The WACC of Churchill China PLC (CHH.L) is 7.5%.
| Range | Selected | |
| Cost of equity | 6.30% - 8.80% | 7.55% |
| Tax rate | 22.10% - 25.90% | 24.00% |
| Cost of debt | 4.60% - 8.10% | 6.35% |
| WACC | 6.2% - 8.8% | 7.5% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | 0.38 | 0.55 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 6.30% | 8.80% |
| Tax rate | 22.10% | 25.90% |
| Debt/Equity ratio | 0.01 | 0.01 |
| Cost of debt | 4.60% | 8.10% |
| After-tax WACC | 6.2% | 8.8% |
| Selected WACC | 7.5% | |