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Microlesson · 5-min read

Cost of Equity — Dividend Price and Earnings Price Approaches

## Cost of Equity: Dividend Price and Earnings Price Approaches

These are the simplest methods for estimating the cost of equity, suited to companies with stable (non-growing) dividends or earnings.

---

### 1. Dividend Price (D/P) Approach

Assumes the company pays a constant dividend forever (like a perpetuity).

```

Ke = D / P0

```

Where:

  • `D` = Annual dividend per share (constant)
  • `P0` = Current market price per share

Rearranged for price:

```

P0 = D / Ke

```

---

### 2. Earnings Price (E/P) Approach

Used when a company pays out all earnings as dividends (100% payout). Earnings per share proxies for the dividend.

```

Ke = EPS / P0

```

Note: This is equivalent to the inverse of the P/E ratio: Ke = 1/(P/E ratio)

---

### Limitations

  • Both assume zero growth — unsuitable for growing companies
  • D/P ignores retained earnings and capital gains
  • E/P is only valid when payout ratio = 100%

Worked example

### Example 1

Q15 – Bee Ltd. (Dividend Price Approach)

Annual dividend D = ₹27 per share (stable)

(1) Cost of equity when P0 = ₹150:

Ke = 27/150 = 18%

(2) Expected market price when Ke rises to 20%:

P0 = D/Ke = 27/0.20 = ₹135

(3) Dividend needed for P0 = ₹160 at Ke = 18%:

D = Ke × P0 = 18% × 160 = ₹28.80

### Example 2

Q16 – Renowned Ltd. (Earnings Price Approach)

Average EPS = ₹25 (uniform, 4-year business cycle)

(1) Ke when P0 = ₹150:

Ke = 25/150 = 16.67%

(2) Expected P0 when Ke rises to 18%:

P0 = EPS/Ke = 25/0.18 = ₹138.89

(3) EPS needed for P0 = ₹160 at Ke = 16.67%:

EPS = Ke × P0 = 16.67% × 160 = ₹26.67

⚠️ Common exam mistakes

  • Using book value per share in the denominator instead of current market price.
  • Applying the E/P approach when payout ratio is not 100% — in that case, use the Dividend Growth Model instead.
  • Confusing Ke = D/P0 (D/P approach, no growth) with Ke = D1/P0 + g (Gordon model, with growth).
Reference:
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