The WACC of Scottish Oriental Smaller Companies Trust PLC (SST.L) is 9.8%.
| Range | Selected | |
| Cost of equity | 8.80% - 11.90% | 10.35% |
| Tax rate | 8.80% - 11.30% | 10.05% |
| Cost of debt | 4.60% - 4.60% | 4.60% |
| WACC | 8.5% - 11.2% | 9.8% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | 0.81 | 0.99 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 8.80% | 11.90% |
| Tax rate | 8.80% | 11.30% |
| Debt/Equity ratio | 0.09 | 0.09 |
| Cost of debt | 4.60% | 4.60% |
| After-tax WACC | 8.5% | 11.2% |
| Selected WACC | 9.8% | |