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WH Smith posts first-half loss, launches potential 325 mln stg bond offering

April 28(Reuters) - British retailer WH Smith Plc on Wednesday reported a first-half loss and launched a potential 325-million-pounds ($452.30 million) offering of guaranteed senior unsecured convertible bonds due 2026.

The company, which sells everything from books and sandwiches to Bluetooth headphones, reported headline group loss before tax of 17 million pounds for the six months ending Feb. 28, compared with a profit of 80 million pounds a year earlier.

$1 = 0.7185 pounds Reporting by Pushkala Aripaka and Aby Jose Koilparambil in Bengaluru; Editing by Shinjini Ganguli

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