The WACC of S&U PLC (SUS.L) is 6.8%.
| Range | Selected | |
| Cost of equity | 8.30% - 12.40% | 10.35% |
| Tax rate | 19.00% - 19.20% | 19.10% |
| Cost of debt | 5.00% - 5.00% | 5.00% |
| WACC | 5.9% - 7.6% | 6.8% |
| Category | Low | High |
| Long-term bond rate | 4.0% | 4.5% |
| Equity market risk premium | 6.0% | 7.0% |
| Adjusted beta | 0.72 | 1.06 |
| Additional risk adjustments | 0.0% | 0.5% |
| Cost of equity | 8.30% | 12.40% |
| Tax rate | 19.00% | 19.20% |
| Debt/Equity ratio | 1.32 | 1.32 |
| Cost of debt | 5.00% | 5.00% |
| After-tax WACC | 5.9% | 7.6% |
| Selected WACC | 6.8% | |