The WACC of British Smaller Companies VCT2 PLC (BSC.L) is 7.6%.
| Range | Selected | |
| Cost of equity | 9.50% - 12.60% | 11.05% |
| Tax rate | 19.00% - 19.00% | 19.00% |
| Cost of debt | 5.00% - 5.00% | 5.00% |
| WACC | 6.8% - 8.3% | 7.6% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | 0.92 | 1.1 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 9.50% | 12.60% |
| Tax rate | 19.00% | 19.00% |
| Debt/Equity ratio | 1 | 1 |
| Cost of debt | 5.00% | 5.00% |
| After-tax WACC | 6.8% | 8.3% |
| Selected WACC | 7.6% | |