SaaS einingsøkonomi sum hvør grundleggjari skal kunna

Most SaaS founders can describe their product in detail but struggle to explain their unit economics. This knowledge gap kills otherwise good businesses. Here are the metrics every SaaS founder must understand and track.

Monthly Recurring Revenue (MRR)

MRR is the normalised monthly revenue from all active subscriptions. It's your core health metric. Track MRR growth, new MRR from new customers, expansion MRR from upgrades, and churned MRR from cancellations separately. Your product finances dashboard should show all four.

Customer Acquisition Cost (CAC)

CAC = total sales and marketing spend ÷ number of new customers acquired in the same period. If you spent €10,000 on marketing last month and acquired 20 customers, your CAC is €500. Track this monthly and watch the trend.

Lifetime Value (LTV)

LTV = average revenue per account ÷ monthly churn rate. If the average account pays €50/month and you churn 2% of customers monthly, LTV = €50 ÷ 0.02 = €2,500. The LTV:CAC ratio should be at least 3:1 for a healthy SaaS.

Churn Rate

Monthly churn rate = customers lost this month ÷ customers at start of month. A 2% monthly churn sounds small but compounds to 22% annual churn — meaning you replace nearly a quarter of your customer base every year just to stay flat.

Payback Period

Payback period = CAC ÷ monthly gross margin per customer. This tells you how many months it takes to recoup your customer acquisition investment. Target under 12 months for B2B SaaS, under 6 months for SMB-focused products.

Gross Margin

SaaS gross margin should be 70–85% for a healthy business. Track hosting, support, and infrastructure costs against revenue. Margins below 60% suggest operational inefficiencies that need addressing before scaling.

Tracking These Metrics

Spreadsheets break down quickly for multi-metric SaaS tracking. Use the Arbeitly product finances feature to track revenue streams, expenses, and margins per product. Connect your invoice data to see real LTV figures rather than estimates. See our blog for more SaaS finance guides.

Understanding unit economics isn't optional — it's the foundation of every capital allocation decision you'll make. Start measuring these metrics now, before you need them for a fundraising conversation.