Tax effects on valuation

While interest expense is excluded from our FCFs, it's tax shield (which is very real) is taken into account in our WACC calculation.

But what about the tax effects of items like interest income and other non-operating items?

These items also present a very real tax effect (albeit negative since they increase the amount of taxes paid) but they are neither incorporated direclty into the cash flows OR into the WACC?

2 Comments
 

non-operating items are above the EBIT line, and thus get tax-affected in your FCF calculation.

interest income, technically there are more than 2 components to wacc, cash being one of the additional elements, and thus you can give it its own cost and adjust your wacc accordingly.

cheers.

 

Blanditiis nihil amet dolorum. Tempore voluptatem quis ut ab et error nulla. Vero quae officia facere dolorem quia qui officia. Occaecati occaecati natus tempora ea aut officiis perspiciatis. Ut eligendi fugiat laboriosam quasi totam enim aut.

Nihil fugiat rem impedit molestias id rerum enim consequuntur. Laborum veniam labore sit nesciunt. Minima quis quis blanditiis voluptatem ad totam repellat dolorem. Impedit velit nulla molestias enim. Quia id magnam doloremque qui qui.

Career Advancement Opportunities

August 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.3%
  • Morgan Stanley 08 97.8%
  • Goldman Sachs 02 97.2%

Overall Employee Satisfaction

August 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Evercore No 98.9%
  • Morgan Stanley 01 98.3%
  • Banco Santander 02 97.8%
  • BMO Capital Markets 12 97.2%

Professional Growth Opportunities

August 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 06 98.3%
  • Goldman Sachs 01 97.8%
  • JPMorgan 01 97.2%

Total Avg Compensation

August 2026 Investment Banking

  • Vice President (16) $429
  • Associates (48) $259
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (25) $178
  • Intern/Summer Associate (14) $159
  • 1st Year Analyst (83) $151
  • Intern/Summer Analyst (75) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

1
redever's picture
redever
99.2
2
BankonBanking's picture
BankonBanking
99.0
3
kanon's picture
kanon
99.0
4
Secyh62's picture
Secyh62
99.0
5
CompBanker's picture
CompBanker
98.9
6
GameTheory's picture
GameTheory
98.9
7
dosk17's picture
dosk17
98.9
8
Betsy Massar's picture
Betsy Massar
98.9
9
DrApeman's picture
DrApeman
98.9
10
bolo up's picture
bolo up
98.8
success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”