Cost of Preferred Stock Calculation | CFA® Level 1 Exam Prep

Cost of Preferred Stock Calculation

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Question

A firm's preferred equity has a face value of 100 and a 5.5% coupon. The equity is trading at $87.29 per share. The firm is in the 40% tax bracket. Its cost of preferred stock equals ________.

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A. B. C. D.

C

Preferred dividends are not tax-deductible. Hence, no tax adjustment is made while calculating the cost of preferred equity. The price of a perpetuity that pays C per year, at a discount rate of R, equals C/R. Hence, 87.29 = 5.5/R, giving R = 6.3%.