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The Value Brief: Surviving the Cost of Capital Tug-of-War

The financial markets are currently caught in a tug-of-war between unprecedented technological expansion and tightening financial conditions. While monumental revenue growth at major semiconductor and cloud infrastructure providers confirms that artificial intelligence spending has moved past mere speculation, macroeconomic realities are simultaneously reasserting themselves. With the 10-year Treasury yield flirting with the 5% threshold and the Federal Reserve poised to raise benchmark rates again, the cost of capital is rising. For long-term, valuation-driven investors, this environment demands a rigorous reassessment of discount rates and a closer look at balance sheet health.

The 5% Treasury Threshold and Your Discount Rates

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