Shape of growth-rate distribution determines the type of Non-Gibrat's Property

► We discuss differences between growth-rate distributions (GRDs) of sales and profits. ► The shapes are closely related to the two Non-Gibrat's Properties. ► The GRD of sales has wider tails than the linear GRD of profits in log-log scale. ► Non-Gibrat's Property reflects the dependence of the GRD on the initial value.