The WACC of Borders and Southern Petroleum PLC (BOR.L) is 4.8%.
| Range | Selected | |
| Cost of equity | 4.30% - 6.90% | 5.60% |
| Tax rate | 19.00% - 19.00% | 19.00% |
| Cost of debt | 5.00% - 5.00% | 5.00% |
| WACC | 4.2% - 5.5% | 4.8% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | 0.05 | 0.28 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 4.30% | 6.90% |
| Tax rate | 19.00% | 19.00% |
| Debt/Equity ratio | 1 | 1 |
| Cost of debt | 5.00% | 5.00% |
| After-tax WACC | 4.2% | 5.5% |
| Selected WACC | 4.8% | |