Wednesday, November 26, 2014

Cost of Capital - Formulas

Cost of Debt = Pre-tax Cost of Debt * (1 - Tax Rate)

Cost of Preferred Stock = (Cash Dividends) / (Net Proceeds of PS [i.e. gross proceeds - costs])

Cost of Retained Earnings:

Capital Asset Pricing Model (CAPM)
= Risk-Free Rate + (beta * [Market Rate - Risk-Free Rate])

Discounted Cash Flow Model (DCF)
= (Dividend at the end of YR 1 / Markte Value of CS ) + Growth Rate

Bond Yield Plus Risk Premium (BYRP)
= Pre-tax cost of LT debt + Market Risk Premium

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