SaaS finance reference

SaaS KPI Glossary

A plain-English glossary for the SaaS finance metrics used across Aura Revenue calculators and guides. Use it to check definitions, formulas, and common interpretation limits before building a forecast.

MRR

Monthly Recurring Revenue

MRR is the predictable monthly subscription revenue from active recurring customers. It excludes one-time setup fees, consulting, hardware, and non-recurring services.

Sum of recurring subscription revenue normalized to one month

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ARR

Annual Recurring Revenue

ARR annualizes recurring revenue. It is useful for scale context, but ARR run rate is not a guarantee that the business will collect that amount over the next year.

ARR = MRR x 12

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Revenue Churn

Churned recurring revenue

Revenue churn measures lost recurring revenue as a percentage of the starting recurring base. It can include cancellations and, in simple models, downgrades.

Revenue churn rate = Churned MRR / Starting MRR

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NRR

Net Revenue Retention

NRR shows whether an existing customer cohort grows or shrinks after expansion, contraction, and churn. It excludes revenue from new customers.

NRR = (Starting MRR + Expansion - Contraction - Churn) / Starting MRR

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GRR

Gross Revenue Retention

GRR measures retained recurring revenue before expansion. It is stricter than NRR because expansion cannot hide downgrade or cancellation pressure.

GRR = (Starting MRR - Contraction - Churn) / Starting MRR

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CAC Payback

Customer acquisition cost payback

CAC payback estimates how many months of gross profit are needed to recover the cost of acquiring a customer.

CAC payback = CAC / monthly gross profit

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Rule of 40

Growth and profitability score

The Rule of 40 combines growth and profitability into one directional SaaS efficiency benchmark. It needs context and should not be used alone.

Rule of 40 score = Revenue growth rate + Profit margin

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Burn Multiple

Capital efficiency ratio

Burn multiple estimates how much net burn is required to create one dollar of net new ARR during the same period.

Burn multiple = Net burn / Net new ARR

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Expansion MRR

Recurring revenue expansion

Expansion MRR is additional recurring revenue from existing customers. It can improve NRR and make growth less dependent on new customer acquisition.

Expansion MRR = upgrades + added seats + usage growth + add-ons

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Net New MRR

Monthly recurring revenue movement

Net new MRR explains the monthly change in recurring revenue after additions, expansion, downgrades, and churn.

Net new MRR = New MRR + Expansion MRR - Contraction MRR - Churned MRR

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Use the glossary with calculators

Definitions are easier to understand when they are tied to numbers. Use the calculators below to test how these metrics change under different assumptions.

Important disclaimer

Aura Revenue provides educational forecasting tools and examples only. Outputs are estimates based on user-provided assumptions and should not be treated as financial, legal, tax, accounting, or investment advice.