hard · Investment Banking valuation-core

An analyst is building a DCF and computes WACC using a target capital structure of 40% debt. The company is currently 20% debt-funded but management commits to the 40% target. A junior banker re-levers the equity beta to the 40% target, applies a higher pre-tax cost of debt reflecting the riskier 40%-levered profile, and discounts the explicit-period unlevered free cash flows at this single WACC.

Holding all else equal, why does this approach most likely OVERSTATE the value of the firm relative to a theoretically correct treatment?

  1. The unlevered FCFs already fully embed the interest tax shield within their calculation, so applying a tax-adjusted WACC to them double-counts the leverage benefit and inflates the resulting firm value
  2. Using a constant 40% WACC assumes the target structure prevails throughout, but the firm is only 20% levered today, so the early-year tax shields are smaller than the constant WACC credits, overstating value
  3. Re-levering beta to the 40% target raises the cost of equity used in the WACC blend, which lowers the overall discount factor and mechanically raises every present value across the explicit period
  4. The higher pre-tax cost of debt that reflects the riskier 40%-levered profile should instead be applied against the levered free cash flows, not the unlevered ones, creating a numerator-denominator mismatch

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