The Basics of SaaS Metrics
1. Committed MRR – this is the same as MRR if you don’t have an implementation phase ie. someone starts paying as soon as they commit.
2. Churn – you can calculate unit churn as “paying users lost”/”total paying users in previous month”. If you track cumulative MRR, you can also calculate $ churn in the same way
3. Cash (operational cash flow) – the financial statements
4. CAC – is the total acquisition cost (sales + marketing) divided by the gross new paying users added
5. CLTV – for this ideally you have the cohort as churn for a cohort should be going down over time. Else you can do as upfront cash + MRR*(1/annual churn) – CAC. This is pre time value of money to keep it simple
Some more great information to read.