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Cost of Equity

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

What is Cost of Equity?

The cost of equity is the return shareholders require for investing in a company’s stock. It compensates investors for the risk of equity ownership and is a key input in valuation.

How It Works

  • Estimate using CAPM: risk-free rate + beta × equity risk premium.
  • Or use dividend discount model: (next dividend / share price) + growth rate.
  • Use as the discount rate for equity cash flows.

Saudi Context

Saudi equity analysts often build CAPM using a SAR-based risk-free rate (Saudi government bond yield), a country-adjusted equity risk premium, and sector betas from Tadawul.

Example

A Saudi company has a beta of 1.1, a risk-free rate of 4.5%, and an equity risk premium of 6%. Cost of equity is 4.5% + 1.1 × 6% = 11.1%.

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