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2025-01-28 • PureBuild Team • 5 min read

ARR vs MRR: Complete Guide to Recurring Revenue Metrics

Understand ARR and MRR, how to calculate them correctly, common mistakes to avoid, and why investors obsess over these SaaS metrics.

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ARR vs MRR: Complete Guide to Recurring Revenue Metrics

Every SaaS pitch deck leads with ARR or MRR. These aren't just vanity metrics—they're the foundation of how investors value your company.

Get them wrong, and you'll either undersell yourself or get caught inflating numbers.

What is MRR?

Monthly Recurring Revenue (MRR) is the predictable revenue your business earns every month from subscriptions.

MRR = Sum of all monthly subscription payments

MRR Calculation Example

| Customer | Plan | Monthly Payment | |----------|------|-----------------| | Company A | Pro | $500 | | Company B | Pro | $500 | | Company C | Enterprise | $2,000 | | Company D | Basic | $100 |

Total MRR = $3,100

What is ARR?

Annual Recurring Revenue (ARR) is simply MRR multiplied by 12.

ARR = MRR × 12

Using the example above:

ARR = $3,100 × 12 = $37,200

When to Use MRR vs ARR

| Metric | Best For | |--------|----------| | MRR | Early-stage, month-to-month analysis, small numbers | | ARR | Series A+, investor pitches, larger numbers |

Rule of thumb:

  • Below $1M ARR → use MRR
  • Above $1M ARR → use ARR

Nobody says "we have $83,333 MRR." They say "$1M ARR."

Breaking Down MRR Components

New MRR

Revenue from brand new customers this month.

Expansion MRR

Additional revenue from existing customers (upgrades, add-ons).

Churned MRR

Revenue lost from customers who cancelled.

Contraction MRR

Revenue lost from downgrades (but customer stays).

Net New MRR

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

This is what investors care about most.

Common MRR/ARR Mistakes

1. Including One-Time Fees

❌ Setup fees, implementation fees, consulting revenue

MRR/ARR must be recurring. One-time fees are separate.

2. Including Annual Prepays at Full Value

If a customer pays $12,000 upfront for an annual plan:

❌ Wrong: Add $12,000 to MRR ✅ Right: Add $1,000 to MRR ($12,000 / 12)

3. Not Annualizing Monthly Plans

If using ARR, monthly subscribers must be annualized:

❌ Wrong: $100/month customer = $100 ARR ✅ Right: $100/month customer = $1,200 ARR

4. Double-Counting Multi-Year Deals

A 3-year, $36,000 deal:

❌ Wrong: $36,000 ARR ✅ Right: $12,000 ARR

ARR represents one year of value, regardless of contract length.

5. Including Churned Revenue

If a customer cancelled mid-month, remove their MRR immediately for reporting purposes.

MRR Movement Analysis

Track MRR changes monthly:

| Movement | January | February | March | |----------|---------|----------|-------| | Starting MRR | $100,000 | $105,000 | $112,000 | | + New MRR | $8,000 | $10,000 | $12,000 | | + Expansion | $2,000 | $3,000 | $4,000 | | - Churn | ($4,000) | ($5,000) | ($4,000) | | - Contraction | ($1,000) | ($1,000) | ($2,000) | | Ending MRR | $105,000 | $112,000 | $122,000 |

This waterfall view shows exactly where growth comes from.

Key MRR Ratios

Net Revenue Retention (NRR)

NRR = (Starting MRR + Expansion - Churn - Contraction) / Starting MRR

| NRR | Assessment | |-----|------------| | < 90% | Red flag | | 90-100% | Acceptable | | 100-110% | Good | | 110-130% | Great | | > 130% | World-class |

Gross Revenue Retention (GRR)

GRR = (Starting MRR - Churn - Contraction) / Starting MRR

GRR can never exceed 100%. It measures pure churn without expansion.

Quick Ratio

Quick Ratio = (New MRR + Expansion MRR) / (Churned MRR + Contraction MRR)

| Quick Ratio | Growth Quality | |-------------|----------------| | < 1 | Shrinking | | 1 - 2 | Slow growth | | 2 - 4 | Healthy | | > 4 | Excellent |

ARR Milestones

Common ARR milestones in SaaS:

| Milestone | Typical Stage | |-----------|--------------| | $100K ARR | Pre-seed | | $500K ARR | Seed | | $1M ARR | Strong seed / Series A | | $5M ARR | Series A | | $10M ARR | Series B | | $50M ARR | Series C | | $100M ARR | IPO territory |

Valuation Multiples by ARR

Rough 2024 benchmarks:

| Growth Rate | ARR Multiple | |-------------|--------------| | < 20% | 2-4x | | 20-40% | 4-8x | | 40-80% | 8-15x | | > 80% | 15-25x+ |

A $5M ARR company growing 50% YoY might be valued at $50-75M.

Calculate Your Revenue Metrics

Use our tools to model your SaaS metrics:

  • Unit Economics Calculator - Model LTV:CAC with your MRR
  • Runway Calculator - Project growth scenarios
  • Dilution Simulator - See how raises affect ownership

Key Takeaways

  1. MRR and ARR must be recurring - no one-time fees
  2. Track all MRR movements - new, expansion, churn, contraction
  3. Net Revenue Retention is king - aim for >100%
  4. Quick Ratio shows growth quality - aim for >4
  5. Be consistent - pick a methodology and stick to it

Related Reading:

  • Unit Economics: The Magic Number
  • SaaS Pricing Strategy
  • Startup Metrics Guide
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