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Unit Economics

Definition

Unit economics is the analysis of revenue and costs on a per-customer (or per-unit) basis to determine whether a business model generates profit as it scales. The two foundational metrics are Customer Acquisition Cost (CAC) -- what you spend to acquire one customer -- and Customer Lifetime Value (LTV) -- the total gross margin a customer generates over their lifetime.

The core question unit economics answers: does acquiring a customer create or destroy value? If your LTV is $3,000 and your CAC is $1,000, each customer generates $2,000 in value -- the model works. If LTV is $800 and CAC is $1,200, you lose $400 on every customer and can't make it up with volume. WeWork's fundamental problem was unit economics: the cost to acquire and serve each customer (including real estate, fit-out, and operations) exceeded what each customer paid over their typical membership.

The standard benchmark for healthy SaaS unit economics is an LTV:CAC ratio of 3:1 or better. This ratio was popularized by David Skok's SaaS metrics framework and has become the de facto standard used by investors, CFOs, and product teams. The ratio accounts for the time value of money -- you spend CAC upfront and receive LTV over months or years.

Why It Matters for Product Managers

PMs don't own the P&L, but every product decision affects unit economics. Building features that increase retention extends LTV. Improving onboarding reduces time to value, which reduces early churn and improves LTV. Adding self-serve capabilities reduces the need for sales-assisted acquisition, which lowers CAC. A PM who understands unit economics can articulate the financial impact of their roadmap.

Dropbox's product-led growth strategy was fundamentally a unit economics play. Their referral program (give 500MB, get 500MB) acquired users at near-zero CAC. Their freemium tier converted roughly 4% to paid at an average of $120/year. Because CAC was almost zero and LTV was $300+ for paid users, the unit economics supported massive growth even with a low conversion rate.

Contrast that with enterprise SaaS where CAC is $20K-$50K per customer (field sales, implementation, onboarding). Those companies need $60K-$150K in LTV to make the math work -- which is why enterprise products focus on reducing churn (extending LTV) and driving expansion (increasing revenue per customer). The product roadmap directly reflects the unit economics constraint.

When unit economics break down, the consequences are severe. Blue Apron spent roughly $94 to acquire each customer, but average customer lifetime was about 6 months at $250 in revenue. After COGS, CAC payback took nearly the entire customer lifetime, leaving almost no profit margin. The product couldn't retain customers long enough to justify the acquisition cost.

How It Works in Practice

  • Calculate CAC accurately. Total sales and marketing spend (salaries, tools, advertising, events, content) divided by new customers acquired in the same period. Be honest -- include fully loaded costs, not just ad spend. Many companies underestimate CAC by excluding sales salaries or content marketing costs.
  • Calculate LTV with gross margin. LTV = (Average Revenue Per Customer Per Month x Gross Margin %) / Monthly Churn Rate. Using gross margin (not revenue) gives you the actual profit contribution. A customer paying $1,000/month at 80% gross margin with 2% monthly churn has an LTV of $40,000.
  • Compute CAC payback period. CAC / (Monthly Revenue Per Customer x Gross Margin %). If CAC is $12,000, monthly revenue is $1,000, and gross margin is 80%, payback is 15 months. This tells you how long your capital is tied up before you break even on each customer.
  • Segment unit economics. Calculate LTV:CAC by acquisition channel (organic vs. paid vs. sales-led), by customer tier (SMB vs. mid-market vs. enterprise), and by cohort (are newer cohorts better or worse?). Aggregate numbers mask critical segment-level problems. Your overall 3:1 ratio might be 5:1 for enterprise and 1.5:1 for SMB.
  • Connect to product decisions. Map each major product initiative to its expected unit economics impact. "Improved onboarding reduces Day 30 churn by 5%, extending average lifetime from 24 to 28 months, increasing LTV by ~$8K per customer." This framing helps PMs communicate in the language finance and leadership understand.
  • Common Pitfalls

  • Optimistic LTV calculations. Using revenue instead of gross margin inflates LTV. Ignoring the time value of money overstates the present value of future revenue. Assuming current retention rates will hold as you scale can overestimate lifetime. Be conservative -- investors and CFOs will pressure-test your assumptions.
  • Ignoring channel-level CAC. Organic signups from word-of-mouth have near-zero CAC. Paid search might have $500 CAC. Enterprise sales might have $30K CAC. Blending these into one number hides which channels are efficient and which are destroying value.
  • Chasing growth before unit economics work. Scaling customer acquisition before proving sustainable unit economics is how companies burn through funding. Ensure LTV:CAC is above 3:1 in at least one segment before aggressively investing in growth.
  • Treating unit economics as static. Unit economics evolve as you change pricing, improve the product, enter new markets, or shift acquisition channels. Recalculate quarterly and track trends. Improving unit economics quarter over quarter is a strong signal; declining unit economics is a warning.
  • CAC and LTV are the two foundational inputs to unit economics -- you can't calculate unit economics without both. Burn rate is what happens when unit economics are negative at scale: the company spends more per customer than it earns, requiring external capital to survive.

    Frequently Asked Questions

    What LTV to CAC ratio should SaaS companies target?+
    The widely cited benchmark is 3:1 -- every dollar spent on acquisition returns three dollars in lifetime value. Below 1:1 means you're losing money on every customer. Between 1:1 and 3:1 means the business works but is inefficient. Above 5:1 might seem great, but it often means you're under-investing in growth and leaving market share on the table. Most successful SaaS companies at scale (HubSpot, Datadog, CrowdStrike) operate between 3:1 and 5:1.
    How long should CAC payback period be?+
    Under 12 months for SMB SaaS, under 18 months for mid-market, and under 24 months for enterprise. The CAC payback period is how long it takes for a customer's gross margin contribution to repay their acquisition cost. Shorter is better because it reduces capital requirements. Shopify's payback period of roughly 6-8 months for their SMB tier is a major reason they can grow efficiently -- they recover acquisition costs quickly and the remaining customer lifetime is profit.

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