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Weighted Average Cost of Capital (WACC)

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

What is Weighted Average Cost of Capital (WACC)?

WACC is the average rate a company is expected to pay across its sources of capital — equity, debt, and preferred — weighted by their market values. It is widely used as a discount rate in valuation.

How It Works

  • Compute cost of equity (often via CAPM) and after-tax cost of debt.
  • Weight by the market-value mix of equity and debt.
  • Sum to get WACC.

Saudi Context

Saudi corporate WACCs typically land in the 8 to 12% range in SAR, with banks tighter and high-growth sectors wider. Zakat-only entities lose the conventional debt tax shield in the calculation.

Example

A Saudi company has 70% equity at 11% cost and 30% debt at 6% after-tax — WACC is 70% × 11% + 30% × 6% = 9.5%.

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