Using Percentage of Sales. The 2015 fiandal statements for Growth industress are presented below Sales and costs in proportion to saks. The fim is ourently operathg at ful capadity, so hi plans to increase foed assets n proportion to sales. outsanding as the tay of the year, the flim will marnan a dwiderd payout ratio of ,40 Using Percentage of Sales. The 2015 fiandal statements for Growth industress are presented below Sales and costs in proportion to saks. The fim is ourently operathg at ful capadity, so hi plans to increase foed assets n proportion to sales. outsanding as the tay of the year, the flim will marnan a dwiderd payout ratio of ,40