The WACC of Citizens & Northern Corp (CZNC) is 7.6%.
| Range | Selected | |
| Cost of equity | 6.90% - 9.40% | 8.15% |
| Tax rate | 17.50% - 18.10% | 17.80% |
| Cost of debt | 5.00% - 5.00% | 5.00% |
| WACC | 6.6% - 8.7% | 7.6% |
| Category | Low | High |
| Long-term bond rate | 3.9% | 4.4% |
| Equity market risk premium | 4.6% | 5.6% |
| Adjusted beta | 0.66 | 0.8 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 6.90% | 9.40% |
| Tax rate | 17.50% | 18.10% |
| Debt/Equity ratio | 0.14 | 0.14 |
| Cost of debt | 5.00% | 5.00% |
| After-tax WACC | 6.6% | 8.7% |
| Selected WACC | 7.6% | |