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WACC Calculator

Calculate Weighted Average Cost of Capital to determine your company's profitability threshold

Calculate WACC

Capital Structure

Total value of shareholders' equity

Total value of company debt

Cost Components

Required return on equity

Interest rate on debt

Corporate income tax rate

WACC Results

11.42%
Weighted Average Cost of Capital
Moderate Cost of Capital
$1,200,000
Total Capital
58.3%
Equity Weight
41.7%
Debt Weight
6.40%
After-Tax Cost of Debt
WACC Formula:E/(E+D) × Ce + D/(E+D) × Cd × (1-T)
Calculation:58.3% × 15% + 41.7% × 8% × 80%
Components:8.75% (equity) + 2.67% (debt) = 11.42%
Tax Shield:$8,000 annual tax savings

Investment Analysis

Moderate: Moderate cost of capital - typical for many companies
Recommendation: Maintain current capital structure and seek value-adding projects
Hurdle Rate: Projects must generate returns above 11.42% to create value.

Example: Small Company WACC Calculation

Company Financials

Equity Value: $700,000

Debt Value: $500,000

Cost of Equity: 15%

Cost of Debt: 8%

Corporate Tax Rate: 20%

Step-by-Step Calculation

Step 1 - Total Capital: $700,000 + $500,000 = $1,200,000

Step 2 - Equity Weight: $700,000 ÷ $1,200,000 = 58.3%

Step 3 - Debt Weight: $500,000 ÷ $1,200,000 = 41.7%

Step 4 - After-Tax Cost of Debt: 8% × (1 - 20%) = 6.4%

Step 5 - WACC: 58.3% × 15% + 41.7% × 6.4% = 8.75% + 2.67% = 11.42%

Result: Company needs to generate returns above 11.42% to create value

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WACC Components

E

Equity

Shareholders' ownership value

Market cap for public companies

D

Debt

Borrowed capital

Bonds, loans, credit facilities

Ce

Cost of Equity

Required return on equity

Often calculated using CAPM

Cd

Cost of Debt

Interest rate on debt

Weighted average if multiple debts

T

Tax Rate

Corporate income tax

Creates tax shield for debt

WACC Applications

Investment evaluation and capital budgeting

Company valuation (DCF models)

Performance measurement (EVA)

Capital structure optimization

Mergers and acquisitions analysis

Hurdle rate for project approval

Understanding WACC (Weighted Average Cost of Capital)

What is WACC?

WACC represents the average cost of capital from all sources, weighted by their proportion in the capital structure. It's the minimum return a company must earn to satisfy all stakeholders and maintain its value.

Why is WACC Important?

  • Sets the hurdle rate for investment decisions
  • Used as discount rate in DCF valuations
  • Measures cost of capital and financing efficiency
  • Helps optimize capital structure decisions

WACC Formula

WACC = E/(E+D) × Ce + D/(E+D) × Cd × (1-T)

Where:

E = Market value of equity

D = Market value of debt

Ce = Cost of equity

Cd = Cost of debt

T = Corporate tax rate

Tax Shield Benefit

Debt interest is tax-deductible, creating a "tax shield" that reduces the effective cost of debt. This makes debt financing more attractive than equity financing from a tax perspective.

Note: Projects with returns above WACC create value, while those below destroy value

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