This study aims to examine the effect of intellectual capital on the company's financial performance and sustainable growth rate. The population in this study are primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021, totaling 111 companies. This sampling technique was carried out using a purposive sampling technique and obtained 31 companies that met the research criteria. This study uses multiple linear regression with the help of the SPSS data application tool. The results of this study indicate that the Intellectual Capital component, namely human capital efficiency and capital employed efficiency, has a positive and significant effect on financial performance, while structural capital efficiency has no effect on financial performance. In addition, intellectual capital which includes SCE and CEE has no effect on the sustainable growth rate, while HCE has a positive and significant effect on the sustainable growth rate.