ACV Trend

Average annualized contract value across new-customer deals signed during the period (ACV). Defines where the company plays on the SaaS deal-size spectrum and dictates the operating model — high-ACV businesses tolerate longer sales cycles and direct sales motions; low-ACV businesses must run product-led or inside-sales motions to keep CAC payback short. Common pitfall: blending new and expansion ACV obscures the new-logo deal-size trend that boards actually want to see. Anchored to KBCM/Sapphire SaaS Survey 2024 §Average Contract Value for cross-company benchmarking.

Count of active paying customer logos at the end of the period. "Active" means the customer has a live paid subscription or contract on the reporting date — not trial, not cancelled, not zero-revenue. The board reads this alongside ARR to triangulate whether growth is logo-driven (more customers at similar ACV) or expansion-driven (existing customers paying more). Common pitfall: definitions of "customer" drift over time as the company sells to subsidiaries, parent accounts, or self-serve users — settle the counting unit (parent vs. account vs. seat) and document it in `customer_definition_note` so cross-period comparisons stay honest.

Recurring revenue retained from the cohort of customers present at the start of the period, including expansion (upsell, cross-sell, price increases) and net of churn and contraction — but excluding revenue from net-new logos acquired in-period. Per the SaaS Metrics Standards Board (SMSB) NRR standard. NRR above 100% means the cohort grew faster than it lost — a hallmark of strong product-led expansion. The board reads NRR alongside GRR (`customers.gross_revenue_retention`) to separate the "keep + expand" signal from the "just keep" signal. Common pitfall: mixing GAAP revenue and ARR in numerator vs. denominator, or letting net-new logo revenue leak in — both inflate the number; SMSB is explicit that the cohort is closed at period start.

Identified upsell, cross-sell, and seat-expansion opportunities inside the existing customer base, with deal size and timing where known. This is the qualitative narrative behind the expansion component of NRR — what the CS / Sales team sees in the pipeline that has not yet converted. The board reads this as forward-looking signal on whether NRR will trend up or down next quarter. Common pitfall: confusing "opportunities" (real conversations with named accounts) with "addressable upside" (theoretical TAM uplift) — keep this field anchored in actual pipeline.

Annual Recurring Revenue — the value of all recurring subscription revenue normalized to a one-year run-rate as of the period close. The headline operating metric for a subscription business; every growth and efficiency ratio (NRR, GRR, magic number, CAC payback, Rule of 40) is calibrated against it. Excludes one-time fees, professional services, and non-contractual usage. Common pitfall: confusing ARR (contracted recurring) with revenue (recognized) or with CARR (contracted incl. not-yet-live) — the SMSB standard draws sharp lines between them, and boards expect the same discipline. The KpiVarianceTable widget surfaces forecast / actual / variance / status / future-forecast columns against the same field.