FinObservatory

Valuation / Industry

Apparel

35 US firms and 1,207 globally, in Damodaran’s 2026-01-05 snapshot. Among the 94 industries it ranks 46 by US cost of capital and 46 by US beta, and 48 and 71 respectively in the Global set. Ranks count down from the highest.

US cost of capital against all 94 industries

4.4%10.7%

Orange: Apparel, 7.13%. Grey caret: US total market, 6.96%.

US beta against all 94 industries

0.241.69

Orange: Apparel, 0.94. Grey caret: US total market, 0.91.

Cost of capital

Weighted average cost of capital and its components

Cost of equity is the risk-free rate plus beta times the equity risk premium, both fixed across every industry in a region, so the only industry-specific input to it is beta. Cost of capital is the equity-weighted cost of equity plus the debt-weighted after-tax cost of debt; both identities were verified against these numbers at build time.

USUS total marketGlobalGlobal total market
Firms355,9941,20748,156
Levered beta0.940.910.761.04
Cost of equity8.12%8.02%8.24%9.81%
Cost of debt (pre-tax)5.29%5.29%5.78%5.78%
Tax rate9.61%8.30%15.24%13.31%
Cost of debt (after tax)3.97%3.97%4.32%4.32%
Debt / (debt + equity)23.83%26.02%15.76%33.98%
Cost of capital7.13%6.96%7.62%7.94%

Source: Aswath Damodaran, NYU Stern, current industry data Vintage 2026-01-05. Methodology

Risk

Betas and dispersion

The betas file and the cost-of-capital file each carry a standard deviation of the equity. They agree in 190 of the 192 rows the two files share and disagree in 2. Both are shown rather than one being chosen. Utility (Water) (Global): 33.5% in the cost-of-capital file, 42.1% in the betas file; Utility (Water) (US): 29.6% in the cost-of-capital file, 48.1% in the betas file.

USUS total marketGlobalGlobal total market
Unlevered beta0.760.720.670.75
Unlevered beta, cash-corrected0.790.760.710.83
Debt / equity31.29%35.17%18.70%51.48%
Cash / firm value4.60%4.50%5.14%9.70%
Standard deviation of equity (betas file)46.26%48.07%40.91%42.07%
Standard deviation in stock (cost-of-capital file)46.26%48.07%40.91%42.07%
Std dev of operating income, 10 yr26.80%27.75%32.17%24.29%

Source: Aswath Damodaran, NYU Stern, current industry data Vintage 2026-01-05. Methodology

Multiples

Earnings

The aggregate ratios are total market capitalisation over total net income. The current, trailing and forward PEs are averages across the individual firms. They are not the same quantity.

USUS total marketGlobalGlobal total market
Aggregate market cap / net income, all firms41.2134.2232.3825.92
Aggregate market cap / net income, profitable firms27.0926.5626.2320.25
Firms with negative trailing net income62.9%57.2%37.0%38.9%
Current PE (average across firms)82.1072.1956.1980.20
Trailing PE (average across firms)37.8357.8659.3170.47
Forward PE (average across firms)24.8927.6620.6032.47
Expected growth, next 5 years13.6%14.0%21.3%16.8%
PEG ratio1.991.901.231.21

Book value

USUS total marketGlobalGlobal total market
Price / book3.894.613.292.48
Return on equity10.4%17.2%13.5%11.9%
EV / invested capital2.892.742.871.83
Return on invested capital15.8%9.0%16.1%6.7%

Sales

USUS total marketGlobalGlobal total market
Price / sales1.273.072.052.06
Net margin3.8%9.7%6.9%8.5%
EV / sales1.593.972.312.82
Pre-tax operating margin9.9%12.7%12.7%10.5%

Enterprise value

USUS total marketGlobalGlobal total market
EV / EBITDA, all firms13.8923.9515.9620.13
EV / EBITDA, positive-EBITDA firms10.3019.7314.0514.74
EV / EBIT, all firms16.1231.1218.2026.71
EV / EBIT, positive-EBITDA firms16.0929.1217.7021.71

Source: Aswath Damodaran, NYU Stern, current industry data Vintage 2026-01-05. Methodology

What is missing here

Every field above is populated for this industry in both regions.

This snapshot carries one vintage, 2026-01-05, and no other date column, so nothing on this page can be compared with an earlier or later reading of the same industry. The methodology page lists every trap found in the source.