The WACC of Scotgems PLC (SGEM.L) is 7.0%.
| Range | Selected | |
| Cost of equity | 6.90% - 11.60% | 9.25% |
| Tax rate | 2.50% - 6.60% | 4.55% |
| Cost of debt | 5.00% - 5.00% | 5.00% |
| WACC | 5.9% - 8.2% | 7.0% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | 0.48 | 0.95 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 6.90% | 11.60% |
| Tax rate | 2.50% | 6.60% |
| Debt/Equity ratio | 1 | 1 |
| Cost of debt | 5.00% | 5.00% |
| After-tax WACC | 5.9% | 8.2% |
| Selected WACC | 7.0% | |