WH Smith PLC (FRA:21Q)

WH Smith Balance Sheet

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

Fiscal Year	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Aug 31, 2025	Aug 31, 2024	Aug 31, 2023	Aug 31, 2022	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.