The WACC of Artisanal Spirits Company PLC (ART.L) is 4.2%.
| Range | Selected | |
| Cost of equity | 3.80% - 4.50% | 4.15% |
| Tax rate | 20.90% - 27.00% | 23.95% |
| Cost of debt | 4.10% - 7.00% | 5.55% |
| WACC | 3.5% - 4.8% | 4.2% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | -0.36 | -0.36 |
| Additional risk adjustments | 2.0% | 2.5% |
| Cost of equity | 3.80% | 4.50% |
| Tax rate | 20.90% | 27.00% |
| Debt/Equity ratio | 0.93 | 0.93 |
| Cost of debt | 4.10% | 7.00% |
| After-tax WACC | 3.5% | 4.8% |
| Selected WACC | 4.2% | |