WH SMITH PLC financials
WH SMITH PLC
Country: GB Reporting currency: GBP Latest annual report: 2025-08-31
LEI:
2138001KJNGUJ34G7X91 Financial statements
(GBP, as reported — unscaled; 99 line items across 3 annual periods)
| Line item | 2025 | 2024 | 2023 |
|---|---|---|---|
| Income statement | |||
| Revenue | £1.55B | £1.47B | — |
| Operating profit (EBIT) | £49.0M | £113.0M | — |
| Finance costs | £47.0M | £48.0M | — |
| Profit before tax | £2.0M | £65.0M | — |
| Income tax expense | £26.0M | £22.0M | — |
| Profit for the year | -£137.0M | £60.0M | — |
| — attributable to owners | -£144.0M | £54.0M | — |
| — attributable to NCI | £7.0M | £6.0M | — |
| Total comprehensive income | -£146.0M | £134.0M | — |
| Per share | |||
| Basic EPS | £-1.13 | £0.42 | — |
| Diluted EPS | £-1.13 | £0.41 | — |
| Free cash flow / share | £1.65 | £1.16 | — |
| Cash flow statement | |||
| Cash generated from operations | £330.0M | £249.0M | — |
| Net cash from operating activities | £276.0M | £266.0M | — |
| Income taxes paid | £28.0M | £18.0M | — |
| Net cash from investing activities | -£69.0M | -£128.0M | — |
| Purchase of PP&E (capex) | £77.0M | £97.0M | — |
| Purchase of intangibles | £4.0M | £9.0M | — |
| Net cash from financing activities | -£192.0M | -£138.0M | — |
| Proceeds from borrowings | £24.0M | £33.0M | — |
| Lease liability payments | £86.0M | £73.0M | — |
| Balance sheet | |||
| Total assets | £1.46B | £1.85B | £1.65B |
| Non-current assets | £1.12B | £1.37B | £1.28B |
| Property, plant & equipment | £254.0M | £316.0M | £270.0M |
| Right-of-use assets | £367.0M | £505.0M | £444.0M |
| Intangible assets & goodwill | £402.0M | £426.0M | £436.0M |
| Current assets | £344.0M | £480.0M | £362.0M |
| Inventories | £148.0M | £209.0M | £201.0M |
| Trade & other receivables | £102.0M | £126.0M | £101.0M |
| Cash & equivalents | £71.0M | £56.0M | £56.0M |
| Total equity | £188.0M | £422.0M | £333.0M |
| — attributable to owners | £158.0M | £396.0M | £310.0M |
| Non-controlling interests | £30.0M | £26.0M | £23.0M |
| Non-current liabilities | £401.0M | £824.0M | £767.0M |
| Long-term borrowings | £0 | £310.0M | £301.0M |
| Lease liabilities (non-current) | £394.0M | £501.0M | £450.0M |
| Current liabilities | £871.0M | £608.0M | £547.0M |
| Short-term borrowings | £461.0M | £117.0M | £84.0M |
| Lease liabilities (current) | £90.0M | £125.0M | £116.0M |
| Trade & other payables | £318.0M | £361.0M | £344.0M |
| Deferred tax liabilities | £7.0M | £0 | £0 |
| Derived metrics | |||
| Free cash flow | £199.0M | £169.0M | — |
| Operating margin | 3.2% | 7.7% | — |
| Net margin | -8.8% | 4.1% | — |
| Return on equity | -72.9% | 14.2% | — |
| Cash conversion ratio | -2.01× | 4.43× | — |
| Capex coverage | 3.58× | 2.74× | — |
| Other reported items | |||
| Basic Earnings Loss Per Share From Continuing Operations | £-0.24 | £0.29 | — |
| Capital Redemption Reserve | £14.0M | £13.0M | £13.0M |
| Cash Flows From Used In Financing Activities Discontinued Operations | -£30.0M | -£39.0M | — |
| Cash Flows From Used In Investing Activities Discontinued Operations | -£3.0M | -£25.0M | — |
| Cash Flows From Used In Operating Activities Discontinued Operations | £9.0M | £71.0M | — |
| Cash Flows Used In Obtaining Control of Subsidiaries Or Other Businesses Classified As Investing Activities | £0 | £6.0M | — |
| Comprehensive Income Attributable To Noncontrolling Interests | £4.0M | £5.0M | — |
| Comprehensive Income Attributable To Owners of Parent | -£150.0M | £129.0M | — |
| Comprehensive Income From Continuing Operations | -£33.0M | £117.0M | — |
| Comprehensive Income From Discontinued Operations | -£113.0M | £17.0M | — |
| Current Derivative Financial Assets | £0 | £0 | £1.0M |
| Current Derivative Financial Liabilities | £0 | £0 | £1.0M |
| Current Recognised Assets Defined Benefit Plan | £0 | £87.0M | £0 |
| Current Tax Assets | £23.0M | £2.0M | £3.0M |
| Current Tax Liabilities | £1.0M | £1.0M | £1.0M |
| Decrease Increase Through Tax On Sharebased Payment Transactions | — | £1.0M | — |
| Deferred Tax Assets | £16.0M | £37.0M | £45.0M |
| Diluted Earnings Loss Per Share From Continuing Operations | £-0.24 | £0.28 | — |
| Dividends Paid To Equity Holders of Parent Classified As Financing Activities | £43.0M | £41.0M | — |
| Dividends Paid To Noncontrolling Interests Classified As Financing Activities | £7.0M | £6.0M | — |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners | £8.0M | — | — |
| Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners Per Share | £0.06 | — | — |
| Dividends Recognised As Distributions To Noncontrolling Interests | £7.0M | £6.0M | — |
| Dividends Recognised As Distributions To Owners of Parent | £43.0M | £41.0M | — |
| Finance Costs Paid Classified As Operating Activities | £3.0M | £1.0M | — |
| Increase Decrease In Cash and Cash Equivalents | £15.0M | £0 | — |
| Increase Decrease Through Disposal of Subsidiary | £0 | — | — |
| Increase Decrease Through Sharebased Payment Transactions | £5.0M | -£1.0M | — |
| Intangible Assets Other Than Goodwill | £45.0M | £64.0M | £69.0M |
| Interest Paid Classified As Operating Activities | £32.0M | £35.0M | — |
| Investments In Joint Ventures | £2.0M | £2.0M | £2.0M |
| Issued Capital | £28.0M | £29.0M | £29.0M |
| Liabilities | £1.27B | £1.43B | £1.31B |
| Net Assets Liabilities | £188.0M | £422.0M | £333.0M |
| Noncurrent Investments Other Than Investments Accounted For Using Equity Method | £4.0M | £0 | £0 |
| Noncurrent Receivables | £25.0M | £24.0M | £19.0M |
| Noncurrent Recognised Assets Defined Benefit Plan | £1.0M | £0 | £0 |
| Other Comprehensive Income | -£9.0M | £74.0M | — |
| Other Comprehensive Income Net of Tax Exchange Differences On Translation | -£9.0M | -£15.0M | — |
| Other Comprehensive Income That Will Be Reclassified To Profit Or Loss Net of Tax | -£9.0M | -£15.0M | — |
| Other Comprehensive Income That Will Not Be Reclassified To Profit Or Loss Net of Tax | £0 | £89.0M | — |
| Other Longterm Provisions | £0 | £13.0M | £16.0M |
| Other Reserves | -£254.0M | -£268.0M | -£255.0M |
| Other Shortterm Provisions | £1.0M | £4.0M | £1.0M |
| Proceeds From Sales of Investments Other Than Investments Accounted For Using Equity Method | £8.0M | £0 | — |
| Proceeds From Sales Or Maturity of Financial Instruments Classified As Investing Activities | £7.0M | £9.0M | — |
| Profit Loss From Continuing Operations | -£24.0M | £43.0M | — |
| Profit Loss From Discontinued Operations | -£113.0M | £17.0M | — |
| Purchase of Treasury Shares | £50.0M | — | — |
| Reserve of Exchange Differences On Translation | -£15.0M | -£9.0M | £5.0M |
| Retained Earnings | £69.0M | £315.0M | £202.0M |
| Share Premium | £316.0M | £316.0M | £316.0M |
Methodology
Every line item above is a fact tagged in WH SMITH PLC's annual report
filed in the European Single Electronic Format (ESEF) under the IFRS
taxonomy (ifrs-full) — the income statement, balance sheet
and cash-flow statement as the filer reported them. Values are shown
as-is, in the reporting currency (GBP), without
rescaling; the row labels map to the underlying concept name (e.g.
Revenue → ifrs-full:Revenue, Operating profit →
ifrs-full:ProfitLossFromOperatingActivities, Diluted EPS →
ifrs-full:DilutedEarningsLossPerShare), and any concept
without a curated label is shown under “Other reported items” with its
de-camel-cased tag name. Only consolidated, default-member facts are
shown (segment / dimensional breakdowns are excluded).
“Derived metrics” (free cash flow, margins, ROE, …) are computed from those facts by the same model the U.S. financials pages use — not tagged by the filer.
Source: machine-readable OIM xBRL-JSON aggregated by filings.xbrl.org (XBRL International). Entity identity is resolved by LEI via the public-domain GLEIF register. This is reference data, not investment advice.