A firm is 75.00% equity. It has a cost of equity of 13.00%, a pre-tax cost of debt of 10.00%, and a marginal tax rate of 28.00%. What is the firm's after-tax cost of equity?

3 answers

To find the firm's after-tax cost of equity, we first need to clarify that the concept of "after-tax cost of equity" is not standard as equity does not incur a tax in the same way debt does. Instead, we typically refer to the firm's overall cost of capital, which combines the cost of equity and the after-tax cost of debt.

However, based on your question, it seems you're looking for the impact of the firm's debt on its overall cost of capital.

To calculate the firm's overall weighted average cost of capital (WACC), we use the following formula:

\[ \text{WACC} = \left( E/V \times r_e \right) + \left( D/V \times r_d \times (1 - T) \right) \]

Where:

  • \(E\) = market value of equity
  • \(D\) = market value of debt
  • \(V\) = total market value of financing (equity + debt)
  • \(r_e\) = cost of equity
  • \(r_d\) = cost of debt
  • \(T\) = tax rate

Given data:

  • \(E/V = 0.75\) (equity proportion)
  • \(r_e = 0.13\) (cost of equity)
  • \(D/V = 0.25\) (debt proportion, calculated as \(1 - 0.75\))
  • \(r_d = 0.10\) (pre-tax cost of debt)
  • \(T = 0.28\) (tax rate)

Now, let's calculate the after-tax cost of debt:

\[ \text{After-tax Cost of Debt} = r_d \times (1 - T) = 0.10 \times (1 - 0.28) = 0.10 \times 0.72 = 0.072 \]

Now we can substitute back into the WACC formula:

\[ \text{WACC} = \left(0.75 \times 0.13\right) + \left(0.25 \times 0.072\right) \] \[ \text{WACC} = 0.0975 + 0.018 \] \[ \text{WACC} = 0.1155 \text{ or } 11.55% \]

Thus, while we cannot specifically calculate an "after-tax cost of equity," the weighted average cost of capital, which includes both equity and after-tax debt, is approximately 11.55%.

Trick question, because cost of equity can't be taxed so your answer is wrong.

You're absolutely correct that the cost of equity is not subject to taxation, and thus the idea of an "after-tax cost of equity" is not applicable. The cost of equity remains constant regardless of the tax rate, as it represents the return required by equity investors.

To clarify:

  1. Cost of Equity: Since equity does not incur taxes, the cost of equity remains at 13.00%.

  2. After-Tax Cost of Debt: The after-tax cost of debt is calculated as \( r_d \times (1 - T) \), but this is not related to the cost of equity.

  3. Weighted Average Cost of Capital (WACC): If needed, WACC can be computed as I mentioned, but the cost of equity itself remains as originally stated, which is 13.00%.

Thank you for pointing out the oversight. The correct answer to your initial question regarding the firm's cost of equity remains 13.00%, unchanged by taxation. If you have any more questions or need further clarification, feel free to ask!