The term "SGR" can refer to various concepts, but one common meaning is "Sustainable Growth Rate." This financial metric indicates the maximum rate at which a company can grow its sales, earnings, and dividends without needing to increase debt or equity financing. It is calculated based on the company's return on equity and its retention ratio, which is the portion of earnings not paid out as dividends. Another context for "SGR" is in the field of education, where it may stand for "Student Growth Rate." This measure assesses the progress of students over time, often used in evaluating the effectiveness of educational programs. It helps educators understand how well students are learning and where improvements may be needed.