Qoyod
Pricing

Capital Asset Pricing Model

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Capital Asset Pricing Model?

The Capital Asset Pricing Model (CAPM) calculates the expected return on an asset based on its systematic risk. The formula is: expected return equals the risk-free rate plus beta times the equity risk premium. CAPM is widely used to estimate cost of equity in valuation and capital budgeting.

How It Works

  • Start with the risk-free rate, usually a government bond yield.
  • Estimate the asset’s beta, a measure of how it moves with the market.
  • Multiply beta by the equity risk premium (market return minus risk-free rate).
  • Add the result to the risk-free rate to get the required return.

Saudi Context

Saudi analysts often use the yield on long-dated Saudi government sukuk as the risk-free rate and add a regional equity risk premium when estimating cost of equity for Tadawul-listed companies.

Example

If the risk-free rate is 4 percent, beta is 1.2 and the equity risk premium is 6 percent, the required return is 4 + 1.2 x 6 = 11.2 percent.

Related Terms

Share this term
Ready to apply accounting the right way?

Qoyod runs your accounting with precision and full ZATCA compliance

Try Qoyod free for 14 days — No credit card required.