<div id="readability-page-1"> <time datetime="2025-12-14T09:19:54+00:00"> Sunday 14 December 2025 9:19 am </time> | Updated: <time datetime="2025-12-14T09:20:39+00:00"> Sunday 14 December 2025 9:20 am </time> <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>The release of the results was initially due to take place on November 12</figcaption> </figure> WH Smith is set to shed light on the state of its finances next week after its annual results were delayed following accounting errors which led to the resignation of its boss.The historic retailer, which is now focused on travel stores, will reveal results for the year to August 31 on Friday.It is expected to reveal a drop in profits, driven by significantly weaker profits for its North American business, which had originally been overstated due to issues in the audit process.The release of the results was initially due to take place on November 12 but this was pushed back to December 16 as a result.On Friday December 12, the group said this would be delayed again to Friday December 19.WH Smith told shareholders the delay would give auditor PwC “further time to complete the required audit procedures”.The delay comes after Carl Cowling resigned as WH Smith’s chief executive last month after a report by Deloitte confirmed the accounting problems.The retailer, which sold its UK high street stores earlier this year to focus on its travel locations, first revealed accounting issues in August.Its shares tumbled by as much as 40% after it discovered trading profit in North America had been overstated, when reviewing its finances.The business cut its profit forecasts as a result.Last month, an independent review by Deloitte found a number of “shortcomings” as the group overstated profits in the US business by as much as £50 million.WH Smith warned that it expects profits in its US business for delayed full-year results in the range of £5 million to £15 million – down from the £55 million originally expected in the market and the £25 million revised guidance when the accounting issue was first uncovered.WH Smith is focused solely on its 1,300 shops in global travel locations – such as in airports, train stations and hospitals – after selling its high street chain of about 480 shops to Hobbycraft owner Modella Capital in June.As part of the deal, the WH Smith name is disappearing from British high streets and being replaced by brand TGJones.Next week, WH Smith is expected to reveal pre-tax profits of between £100 million and £110 million for the past year.This will represent a slump from a £171 million profit a year earlier.<div>By Henry Saker-Clark, PA Deputy Business Editor </div> </div>

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WH Smith 计划于 12 月 19 日发布其延迟的年度业绩，原因是会计错误导致首席执行官 Carl Cowling 辞职。该零售商目前专注于旅行商店，预计利润将大幅下降，特别是在其北美业务中，原因是利润被高估。德勤的独立审查发现利润高估了 5000 万英镑。WH Smith 预计税前利润为 1 亿至 1.1 亿英镑，低于去年 1.71 亿英镑

WH Smith 将公布推迟的业绩，因会计错误影响了进展