Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Pensum Group ZRTBUD:PENSUM 83 WACC % is 10.46% as of Jul. 17, 2026, which is 8% below its 10-year median of 11.31. GuruFocus rates BUD:PENSUM with a GF Score™ of 83/100 and a GF Value™ of Ft3,382.41 (Significantly Undervalued). The stock has 8 warning signs investors should review. Among 1,116 Business Services companies, Pensum Group ZRT ranks worse than 77.24% on this metric.
As of today (2026-07-17), Pensum Group ZRT's weighted average cost of capital is 10.46%%. Pensum Group ZRT's ROIC % is 6.12% (calculated using TTM income statement data).
Pensum Group ZRT earns returns that do not match up to its cost of capital. It will destroy value as it grows.
*Note: The beta of this company cannot be obtained because it has a price history shorter than 3 years. It will thus be set to 1 as default to calculate WACC.
For a comprehensive WACC calculation, please access the WACC Calculator.
Pensum Group ZRT (BUD:PENSUM) WACC % Explanation
Because it costs money to raise capital. A firm that generates higher ROIC % than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.
As of today, Pensum Group ZRT's weighted average cost of capital is 10.46%%. Pensum Group ZRT's ROIC % is 6.12% (calculated using TTM income statement data).
Pensum Group ZRT earns returns that do not match up to its cost of capital. It will destroy value as it grows.
*Note: The beta of this company cannot be obtained because it has a price history shorter than 3 years. It will thus be set to 1 as default to calculate WACC.
Be Aware
1. GuruFocus uses book value of debt (D) to do the calculation. It is simplified by adding latest one-year semi-annual average Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation together.
For companies that report quarterly, GuruFocus combines all of the most recent year's quarterly debt data from the beginning of the year to the year-end and calculates the average.
For companies that report semi-annually, GuruFocus combines all of the most recent year's semi-annual debt data from the start of the year to the year-end and calculates the average.
For companies that report annually, GuruFocus combines the beginning and ending annual debt data from the most recent year and then calculates the average.
2. The WACC formula discussed above does not include Preferred Stock. Please adjust if preferred stock is considered.
3. (Expected Return of the Market - Risk-Free Rate of Return) is also called market premium. GuruFocus requires market premium to be 6%.
4. GuruFocus uses the latest TTM Interest Expense divided by the latest one-year semi-annual average debt to get the simplified cost of debt.
Related Terms
Pensum Group ZRT WACC % Historical Data
* Premium members only.
The historical data trend for Pensum Group ZRT's WACC % can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
For the Staffing & Employment Services subindustry, Pensum Group ZRT's WACC %, along with its competitors' market caps and WACC % data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Pensum Group ZRT WACC % vs Business Services Industry
For the Business Services industry and Industrials sector, Pensum Group ZRT's WACC % distribution charts can be found below:
* The bar in red indicates where Pensum Group ZRT's WACC % falls into.
The weighted average cost of capital (WACC) is the rate that a company is expected to pay on average to all its security holders to finance its assets. The WACC is commonly referred to as the firm's cost of capital. Generally speaking, a company's assets are financed by debt and equity. WACC is the average of the costs of these sources of financing, each of which is weighted by its respective use in the given situation. By taking a weighted average, we can see how much interest the company has to pay for every dollar it finances.
WACC
=
E
/
(E + D)
*
Cost of Equity
+
D
/
(E + D)
*
Cost of Debt
*
(1 - Tax Rate)
1. Weights:
Generally speaking, a company's assets are financed by debt and equity. We need to calculate the weight of equity and the weight of debt.
The market value of equity (E) is also called "Market Cap". As of today, Pensum Group ZRT's market capitalization (E) is Ft4356.654 Mil.
The market value of debt is typically difficult to calculate, therefore, GuruFocus uses book value of debt (D) to do the calculation. It is simplified by adding the latest one-year semi-annual average Short-Term Debt & Capital Lease Obligation and Long-Term Debt & Capital Lease Obligation together. As of Dec. 2025, Pensum Group ZRT's latest one-year semi-annual average Book Value of Debt (D) is Ft841.476 Mil.
a) weight of equity = E / (E + D) = 4356.654 / (4356.654 + 841.476) = 0.8381
b) weight of debt = D / (E + D) = 841.476 / (4356.654 + 841.476) = 0.1619
2. Cost of Equity:
GuruFocus uses Capital Asset Pricing Model (CAPM) to calculate the required rate of return. The formula is:
Cost of Equity = Risk-Free Rate of Return + Beta of Asset * (Expected Return of the Market - Risk-Free Rate of Return)
a) GuruFocus uses 10-Year Treasury Constant Maturity Rate as the risk-free rate. It is updated daily. The current risk-free rate is 5.65%. Please go to Economic Indicators page for more information. Please note that we use the 10-Year Treasury Constant Maturity Rate of the country/region where the company is headquartered. If the data for that country/region is not available, then we will use the 10-Year Treasury Constant Maturity Rate of the United States as default.
b) Beta is the sensitivity of the expected excess asset returns to the expected excess market returns. Pensum Group ZRT's beta cannot be obtained because it has a price history shorter than 3 years. It will thus be set to 1 as default to calculate WACC.
c) (Expected Return of the Market - Risk-Free Rate of Return) is also called market premium. GuruFocus requires market premium to be 6%.
Cost of Equity = 5.65% + 1 * 6% = 11.65%
3. Cost of Debt:
GuruFocus uses latest TTM Interest Expense divided by the latest one-year semi-annual average debt to get the simplified cost of debt.
As of Dec. 2025, Pensum Group ZRT's interest expense (positive number) was Ft89.244 Mil. Its total Book Value of Debt (D) is Ft841.476 Mil.
Cost of Debt = 89.244 / 841.476 = 10.6057%.
4. Multiply by one minus TTM Tax Rate:
GuruFocus uses the most recent TTM Tax Expense divided by the most recent TTM Pre-Tax Income to calculate the tax rate. The calculated TTM tax rate is limited to between 0% and 100%. If the calculated tax rate is higher than 100%, it is set to 100%. If the calculated tax rate is less than 0%, it is set to 0%.
The latest calculated TTM Tax Rate = 99.102 / 166.914 = 59.37%.
Pensum Group ZRT's Weighted Average Cost Of Capital (WACC) for Today is calculated as:
WACC
=
E / (E + D)
*
Cost of Equity
+
D / (E + D)
*
Cost of Debt
*
(1 - Tax Rate)
=
0.8381
*
11.65%
+
0.1619
*
10.6057%
*
(1 - 59.37%)
=
10.46%
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Pensum Group ZRT (BUD:PENSUM) has a WACC % of 10.46% as of Jul. 17, 2026. The weighted average cost of capital (WACC) is the average rate a company pays to finance assets. View historical data on Pensum Group ZRT and its competitors. This is near median its historical median of 11.31. Over the past decade, Pensum Group ZRT's WACC % has ranged from 1.40 to 13.89. According to the industry distribution chart, Pensum Group ZRT ranks #862 out of 1116 companies in the Business Services industry, placing it in the top 77.2%.
Is Pensum Group ZRT's WACC % too high?
Pensum Group ZRT's current WACC % of 10.46% is near median its 10-year median of 11.31. Over the past 10 years, this metric has ranged from a low of 1.40 to a high of 13.89. The Business Services industry median WACC % is 7.28. Pensum Group ZRT's value of 10.46% is 43.8% above this industry median. Based on the distribution chart, Pensum Group ZRT ranks #862 out of 1116 companies in the Business Services industry, which is in the bottom quartile relative to peers. Overall, Pensum Group ZRT has a GF Score™ of 83/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Pensum Group ZRT's WACC % compare to KFY and RHI?
According to the Business Services industry distribution chart, Pensum Group ZRT ranks #862 out of 1116 companies for WACC %. This places Pensum Group ZRT in the lower half of its industry. The industry median WACC % is 7.28. Pensum Group ZRT's value of 10.46% is 43.8% above this benchmark. Historically, Pensum Group ZRT's own WACC % has ranged from 1.40 to 13.89 over the past decade. While the company's 10-year median is 11.31 vs. the industry median of 7.28, Pensum Group ZRT has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good WACC % for a Business Services company?
The median WACC % among Business Services companies is 7.28, based on 1,116 companies in the industry. Companies in the top quartile (top 25%) have a WACC % significantly above this median, while those in the bottom quartile fall well below. However, WACC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Pensum Group ZRT's current WACC % of 10.46% is 43.8% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high WACC % mean?
A high WACC % can signal that a stock is expensive relative to its fundamentals. The weighted average cost of capital (WACC) is the average rate a company pays to finance assets. View historical data on Pensum Group ZRT and its competitors. For the Business Services industry, the median WACC % is 7.28 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Pensum Group ZRT's current WACC % is 10.46%, which is near median its own 10-year median of 11.31. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Pensum Group ZRT stock overvalued right now?
Based on GuruFocus' analysis, Pensum Group ZRT (BUD:PENSUM) is currently considered Significantly Undervalued. The stock's GF Value™ is Ft3,382.41, compared to a current price of Ft2,260.00 — trading 33.2% below its estimated fair value. The current WACC % is 10.46%, which is near median its 10-year median of 11.31 and 43.8% above the Business Services industry median of 7.28. Pensum Group ZRT's overall GF Score™ is 83/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is WACC % calculated?
WACC % is calculated from a company's financial statements. For Pensum Group ZRT (BUD:PENSUM), the current WACC % is 10.46% as of Jul. 17, 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Pensum Group ZRT (BUD:PENSUM) Overvalued in 2026?
Based on GuruFocus' analysis, Pensum Group ZRT stock appears to be undervalued.
The current stock price of Ft2,260.00 is trading 33.2% below its estimated GF Value™ of Ft3,382.41.
GuruFocus considers Pensum Group ZRT to be Significantly Undervalued.
Key valuation signals for BUD:PENSUM:
WACC %: 10.46% (near median its 10-year median of 11.31)
GF Value™: Ft3,382.41 vs. price of Ft2,260.00 (33.2% below fair value)
Industry Position: 43.8% above the Business Services median (#862 of 1116)
No single metric tells the full story. See the BUD:PENSUM stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Pensum Group ZRT is a provider of human resource services in Hungary. Its service portfolio includes domestic and foreign staffing, outsourcing, and recruitment. The company offers services to Hungary, Austria and Germany.
83GF Score
Get the complete analysis for BUD:PENSUM
WACC % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
BUD:PENSUM has been successfully added to your 
