WH Smith Balance Sheet

Financials in millions GBP. Fiscal year is September - August.

Millions GBP. Fiscal year is Sep - Aug.

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug '25 Aug 31, 2025	Aug '24 Aug 31, 2024	Aug '23 Aug 31, 2023	Aug '22 Aug 31, 2022	Aug '21 Aug 31, 2021
Cash & Equivalents	71	56	56	132	130
Cash & Short-Term Investments	71	56	56	132	130
Cash Growth	26.79%	-	-57.58%	1.54%	20.37%
Accounts Receivable	55	66	87	67	28
Other Receivables	53	45	13	8	7
Receivables	108	111	100	75	35
Inventory	148	209	205	198	135
Prepaid Expenses	17	17	15	12	10
Other Current Assets	-	87	1	1	-
Total Current Assets	344	480	377	418	310
Property, Plant & Equipment	621	821	714	665	502
Long-Term Investments	6	2	2	2	2
Goodwill	402	426	436	471	406
Other Intangible Assets	45	64	69	72	67
Long-Term Deferred Tax Assets	16	37	43	55	57
Other Long-Term Assets	26	24	9	9	6
Total Assets	1,460	1,854	1,650	1,692	1,350
Accounts Payable	102	153	130	130	70
Accrued Expenses	117	103	98	125	108
Short-Term Debt	461	117	84	-	-
Current Portion of Long-Term Debt	-	-	-	20	-
Current Portion of Leases	90	125	116	131	108
Current Income Taxes Payable	1	1	1	1	-
Current Unearned Revenue	22	22	17	14	16
Other Current Liabilities	78	87	97	96	74
Total Current Liabilities	871	608	543	517	376
Long-Term Debt	-	310	301	404	415
Long-Term Leases	394	501	450	446	362
Pension & Post-Retirement Benefits	-	-	-	-	2
Long-Term Deferred Tax Liabilities	7	-	-	-	-
Other Long-Term Liabilities	-	13	16	14	12
Total Liabilities	1,272	1,432	1,310	1,381	1,167
Common Stock	28	29	29	29	29
Additional Paid-In Capital	316	316	316	316	316
Retained Earnings	69	315	209	138	82
Comprehensive Income & Other	-255	-264	-237	-188	-254
Total Common Equity	158	396	317	295	173
Minority Interest	30	26	23	16	10
Shareholders' Equity	188	422	340	311	183
Total Liabilities & Equity	1,460	1,854	1,650	1,692	1,350
Total Debt	945	1,053	951	1,001	885
Net Cash (Debt)	-874	-997	-895	-869	-755
Net Cash Per Share	-6.88	-7.61	-6.78	-6.58	-5.76
Filing Date Shares Outstanding	124.69	129.02	129.88	130.29	130.6
Total Common Shares Outstanding	124.69	129.02	129.88	130.29	130.6
Working Capital	-527	-128	-166	-99	-66
Book Value Per Share	1.27	3.07	2.44	2.26	1.32
Tangible Book Value	-289	-94	-188	-248	-300
Tangible Book Value Per Share	-2.32	-0.73	-1.45	-1.90	-2.30
Land	-	18	18	18	18
Machinery	319	447	394	359	306
Leasehold Improvements	267	433	385	329	290

Source: S&P Global Market Intelligence. Standard template. Financial Sources.