The WACC of Borders and Southern Petroleum PLC (BOR.L) is 4.6%.
| Range | Selected | |
| Cost of equity | 3.00% - 7.30% | 5.15% |
| Tax rate | 19.00% - 19.00% | 19.00% |
| Cost of debt | 5.00% - 5.00% | 5.00% |
| WACC | 3.5% - 5.7% | 4.6% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | -0.16 | 0.32 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 3.00% | 7.30% |
| Tax rate | 19.00% | 19.00% |
| Debt/Equity ratio | 1 | 1 |
| Cost of debt | 5.00% | 5.00% |
| After-tax WACC | 3.5% | 5.7% |
| Selected WACC | 4.6% | |