The WACC of Build-A-Bear Workshop Inc (BBW) is 7.7%.
| Range | Selected | |
| Cost of equity | 9.00% - 13.70% | 11.35% |
| Tax rate | 17.80% - 21.20% | 19.50% |
| Cost of debt | 5.00% - 5.00% | 5.00% |
| WACC | 6.5% - 8.8% | 7.7% |
| Category | Low | High |
| Long-term bond rate | 3.9% | 4.4% |
| Equity market risk premium | 4.6% | 5.6% |
| Adjusted beta | 1.11 | 1.57 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 9.00% | 13.70% |
| Tax rate | 17.80% | 21.20% |
| Debt/Equity ratio | 1 | 1 |
| Cost of debt | 5.00% | 5.00% |
| After-tax WACC | 6.5% | 8.8% |
| Selected WACC | 7.7% | |