Paritian

Finance

WACC Calculator

Weighted average cost of capital, with the equity weight, the after-tax cost of debt, gearing and the tax shield.

Results

WACC 7.4850 %
Percentage 70.000 %
Cost of debt 3.9500 %
Debt to equity 0.4286
Annual tax shield 3.1500

What this tool does

Debt looks cheaper than equity partly because it is senior and partly because interest is tax deductible, and the second part is the tax shield shown at the end. That is the argument for gearing — up to the point where lenders and shareholders both start demanding more for the added risk, which the formula on its own cannot see. WACC is the discount rate a company should apply to its own projects of average risk.

Formula

WACC = E/V × Re + D/V × Rd × (1 − Tc)

Variables

SymbolMeaningUnit
eqMarket value of equity
dbMarket value of debt
reCost of equity%
rdCost of debt%
txCorporate tax rate%
WAWACC%
WEPercentage%
ADCost of debt%
GRDebt to equity
SHAnnual tax shield

Worked example

  • Market value of equity700
  • Market value of debt300
  • Cost of equity9 %
  • Cost of debt5 %
  • Corporate tax rate21 %
  • WACC7.4850 %
  • Percentage70.000 %
  • Cost of debt3.9500 %
  • Debt to equity0.4286
  • Annual tax shield3.1500

Limitations

  • This is an informational calculator, not personalised financial advice. Rates, fees, taxes and contract conditions vary between institutions and countries.
  • Tax rates and rounding rules differ between countries and sometimes between regions. Use the rate that applies to your invoice.
  • The result is an estimate based only on the values you type. Real situations often include factors this calculator does not know about.