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
- New MRR · nuevos clientes adquiridos en el mes.
- Expansion MRR · upsells + cross-sells + seat additions.
- Reactivation MRR · clientes churned que vuelven.
- Contraction MRR · downgrades + seat reductions (negative).
- 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.
¿MRR walk B2B SaaS sin instrumentar? Diagnóstico digital gratuito →