The WACC of Scottish Investment Trust PLC (SCIN.L) is 9.8%.
| Range | Selected | |
| Cost of equity | 9.40% - 11.60% | 10.50% |
| Tax rate | 2.80% - 9.60% | 6.20% |
| Cost of debt | 4.90% - 5.80% | 5.35% |
| WACC | 8.8% - 10.8% | 9.8% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | 0.9 | 0.95 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 9.40% | 11.60% |
| Tax rate | 2.80% | 9.60% |
| Debt/Equity ratio | 0.14 | 0.14 |
| Cost of debt | 4.90% | 5.80% |
| After-tax WACC | 8.8% | 10.8% |
| Selected WACC | 9.8% | |