The WACC of British Smaller Companies VCT PLC (BSV.L) is 8.6%.
| Range | Selected | |
| Cost of equity | 10.40% - 16.00% | 13.20% |
| Tax rate | 19.00% - 19.00% | 19.00% |
| Cost of debt | 5.00% - 5.00% | 5.00% |
| WACC | 7.2% - 10.0% | 8.6% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | 1.08 | 1.57 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 10.40% | 16.00% |
| Tax rate | 19.00% | 19.00% |
| Debt/Equity ratio | 1 | 1 |
| Cost of debt | 5.00% | 5.00% |
| After-tax WACC | 7.2% | 10.0% |
| Selected WACC | 8.6% | |