1 Revenue Sheet

Input ARPU and No. of Deals for New ARR calculation.

Input Expansion %, Churn % and Downgrade % for calculation of Expansion, Churn and Downgrade ARR
Input Professional Services Fees per deal for Professional Services revenue calculation
Input Logo Churn % for Churn customer count

2 Employee Cost
Input Department, Name, Title, CTC and Employee Start Date

3 Non Employee Cost

Input Department, Nature of Expenses, Cost per month

4 LTV/CAC Calculation
Input is flowing from Revenue and P&L sheet
 This chart isn't available in your version of Excel. Editing this shape or saving this workbook i
Beginning ARR 10,000 format will permanently break the chart.
New ARR (+) 300,000
Expansion ARR (+) 17,396
Downgrade ARR (-) (8,698)
Churn ARR (-) (17,396)
Ending ARR 301,302

Expenses Total Expense

Hosting Expenses 62,564 Hosting Expenses

Customer Support 29,522

Professional Services 34,242 Customer Support

Research and development 38,963

Sales and marketing 24,802 Professional Services
General and administrative 48,403
Research and development

Sales and marketing

General and administrative

0 10000 20000 30000 40000 50000

e or saving this workbook into a different file

40000 50000 60000 70000

Profit and Loss Statement

Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22

Subsciption Revenue 2,913 4,981 7,040 9,088 11,126 13,153
Other Income (Professional services) 1,000 1,000 1,000 1,000 1,000 1,000
Total Revenue 3,913 5,981 8,040 10,088 12,126 14,153
Expenses
Hosting Expenses 1,881 5,517 5,517 5,517 5,517 5,517
Customer Support 922 2,600 2,600 2,600 2,600 2,600
Professional Services 1,059 3,017 3,017 3,017 3,017 3,017
Gross Profit 51 -5,152 -3,094 -1,046 992 3,020
Gross Profit Margin 99% 186% 138% 110% 92% 79%

Expenses
Research and development 1,196 3,433 3,433 3,433 3,433 3,433
% of Revenue 31% 57% 43% 34% 28% 24%

Sales and marketing 785 2,183 2,183 2,183 2,183 2,183

% of Revenue 20% 37% 27% 22% 18% 15%

General and administrative 1,470 4,267 4,267 4,267 4,267 4,267

% of Revenue 38% 71% 53% 42% 35% 30%
Total Expenses 3,451 9,884 9,884 9,884 9,884 9,884
Profit/Loss Before Interest & Taxes -3,400 -15,036 -12,978 -10,929 -8,891 -6,864
Interest (Income and Expenses)
Profit/Loss Before Taxes -3,400 -15,036 -12,978 -10,929 -8,891 -6,864
Taxes
Net Profit/Loss -3,400 -15,036 -12,978 -10,929 -8,891 -6,864
Net Margin -87% -251% -161% -108% -73% -48%
Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 FY-22
15,171 17,178 19,176 21,163 23,141 25,109 169,239
1,000 1,000 1,000 1,000 1,000 1,000 12,000
16,171 18,178 20,176 22,163 24,141 26,109 181,239

5,517 5,517 5,517 5,517 5,517 5,517 62,564

2,600 2,600 2,600 2,600 2,600 2,600 29,522
3,017 3,017 3,017 3,017 3,017 3,017 34,242
5,038 7,045 9,043 11,030 13,008 14,975 54,910
69% 61% 55% 50% 46% 43% 70%

3,433 3,433 3,433 3,433 3,433 3,433 38,963

21% 19% 17% 15% 14% 13% 21%

2,183 2,183 2,183 2,183 2,183 2,183 24,802

14% 12% 11% 10% 9% 8% 14%

4,267 4,267 4,267 4,267 4,267 4,267 48,403

26% 23% 21% 19% 18% 16% 27%
9,884 9,884 9,884 9,884 9,884 9,884 112,168
-4,846 -2,838 -841 1,146 3,124 5,092 -57,257
-
-4,846 -2,838 -841 1,146 3,124 5,092 -57,257
-
-4,846 -2,838 -841 1,146 3,124 5,092 -57,257
-30% -16% -4% 5% 13% 20% -32%
Revenue Forecast

ARR ($) Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22

Beginning ARR $ 10,000 $ 34,950 $ 59,775 $ 84,476 $ 109,054 $ 133,509

New ARR (+) $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000
Expansion ARR (+) $ 100 $ 350 $ 598 $ 845 $ 1,091 $ 1,335
Downgrade ARR (-) $ (50) $ (175) $ (299) $ (422) $ (545) $ (668)
Churn ARR (-) $ (100) $ (350) $ (598) $ (845) $ (1,091) $ (1,335)
Ending ARR $ 34,950 $ 59,775 $ 84,476 $ 109,054 $ 133,509 $ 157,841

Net ARR Addition $ 24,950 $ 24,825 $ 24,701 $ 24,578 $ 24,455 $ 24,332

ARPU $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000

New Deal per month (#) 5 5 5 5 5 5

Expansion % 1% 1% 1% 1% 1% 1%
Churn % 1% 1% 1% 1% 1% 1%
Downgrade % 0.5% 0.5% 0.5% 0.5% 0.5% 0.5%

Professional Services fees per deal $ 200 $ 200 $ 200 $ 200 $ 200 $ 200

Subscription Revenue $ 2,913 $ 4,981 $ 7,040 $ 9,088 $ 11,126 $ 13,153

Professional Services $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000

Customer Count
Beginning 10 14 17 20 23 25
New Addition (+) 5 5 5 5 5 5
Churn (-) -1 -2 -2 -2 -3 -3
Ending Count 14 17 20 23 25 27

Logo Churn % 10% 10% 10% 10% 10% 10%

 Actuals
Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22 ARR ($)

$ 157,841 $ 182,052 $ 206,142 $ 230,111 $ 253,960 $ 277,691 Beginning ARR

$ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 New ARR (+)
$ 1,578 $ 1,821 $ 2,061 $ 2,301 $ 2,540 $ 2,777 Expansion ARR (+)
$ (789) $ (910) $ (1,031) $ (1,151) $ (1,270) $ (1,388) Downgrade ARR (-)
$ (1,578) $ (1,821) $ (2,061) $ (2,301) $ (2,540) $ (2,777) Churn ARR (-)
$ 182,052 $ 206,142 $ 230,111 $ 253,960 $ 277,691 $ 301,302 Ending ARR

$ 24,211 $ 24,090 $ 23,969 $ 23,849 $ 23,730 $ 23,612 Net ARR Addition

$ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 ARPU

5 5 5 5 5 5 New Deal per month (#)

1% 1% 1% 1% 1% 1% Expansion %
1% 1% 1% 1% 1% 1% Churn %
0.5% 0.5% 0.5% 0.5% 0.5% 0.5% Downgrade %

$ 200 $ 200 $ 200 $ 200 $ 200 $ 200 Professional Services fees per deal

$ 15,171 $ 17,178 $ 19,176 $ 21,163 $ 23,141 $ 25,109 Subscription Revenue

$ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 Professional Services

Customer Count
27 29 31 32 33 34 Beginning
5 5 5 5 5 5 New Addition (+)
-3 -3 -4 -4 -4 -4 Churn (-)
29 31 32 33 34 35 Ending Count

10% 10% 10% 10% 10% 10% Logo Churn %

 Jan-22 Feb-22 Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22

$ 10,000 $ 34,950 $ 59,775 $ 84,476 $ 109,054 $ 133,509 $ 157,841 $ 182,052 $ 206,142 $ 230,111
$ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000
$ 100 $ 350 $ 598 $ 845 $ 1,091 $ 1,335 $ 1,578 $ 1,821 $ 2,061 $ 2,301
$ (50) $ (175) $ (299) $ (422) $ (545) $ (668) $ (789) $ (910) $ (1,031) $ (1,151)
$ (100) $ (350) $ (598) $ (845) $ (1,091) $ (1,335) $ (1,578) $ (1,821) $ (2,061) $ (2,301)
$ 34,950 $ 59,775 $ 84,476 $ 109,054 $ 133,509 $ 157,841 $ 182,052 $ 206,142 $ 230,111 $ 253,960

$ 24,950 $ 24,825 $ 24,701 $ 24,578 $ 24,455 $ 24,332 $ 24,211 $ 24,090 $ 23,969 $ 23,849

$ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000
5 5 5 5 5 5 5 5 5 5

1% 1% 1% 1% 1% 1% 1% 1% 1% 1%
1% 1% 1% 1% 1% 1% 1% 1% 1% 1%
0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5% 0.5%

$ 200 $ 200 $ 200 $ 200 $ 200 $ 200 $ 200 $ 200 $ 200 $ 200

$ 2,913 $ 4,981 $ 7,040 $ 9,088 $ 11,126 $ 13,153 $ 15,171 $ 17,178 $ 19,176 $ 21,163
$ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000 $ 1,000

10 14 17 20 23 25 27 29 31 32
5 5 5 5 5 5 5 5 5 5
-1 -2 -2 -2 -3 -3 -3 -3 -4 -4
14 17 20 23 25 27 29 31 32 33

10% 14% 12% 10% 13% 12% 11% 10% 13% 13%
 Nov-22 Dec-22

$ 253,960 $ 277,691
$ 25,000 $ 25,000
$ 2,540 $ 2,777
$ (1,270) $ (1,388)
$ (2,540) $ (2,777)
$ 277,691 $ 301,302

$ 23,730 $ 23,612

$ 5,000 $ 5,000
5 5

1% 1%
1% 1%
0.5% 0.5%

$ 200 $ 200

$ 23,141 $ 25,109
$ 1,000 $ 1,000

33 34
5 5
-4 -4
34 35

12% 12%
Employee Cost Forecast

Income Statement Name Title CTC ($) Start Date Jan-22 Feb-22
Hosting Expenses Employee 1 $ 65,000 1/21/2022 1,781 5,417
Customer Support Employee 2 $ 30,000 1/21/2022 822 2,500
Professional Services Employee 3 $ 35,000 1/21/2022 959 2,917
Research and development Employee 4 $ 40,000 1/21/2022 1,096 3,333
Sales and marketing Employee 5 $ 25,000 1/21/2022 685 2,083
General and administrative Employee 5 $ 50,000 1/21/2022 1,370 4,167
Mar-22 Apr-22 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22
5,417 5,417 5,417 5,417 5,417 5,417 5,417 5,417 5,417 5,417
2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500 2,500
2,917 2,917 2,917 2,917 2,917 2,917 2,917 2,917 2,917 2,917
3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333 3,333
2,083 2,083 2,083 2,083 2,083 2,083 2,083 2,083 2,083 2,083
4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167 4,167
Non Employee Cost Forecast

Income Statement Nature of Expenses Remarks Jan-22 Feb-22 Mar-22 Apr-22

Hosting Expenses $ 100 $ 100 $ 100 $ 100
Customer Support $ 100 $ 100 $ 100 $ 100
Professional Services $ 100 $ 100 $ 100 $ 100
Research and development $ 100 $ 100 $ 100 $ 100
Sales and marketing $ 100 $ 100 $ 100 $ 100
General and administrative $ 100 $ 100 $ 100 $ 100
 May-22 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22
$ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 100
$ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 100
$ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 100
$ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 100
$ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 100
$ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 100 $ 100
LTV/CAC Calculation

Jan-22 Feb-22 Mar-22 Apr-22 May-22

Based on Dollar Churn rate
CAC (Sales & Marketing Expenses) $ 785 $ 2,183 $ 2,183 $ 2,183 $ 2,183
New Sales $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000
Cancellation $ (100) $ (350) $ (598) $ (845) $ (1,091)
Beginning ARR $ 10,000 $ 34,950 $ 59,775 $ 84,476 $ 109,054
Ending ARR $ 34,950 $ 59,775 $ 84,476 $ 109,054 $ 133,509
Churn Rate 1% 1% 1% 1% 1%
Life time (in Months) 100 100 100 100 100
ARPU New Customer $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000
LTV (in$) $ 41,125 $ 77,557 $ 57,700 $ 45,985 $ 38,257
Total # of Customer 14 17 20 23 25
Gross Margin 99% 186% 138% 110% 92%
New Customer - Sales 5 5 5 5 5
CAC per deal $ 157 $ 437 $ 437 $ 437 $ 437
LTV to CAC ratio - ARR churn rate 262.0 177.6 132.1 105.3 87.6

Based on Logo Churn Rate

# of Churn customer -1 -2 -2 -2 -3
Logo churn rate Monthly 10% 10% 10% 10% 10%
LTV in month 10 10 10 10 10
LTV in $ $ 4,113 $ 7,756 $ 5,770 $ 4,598 $ 3,826
CAC per deal $ 157 $ 437 $ 437 $ 437 $ 437
LTV to CAC ratio - Logo Churn rate 26.2 17.8 13.2 10.5 8.8

CAC Payback (in Months) 0.38 1.05 1.05 1.05

Efficiency Metrics
NRR
GRR
GEI [Net New ARR/Operating Cash]
ROSE [Recurring rev/employee cost]
Recurring Profit Margin
Taking customers who were active and paying this time last year, how much revenue did they generate
The definition of Gross Revenue Retention is the same as above, but this month’s revenue per customer
How much we are burning to get an additional ARR.
How much revenue earned for each dollar spent on employee cost.
How much profit left for Growth (S&M) investment after incurring the recurring costs.
 Jun-22 Jul-22 Aug-22 Sep-22 Oct-22 Nov-22 Dec-22

$ 2,183 $ 2,183 $ 2,183 $ 2,183 $ 2,183 $ 2,183 $ 2,183

$ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000 $ 25,000
$ (1,335) $ (1,578) $ (1,821) $ (2,061) $ (2,301) $ (2,540) $ (2,777)
$ 133,509 $ 157,841 $ 182,052 $ 206,142 $ 230,111 $ 253,960 $ 277,691
$ 157,841 $ 182,052 $ 206,142 $ 230,111 $ 253,960 $ 277,691 $ 301,302
1% 1% 1% 1% 1% 1% 1%
100 100 100 100 100 100 100
$ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000 $ 5,000
$ 32,776 $ 28,686 $ 25,519 $ 22,992 $ 20,930 $ 19,216 $ 17,768
27 29 31 32 33 34 35
79% 69% 61% 55% 50% 46% 43%
5 5 5 5 5 5 5
$ 437 $ 437 $ 437 $ 437 $ 437 $ 437 $ 437
75.1 65.7 58.4 52.7 47.9 44.0 40.7

-3 -3 -3 -4 -4 -4 -4
10% 10% 10% 10% 10% 10% 10%
10 10 10 10 10 10 10
$ 3,278 $ 2,869 $ 2,552 $ 2,299 $ 2,093 $ 1,922 $ 1,777
$ 437 $ 437 $ 437 $ 437 $ 437 $ 437 $ 437
7.5 6.6 5.8 5.3 4.8 4.4 4.1

1.05 1.05 1.05 1.05 1.05 1.05 1.05

much revenue did they generate this month compared to the revenue they generated 12/24/36 months back?
his month’s revenue per customer cannot exceed that from the same month in the prior year. (This eliminates up-sell, price increases, and organic growth.)

recurring costs.