Qoyod
Pricing

Gordon Growth Model

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

What is Gordon Growth Model?

The Gordon Growth Model is a simple version of the Dividend Discount Model that values a share based on a single constant dividend growth rate. Share value equals next year’s expected dividend divided by the required rate of return minus the constant growth rate.

How It Works

  • Estimate next year’s dividend per share.
  • Estimate a sustainable long-term growth rate, usually below the economy’s growth rate.
  • Determine the required return on equity.
  • Apply the formula P = D1 / (r – g).

Saudi Context

Equity research analysts covering mature Saudi blue chips often use the Gordon Growth Model as a sense check on multi-stage DCF valuations.

Example

For a company expected to pay SAR 5 next year, growing at 3 percent forever, with a 9 percent required return, the share is worth 5 / (0.09 – 0.03) = SAR 83.33.

Related Terms

Share this term
Ready to apply accounting the right way?

Qoyod runs your accounting with precision and full ZATCA compliance

Try Qoyod free for 14 days — No credit card required.