Technology and SaaS
B2B SaaS, data and AI companies need more than an ARR chart when they scale or raise capital. U.Avero connects recurring-revenue metrics, accounting evidence and product economics so management can see which growth creates cash, which revenue will recur and where product complexity creates financial exposure.
ARR includes implementation work, credits or cancelled contracts, while finance and sales use different dates and currencies. NRR, GRR, logo churn and revenue churn then tell incompatible stories at board or diligence level.
Blended CAC hides channel and segment economics. CAC payback, the magic number and the Rule of 40 are reported without consistent definitions, cohort boundaries or a bridge to cash and contribution margin.
Contracts combine subscriptions, implementation, support and usage. Without an IFRS 15 assessment of performance obligations and standalone selling prices, invoicing, deferred revenue and reported revenue can diverge.
Development expenditure is capitalised without a documented IAS 38 assessment, or qualifying costs are expensed by default. Product, payroll and ledger data cannot show what was built, when recognition criteria were met or who approved the conclusion.
The work joins commercial, product and finance data rather than producing another standalone dashboard.
Define the metric dictionary, source hierarchy and monthly reconciliations for ARR, NRR, GRR, churn, bookings, billings and recognised revenue.
Review the serviceSeparate acquisition, retention, expansion and service costs by product, channel and customer cohort, then connect them to planning decisions.
Review the serviceBuild contract-review, revenue-scheduling and development-cost controls that leave evidence for close, audit and board review.
Review the servicePrepare an integrated model and a quality-of-revenue view that distinguish contracted recurring revenue, usage, services, pipeline and cash collection.
Review the serviceARR is an operating measure, not IFRS revenue. We keep that distinction visible while reconciling both views to contracts, invoices and the general ledger.
Each artefact is designed for monthly use and includes definitions, owners and source data.
Opening-to-closing ARR movement by new, expansion, contraction, churn and FX.
Formulae, inclusions, exclusions, source systems, owners and close dates.
Retention, contribution margin, CAC and payback by agreed segment.
Contract checklist, performance-obligation assessment and revenue schedule template.
IAS 38 assessment, cost capture logic, approvals and amortisation inputs.
U.Avero works with C-level teams to turn critical decisions into operating practice. We combine senior advisory with hands-on implementation, process automation and clearly scoped BPO. Depending on the need, we transfer a working process to the client team or continue to run the agreed scope with clear ownership and controls.
Frequently asked questions
Yes, but they should not be forced into the same measure. A bridge explains timing, usage, services, contract changes, currency and deferred revenue so the operating metric can be tested against accounting evidence.
NRR shows the combined effect of expansion, contraction and churn; GRR removes expansion; logo churn measures customer count. A decision-ready board pack shows all three under one agreed cohort and currency policy.
No. Capitalisation begins only when the applicable recognition criteria are met and evidenced. Research and earlier expenditure remain expenses, and the cost-capture method must exclude non-qualifying work.
Yes. The useful starting point is the weakest link between contracts, product data, billing and the ledger. Fixing definitions and reconciliations early reduces rework when investors request cohort and revenue evidence.
Three commitment levels
Next step
We can start with C-level advisory, implementation, automation or a defined BPO process. We normally aim to reply within one business day. Sensitive detail can wait until an NDA is signed.