CFA® Level 1: Firm's After Tax Cost of Debt

Firm's After Tax Cost of Debt

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Question

Consider the following characteristics of a firm:

Stock price $60 -

Annual dividend $1 -

Debt rate 12%

Equity floatation cost 5%

Tax rate 40%

Preferred Stock Par value $100 -

What is the firm's after tax cost of debt?

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Explanations

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A. B. C. D. E. F.

C

A firm's after tax cost of debt may be calculated using the following formula: After Tax Cost of Debt = Cost of Debt x (1 - Tax Rate). In this case the After Tax Cost of Debt = 12% x (1 - 40%) = 12% x 60% = 7.2%.