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a)What conclusions can we make from the slight drop in WACC from 2009 to 2010? b)Does it makes sense for the WACC to slightly drop

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a)What conclusions can we make from the slight drop in WACC from 2009 to 2010? b)Does it makes sense for the WACC to slightly drop in 2010 from 5.95% to 5.43%, while: the Stock Price increased $34.42 to $46.87 Weight of Debt dropped 10% and After Tax Cost of Debt dropped from 5.29% to 4.08%? 2) What was the WACC for Heinz at the start of tiscal year that Income Before Taxes Income Taxes *Average Tax Rate Equity Long-term Debt Long-term Debt + Equity Weight of Equity Weight of Debt Cost of Equity After Tax Cost of Debt 2009 1,319.88300 375 483 00 28% 1.279.105.00 5,076,186,00 6,355,291.00 20.13% 79.87% 8.58% 5.29% DFKH ILMNOP 2010 Market Rate Premium. 0075 From Balance Sheet 1.290.454 00 free rate 0.0453 358,514 00 050 Long-term debt 5,076,186,00 4,559,152.00 28% Breed Rate of Return 00850 Short-term debt 61297.00 43,853.00 1948.496.00 5,137.483.00 4.603,005 00 4,559,152.00 6,507,648.00 Long-term weights 98.81% 99.05% 29.94% Short-term weights 1.19% 0.95% 70.06% 8.58% YTM Long-term bond 14,83% 11.39% 4,08% YTM Short-term bond 5.89% vd 453% WACC 5.95% 5.43% Weighted Average Cost of Debt After Tax Cost of Debt 7.35% 5 29% 5.67% 4,08% WACC (Weight of Equity * Cost of Equity) + (Weight of Debt. After Tax Cost of Debt) *Actual Tax Rates for 2009 was 28.45% and 27.78% 2003 2005 2006 2007 2008 2009 4.GAN 185 0.49% H.J. HEINZ: ESTIMATING THE COST OF CAPITAL IN UNCERTAIN TIMES Capital Market Data yields and prices as of the last trading day in April of the year indicated) Average Historic Melds 2004 1-Year 5-Year 10-Year 30-Year Moody's Aaa Moody's Baa 3 Month Paper 1.21% Heinz Capital Market Prices of Typical Issues 2010 0.41% 2.43 40 4.51 31039 2.02% 3.16% 3.77% 3.69 4.40% 4.09 4.53 51 5,51% 5.45 5.13 5.12 5,95 6.74% 400 6. 62 8.24% 5.07 2.97% 6.87% 1.9194 5.22% 6,079 0.24% 0.22 2009 34.42 27 Heinz Stock Price Bond Price: 6.750% coupon, semi-annual bond due 3/15/32 (BBB rated) 9 Bond Price: 6.625% coupon, semi-annual bond due 10/15/12 (BBB rated) 2010 46.87 116.9 113.7 91.4 116.5 30

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