WH Smith PLC (FRA:21Q)

WH Smith Cash Flow Statement

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
Net Income	-144	54	79	47	-82
Depreciation & Amortization	124	115	149	121	123
Other Amortization	10	12	11	10	11
Asset Writedown & Restructuring Costs	53	22	19	16	41
Stock-Based Compensation	3	9	12	9	6
Other Operating Activities	128	-	28	-5	-41
Change in Accounts Receivable	9	-22	-22	-42	4
Change in Inventory	-22	-13	-12	-56	14
Change in Accounts Payable	33	17	-15	88	24
Change in Other Net Operating Assets	73	1	2	-1	-
Operating Cash Flow	276	266	251	187	100
Operating Cash Flow Growth	3.76%	5.98%	34.23%	87.00%	23.46%
Capital Expenditures	-77	-97	-106	-70	-37
Cash Acquisitions	-	-6	-	-	1
Sale (Purchase) of Intangibles	-4	-9	-16	-13	-7
Investment in Securities	15	9	-	-	-
Other Investing Activities	-3	-25	-	-	-
Investing Cash Flow	-69	-128	-122	-83	-43
Short-Term Debt Issued	-	-	84	-	-
Long-Term Debt Issued	24	33	-	-	327
Total Debt Issued	24	33	84	-	327
Long-Term Debt Repaid	-86	-73	-251	-96	-353
Total Debt Repaid	-86	-73	-251	-96	-353
Net Debt Issued (Repaid)	-62	-40	-167	-96	-26
Issuance of Common Stock	-	-	-	-	1
Repurchase of Common Stock	-50	-12	-8	-7	-2
Common Dividends Paid	-43	-41	-22	-	-
Other Financing Activities	-37	-45	-6	-1	-8
Financing Cash Flow	-192	-138	-203	-104	-35
Foreign Exchange Rate Adjustments	-	-	-2	2	-
Net Cash Flow	15	-	-76	2	22
Free Cash Flow	199	169	145	117	63
Free Cash Flow Growth	17.75%	16.55%	23.93%	85.71%	350.00%
Free Cash Flow Margin	12.81%	11.47%	8.09%	8.36%	7.11%
Free Cash Flow Per Share	1.57	1.29	1.10	0.89	0.48
Cash Interest Paid	32	35	35	26	13
Cash Income Tax Paid	28	18	13	6	-10
Levered Free Cash Flow	224.75	16.25	77.63	103.13	111.5
Unlevered Free Cash Flow	253.5	46.25	105.75	124.38	126.5
Change in Working Capital	93	-17	-47	-11	42

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