The WACC of Accor SA (AC.PA) is 6.5%.
| Range | Selected | |
| Cost of equity | 6.30% - 8.40% | 7.35% |
| Tax rate | 12.20% - 19.10% | 15.65% |
| Cost of debt | 4.00% - 4.50% | 4.25% |
| WACC | 5.6% - 7.3% | 6.5% |
| Category | Low | High |
| Long-term bond rate | 3.0% | 3.5% |
| Equity market risk premium | 5.8% | 6.8% |
| Adjusted beta | 0.57 | 0.65 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 6.30% | 8.40% |
| Tax rate | 12.20% | 19.10% |
| Debt/Equity ratio | 0.31 | 0.31 |
| Cost of debt | 4.00% | 4.50% |
| After-tax WACC | 5.6% | 7.3% |
| Selected WACC | 6.5% | |