The WACC of Samuel Heath and Sons PLC (HSM.L) is 7.3%.
| Range | Selected | |
| Cost of equity | 6.40% - 8.30% | 7.35% |
| Tax rate | 18.40% - 24.10% | 21.25% |
| Cost of debt | 5.00% - 5.00% | 5.00% |
| WACC | 6.3% - 8.2% | 7.3% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | 0.4 | 0.47 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 6.40% | 8.30% |
| Tax rate | 18.40% | 24.10% |
| Debt/Equity ratio | 0.01 | 0.01 |
| Cost of debt | 5.00% | 5.00% |
| After-tax WACC | 6.3% | 8.2% |
| Selected WACC | 7.3% | |