WHTPF), the current ROCE % is 0.34% 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:

ROCE %: 0.34%
GF Value™: $22.29 vs. price of $7.44 (66.6% below fair value)
GF Score™: 55/100 with 5 warning signs
Industry Position: 95.5% below the Retail - Cyclical median

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

Industry Consumer Cyclical Retail - Cyclical

Comparable Companies LSE:MOON LSE:AO.LSE:PETS LSE:HFD LSE:DFS LSE:CARD LSE:IGR LSE:MRK LSE:PROC LSE:WRKS TSX:ATD XJAM:ASBH CASY WSM ULTA DKS SHSE:601888 TSCO BBY ADX:ADNOCDIST

Other Exchanges WHSMY:USA SMWHl:UK SMWH:UK 21Q:Germany

Address Greenbridge Road, Swindon, Wiltshire, GBR, SN3 3RX

Website https://www.whsmithplc.co.uk

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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$7.44

Price

$22.29

GF Value

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