Answers / Valuation

Walk me through unlevering and relevering beta (the Hamada adjustment) and why you do it when using comparable companies.

An advanced Valuation question — expect it in final rounds and case-heavy interviews (IB, PE, Big-4 Transaction Services).

THE SHORT ANSWER

Observed (levered/equity) betas of comparable companies reflect both business risk and their individual capital structures, so you can't use a peer's raw beta directly for a target with different leverage. You unlever each comp's beta to strip out its financial risk — βu = βL / (1 + (1−tax)·D/E) — leaving asset (business) risk only. You then take a representative unlevered beta (often the median) and relever it at the target's own target capital structure: βL = βu · (1 + (1−tax)·D/E). That gives a beta consistent with how you intend to finance the target, which feeds the cost of equity in WACC. The point is comparability: you're isolating pure business risk from the peers and re-applying your subject company's leverage, rather than importing someone else's balance sheet.

WHAT INTERVIEWERS LISTEN FOR

  • Observed beta mixes business and financial risk
  • Unlever each comp: βu = βL/(1+(1−t)D/E)
  • Take median βu, relever at target's capital structure
  • Ensures beta matches the target's intended leverage

COMMON MISTAKES

  • Using a peer's levered beta directly
  • Forgetting the (1−tax) term
  • Relevering at the comp's leverage not the target's

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