MRR (Monthly Recurring Revenue) y ARR (Annual Recurring Revenue) son las dos métricas foundational B2B SaaS para medir revenue predictible. MRR para reporting operativo + sales velocity, ARR para valuation + finance + board reporting.

MRR · Definición

Revenue mensual normalizado de subscriptions activas. Annual contracts dividen por 12. MRR excluye one-off fees (setup, training, professional services).

ARR · Definición

ARR = MRR × 12 · normaliza a vista anual. Métrica preferida finance + valuation por suavidad mensual.

5 componentes MRR walk

  1. New MRR · nuevos clientes adquiridos en el mes.
  2. Expansion MRR · upsells + cross-sells + seat additions.
  3. Reactivation MRR · clientes churned que vuelven.
  4. Contraction MRR · downgrades + seat reductions (negative).
  5. Churned MRR · cancelaciones totales (negative).

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

Benchmarks ARR growth rate B2B SaaS

  • SMB SaaS <5M€ ARR · growth 100-300% YoY healthy.
  • Mid-market 5-50M€ ARR · growth 40-100% YoY healthy.
  • Enterprise >50M€ ARR · growth 25-60% YoY healthy.
  • Public B2B SaaS >100M€ ARR · growth 20-40% YoY industry-leading.
  • Rule of 40 · Growth Rate + Profit Margin >40 = healthy SaaS.

Diferencias MRR vs Bookings vs Revenue GAAP

  • Bookings · contratos firmados (incluye multi-year + non-recurring).
  • MRR/ARR · solo subscription recurring normalizado.
  • Revenue GAAP · recognition contable (ASC 606), puede diferir significativamente.
  • Cash collected · cobros real (depende billing terms).

Errores frecuentes

  • Incluir one-off en MRR. Setup fees + professional services NO son MRR.
  • Annual contracts mal normalizados. Contract 36K€/año = 3K€/mes MRR.
  • Confundir Bookings con ARR. Bookings incluye multi-year + non-recurring.
  • MRR walk sin Reactivation. Customers que vuelven post-churn son net positive.
  • Reportar ARR sin grupo NRR. ARR growth puede esconder churn alto.

Términos relacionados

  • NRR — mide retention sobre MRR base.
  • Churn Rate — componente Churned MRR.
  • LTV — calculado a partir MRR + churn.
  • Cohort Analysis — MRR cohorts retention.
  • CAC — CAC payback = CAC / Monthly Contribution Profit.

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