The WACC of U.K. SPAC PLC (SPC.L) is 8.3%.
| Range | Selected | |
| Cost of equity | 10.40% - 14.80% | 12.60% |
| Tax rate | 15.60% - 24.90% | 20.25% |
| Cost of debt | 5.00% - 5.00% | 5.00% |
| WACC | 7.3% - 9.3% | 8.3% |
| Category | Low | High |
| Long-term bond rate | 2.9% | 3.4% |
| Equity market risk premium | 5.3% | 6.3% |
| Adjusted beta | 1.4 | 1.71 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 10.40% | 14.80% |
| Tax rate | 15.60% | 24.90% |
| Debt/Equity ratio | 1 | 1 |
| Cost of debt | 5.00% | 5.00% |
| After-tax WACC | 7.3% | 9.3% |
| Selected WACC | 8.3% | |