The WACC of Luff Enterprises Ltd (LUFF.CN) is 8.7%.
| Range | Selected | |
| Cost of equity | 7.90% - 11.30% | 9.60% |
| Tax rate | 0.50% - 0.60% | 0.55% |
| Cost of debt | 5.00% - 5.00% | 5.00% |
| WACC | 7.3% - 10.0% | 8.7% |
| Category | Low | High |
| Long-term bond rate | 3.6% | 4.1% |
| Equity market risk premium | 5.5% | 6.5% |
| Adjusted beta | 0.79 | 1.03 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 7.90% | 11.30% |
| Tax rate | 0.50% | 0.60% |
| Debt/Equity ratio | 0.25 | 0.25 |
| Cost of debt | 5.00% | 5.00% |
| After-tax WACC | 7.3% | 10.0% |
| Selected WACC | 8.7% | |