Small and Medium-Sized Enterprises (SMEs) play a pivotal role in the economic development of nations, contributing significantly to GDP growth and employment. In Mauritius, the SME sector accounts for 40% of the country's GDP and employs around 300,000 people. Despite government efforts and initiatives like SME Mauritius Ltd, the longevity and growth of Mauritian SMEs are hindered by various challenges. Access to finance remains a significant challenge, with most initial funding coming from owner-managers' personal funds, as financial institutions perceive SMEs as high-risk ventures due to their size and limited business experience. Managerial skills are lacking among many SME owner-managers, often resulting in an intuitive, trial-and-error approach to management. Marketing receives inadequate attention, hindering sustainable growth. Additionally, globalization presents challenges, impacting firm performance. The growth of SMEs in less developed economies heavily relies on government support programs. This research aims to identify and analyze the factors affecting the growth of Mauritian SMEs through a conceptual framework.