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What is WACC?

A core Valuation interview question — asked in analyst and associate interviews across IB, PE, and the Big 4.

THE SHORT ANSWER

WACC — the weighted average cost of capital — is the blended return a company must earn to satisfy all of its capital providers. You weight the cost of equity and the after-tax cost of debt by their proportions of the capital structure at market values: WACC = E/V × Re + D/V × Rd × (1 − t). Debt is taken after tax because interest is tax-deductible. In a DCF, WACC is the discount rate for unlevered free cash flows: the rate must match cash flows that belong to all investors, which is why you discount FCFF — not levered cash flows — at WACC.

WHAT INTERVIEWERS LISTEN FOR

  • Blended required return of ALL capital providers — equity and debt
  • Weights at market values, not book values
  • Cost of debt is after tax (interest tax shield): Rd × (1 − t)
  • Pairs with unlevered free cash flow (FCFF) in a DCF — consistency of rate and flows

COMMON MISTAKES

  • Using book-value weights for the capital structure
  • Discounting levered cash flows (FCFE) at WACC — mixing investor perspectives

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