<div id="readability-page-1">  <p><time datetime="2025-10-29T07:59:21+00:00">    Wednesday 29 October 2025 7:59 am  </time></p>             <figure>    <div>       </div> <img width="742" height="495" src="https://imageproxy.pbkrs.com/https://www.cityam.com/wp-content/uploads/2024/09/whsmithgettyimages-57ed5d321aa97-57ed5d325281e.webp/query-dz03NDI?x-oss-process=image/auto-orient,1/interlace,1/resize,w_1440,h_1440/quality,q_95/format,jpg" original-src="https://imageproxy.pbkrs.com/https://www.cityam.com/wp-content/uploads/2024/09/whsmithgettyimages-57ed5d321aa97-57ed5d325281e.webp/query-dz03NDI"/>  <figcaption>Going forward, the only remaining WH Smith shops will be in airports, train stations and motorway service stations – alongside some remaining stores in hospitals. </figcaption> </figure> <p>WH Smith has delayed the publication of its results by more than a month as it wrestles to get to the bottom of accounting issues that caused profit expectations to be overstated by tens of millions of pounds.</p><p>The global travel retailer was due to publish its preliminary results on 12 November, but has now pushed the date back to 16 December, as audit firm Deloitte investigates flaws in its accounting systems.</p><p>“The revised date will provide the company time to respond to the Deloitte review and allow the group’s auditors, PricewaterhouseCoopers LLP, to complete the required audit procedures,” the firm said.</p><p>WH Smith saw its shares tumble in August after it admitted an overstatement of £30m in its expected profit for its North America division.</p><p>The FTSE 250 firm said the error was due to “the accelerated recognition of supplier income in the North America division.”</p><p>It more than halved its expected trading profit in North America, from £55m to £25m, as a result.</p><p>The company’s stock has fallen by more than two-fifths since the start of the year, taking it below a £1bn market value for the first time in years.</p><h2 id="h-all-change-at-smith-s">All change at Smith’s</h2><p>The accounting quandary comes amid a period of intense change for WH Smith as the stationer seeks to transform itself into a travel-focused operation.</p><p>Earlier this year, the company sealed a deal to offload its high street stores to private equity firm Modella in a £40m deal. </p><p>The move will see the chain disappear from Britain’s high street, where it has had a presence for more than a century, after Modella said it would rebrand the stores to ‘TG Jones’.</p><p>In July, WH Smith also sold its greetings card business, Funky Pigeon, to Card Factor in a £24m deal.</p><p>The changes will see the business return to its 19th-century roots as a travel retailer, where it began with stores and kiosks selling books and newspapers inside train stations.</p> </div>

SMWH

<p>WH Smith 将其业绩发布从 11 月 12 日推迟至 12 月 16 日，原因是持续的会计问题导致其北美部门的利润虚增 3000 万英镑。该公司正在接受德勤的审查，同时普华永道正在进行审计。WH Smith 的股票今年大幅下跌，市值已降至 10 亿英镑以下。该零售商正在转型为以旅行为重点的运营，早些时候已出售其高街商店和贺卡业务</p>

由于会计问题持续存在，WH Smith 将结果发布推迟了一个多月