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Key facts and assumptions concerning Costco Company, at December 31, 2011, appea

ID: 2757255 • Letter: K

Question

Key facts and assumptions concerning Costco Company, at December 31, 2011, appear below:

Yield to maturity on long-term government bonds: 3.28%

Yield to maturity on company long-term bonds: 4.62%

Coupon rate on company long-term bonds: 5.50%

Market price of risk, or risk premium: 6.10%

Estimated company equity beta: 0.80

Stock price per share: $75.08

Number of shares outstanding: 449.5 million

Book value of equity: $11,585 million

Book value of interest-bearing debt: $2,524 million

Tax rate: 35%

Use the above information to answer the following questions.

1. Estimate Costco's cost of equity capital.

2. Estimate Costco's weighted-average cost of capital.

Please provide calculation details

Explanation / Answer

1. Costco's Cost of equity capital can be calculated with the help of CAPM method. The formula to calculate the cost of equity is as follows ;

Cost of equity (Ke) = Rf + B(Rm-Rf) ; where Rf = risk free rate ie. 3.28%; B = Beta of company i.e 0.80; Risk Premium (i.e Rm - Rf) = 6.10%. Substituting these values in the formula, we get

Ke. = 3.28 + 0.80(6.10) = 3.28% + 4.88% = 8.16%. Hence, cost of equity is 8.16%

Note: Risk free rate is to be taken as interest on government bonds i.e 3.28%

2. CALCUATION OF WEIGHTED AVERAGE COST OF CAPITAL (iN MILLION DOLLERS)

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SOURCE                   BOOK VALUE               PROPORTION               COST (AFTER TAX)            WACC            

  EQUITY                    $11,585                              82%                                       = 8.16%         82% X 8.16% = 6.69

DEBT                            2,524                             18%                     5.50 X 65% = 3.575%      18% X 3.575% = 0,64

Note; Cost of debt is to be taken taken as company's coupon rate of interest after tax ie. 5.50 (100-tax rate i.e 35%) = 3.575%

Cost of equity is taken that is calculted in question no. 1, i.e 8.16%