C4 · Economics & metrics · 12 metrics

GTM Metrics

Definitions with benchmark data by stage, motion, and regime.

12 GTM metrics with benchmark ranges by stage, motion, and regime. Each includes the formula, the naive version, and the corrected version (where they differ). Best-in-class: NRR > 120%, CAC payback < 12 months, Rule of 40 score > 60 (Bessemer 2024). The MRR walk is the only true identity — everything else is an estimator.
C4 · Metrics Last updated 2026-06-18

All 12 metrics

Metric Formula Best-in-class Type
Monthly Recurring Revenue (MRR) MRR = sum of all monthly subscription values (normalized from any billing cadence to monthly) $2M+/month identity
Annual Recurring Revenue (ARR) ARR = MRR × 12 $100M+ ARR identity
Customer Acquisition Cost (CAC) CAC = Total Sales & Marketing spend / New customers acquired in the period LTV:CAC > 3:1 ratio
Customer Lifetime Value (LTV) LTV (naive) = ACV / annual churn rate LTV:CAC > 3:1 on gross margin model-dependent
LTV:CAC Ratio (LTV/CAC) LTV:CAC Ratio = (LTV × Gross Margin %) / Fully-Loaded CAC > 5:1 ratio
CAC Payback Period (CAC Payback) CAC Payback = CAC / (ACV × Gross Margin %/ 12) > 24 months ratio
Net Revenue Retention (NRR) NRR = (Beginning ARR + Expansion - Contraction - Churn) / Beginning ARR < 85% identity
Gross Revenue Retention (GRR) GRR = (Beginning ARR - Contraction - Churn) / Beginning ARR < 75% identity
GTM Magic Number (Magic Number) Magic Number = Net New ARR (this quarter) / S&M Spend (prior quarter) > 1.5 ratio
Burn Multiple (Burn Multiple) Burn Multiple = Net Burn / Net New ARR > 4x ratio
Rule of 40 (Rule of 40) Rule of 40 Score = ARR Growth Rate % + EBITDA Margin % > 80 heuristic
Rule of X (Rule of X) Rule of X Score = (ARR Growth Rate % × X_factor) + FCF Margin % > 60 (Rule of X) model-dependent

Calculators