The WACC of Standard Mercantile Acquisition Corp (SMA.TO) is 2.5%.
| Range | Selected | |
| Cost of equity | 1.30% - 1.40% | 1.35% |
| Tax rate | 25.90% - 26.50% | 26.20% |
| Cost of debt | 5.00% - 5.00% | 5.00% |
| WACC | 2.5% - 2.5% | 2.5% |
| Category | Low | High |
| Long-term bond rate | 3.2% | 3.7% |
| Equity market risk premium | 5.1% | 6.1% |
| Adjusted beta | -0.86 | -0.86 |
| Additional risk adjustments | 2.5% | 3.0% |
| Cost of equity | 1.30% | 1.40% |
| Tax rate | 25.90% | 26.50% |
| Debt/Equity ratio | 1 | 1 |
| Cost of debt | 5.00% | 5.00% |
| After-tax WACC | 2.5% | 2.5% |
| Selected WACC | 2.5% | |