The Capital Structure represents the combination of debt and equity employed in financing a business enterprise. It is the mix or proportion of debt and equity which make up the total financing of the business. In business valuation analysis, the Capital Structure is an important measure which is included in the computation of the Weighted Average Cost of Capital (WACC), the indicators which are used to discount future cash flows to the present value. Thus, capital structure, through the cost of equity and cost of debt, influences the valuation conclusions reached by business valuation analysts when applying the cash flow methods.