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Dividend Discount Model

Term in Qoyod's Accounting Glossary — Practical definition with examples from the Saudi market.

What is Dividend Discount Model?

The Dividend Discount Model (DDM) values a share as the present value of all future dividends the holder expects to receive. The simplest form assumes dividends grow at a constant rate forever, giving the Gordon growth formula: price equals next year’s dividend divided by required return minus growth rate.

How It Works

  • Forecast future dividends per share.
  • Choose an appropriate required return, often from CAPM.
  • Discount each future dividend back to today.
  • Sum the present values, or use a perpetuity formula for steady growth.

Saudi Context

Saudi banks and utilities with stable payout policies, like SEC or Saudi Telecom, are well suited to DDM valuation; high-growth tech names usually need a multi-stage variant.

Example

If next year’s dividend is SAR 4, the required return is 10 percent and growth is 4 percent, the share value is 4 / (0.10 – 0.04) = SAR 66.67.

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