The WACC of European Smaller Companies Trust PLC (ESCT.L) is 12.5%.
| Range | Selected | |
| Cost of equity | 12.50% - 14.90% | 13.70% |
| Tax rate | 1.80% - 2.30% | 2.05% |
| Cost of debt | 4.00% - 4.60% | 4.30% |
| WACC | 11.4% - 13.6% | 12.5% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | 1.42 | 1.42 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 12.50% | 14.90% |
| Tax rate | 1.80% | 2.30% |
| Debt/Equity ratio | 0.14 | 0.14 |
| Cost of debt | 4.00% | 4.60% |
| After-tax WACC | 11.4% | 13.6% |
| Selected WACC | 12.5% | |