The WACC of Lowland Investment Company P L C (LWI.L) is 10.0%.
| Range | Selected | |
| Cost of equity | 9.40% - 12.10% | 10.75% |
| Tax rate | 0.10% - 0.20% | 0.15% |
| Cost of debt | 4.00% - 4.60% | 4.30% |
| WACC | 8.7% - 11.2% | 10.0% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | 0.9 | 1.01 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 9.40% | 12.10% |
| Tax rate | 0.10% | 0.20% |
| Debt/Equity ratio | 0.14 | 0.14 |
| Cost of debt | 4.00% | 4.60% |
| After-tax WACC | 8.7% | 11.2% |
| Selected WACC | 10.0% | |