<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 將其業績發佈從 11 月 12 日推遲至 12 月 16 日，原因是持續的會計問題導致其北美部門的利潤虛增 3000 萬英鎊。該公司正在接受德勤的審查，同時普華永道正在進行審計。WH Smith 的股票今年大幅下跌，市值已降至 10 億英鎊以下。該零售商正在轉型為以旅行為重點的運營，早些時候已出售其高街商店和賀卡業務</p>

由於會計問題持續存在，WH Smith 將結果發佈推遲了一個多月