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Sustainable Growth Rate

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

What is Sustainable Growth Rate?

The sustainable growth rate is the fastest a company can grow its revenue and assets without raising new equity and without changing its leverage. It depends on profit margin, asset turnover, leverage, and the share of profit retained rather than paid out as dividends.

How It Works

  • Formula (DuPont-based): SGR = ROE × Retention ratio = ROE × (1 − Dividend payout)
  • If actual growth > SGR: the company must raise new equity, take more debt, or improve operations
  • If actual growth < SGR: cash builds up, suggesting buybacks or higher dividends
  • Useful for planning capital needs, dividend policy, and target growth
  • Sensitive to changes in any of the four drivers

Saudi Context

Saudi listed companies use the SGR to plan capital structure under the CMA framework. Family businesses also rely on it to balance dividend policy across generations without diluting ownership through equity raises.

Example

A Saudi listed company has ROE of 15% and a dividend payout ratio of 40%. Retention ratio = 60%. SGR = 15% × 60% = 9%. If management targets 12% revenue growth, it will need to raise new equity, increase leverage, or improve ROE — pure retention can’t fund the gap.

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