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L.4 · ADVANCED · 3 MIN

Unlevering and Relevering Beta

Observed betas reflect BOTH business risk AND financial risk (leverage). To compare companies with different capital structures, you must unlever their betas to isolate pure business risk, then relever to the target capital structure.

Quiz · 5 questions ↓
§ 01
AAPL — Debt/Equity, Market Cap. Open AAPL on the Ledge to see current values.
§ 02
β Unlevered = β Levered / [1 + (1 − Tax) × (D/E)]
§ 03
StepWhat You’re DoingFormula
1. UnleverRemove financial risk from peer betasβu = βL / [1 + (1−T)(D/E)]
2. AverageTake median unlevered beta of peersMedian(βu)
3. ReleverAdd target company’s financial risk backβL = βu × [1 + (1−T)(D/E)]
§ 04

Using an industry unlevered beta and relevering to your target’s capital structure is more reliable than using the target’s own levered beta, which is noisy and unstable.

§ 05
Take 3–5 peers in the same industry. Unlever each beta using their D/E ratios. The median unlevered beta should be more stable than any individual company’s levered beta.
§ 06
Two companies in the same industry: Company A has beta 1.5 and D/E of 1.0. Company B has beta 0.9 and D/E of 0.2. Which has higher business risk?
§ 07

The unlevering/relevering process is essential for any cross-company comparison. Without it, you’re comparing apples to oranges — mixing business risk with capital structure choices.

§ 08
Company A's levered beta is 1.4 (D/E = 1.0). You're valuing a similar-industry company (D/E = 0.3). How do you adjust beta?
Five questions · AI feedback

Sit with the ideas.

Three restaurant chains have: (A) Beta 1.2, D/E 0.5x; (B) Beta 1.5, D/E 1.0x; (C) Beta 0.95, D/E 0.1x. Tax rate is 25% for all. What are their unlevered betas, and what do they tell you?

Why:
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