RicherFin Education

Corporate Finance

Estimating the Cost of Capital

Estimating the cost of capital requires a coherent set of assumptions about currency, business risk, marginal debt and target capital structure rather than the observation of a single rate.

The decision examined

For an illiquid or unlisted company, business risk is often reconstructed from comparables. Their leverage must be removed before the target company's financing structure is applied.

Learning outcomes

  • Select a currency-consistent reference rate.
  • Build a business-risk peer group.
  • Unlever and relever beta.
  • Document a defensible WACC range.

Key concepts

  • Reference rate
  • Equity risk premium
  • Asset beta
  • Credit spread
  • Target leverage
  • Country risk

Course structure

  1. Estimation architecture
  2. Currency
  3. Risk premium
  4. Comparables
  5. Marginal debt
  6. Sensitivity

Analytical framework

Isolate business risk

Under a simplified convention in which debt risk is limited, observed equity beta may be unlevered as follows:

Unlevered beta

βa = βe1+(1−T)DE

The resulting asset betas are comparable only when the underlying activities, cyclicality and operating models are sufficiently similar.

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