Unit Economics12 min read • November 8, 2025

CAC vs LTV: The Ultimate Guide to Unit Economics

Understanding the relationship between Customer Acquisition Cost and Lifetime Value is critical for sustainable SaaS growth.

What is CAC?

Customer Acquisition Cost (CAC) is the total cost to acquire one new customer, including all sales and marketing expenses.

CAC Formula

CAC = (Sales Expenses + Marketing Expenses) / New Customers Acquired

Sales Expenses: Salaries, commissions, tools, travel

Marketing Expenses: Ads, content, events, software, salaries

Period: Typically measured monthly or quarterly

Example Calculation

Sales Team Salaries:$50,000
Marketing Spend (Ads):$30,000
Marketing Tools:$5,000
Content Creation:$10,000
Total Spend:$95,000
New Customers:50
CAC:$1,900

What is LTV?

Lifetime Value (LTV) is the total revenue you expect from a customer over their entire relationship with your company.

LTV Formula (Simple)

LTV = ARPU × Gross Margin % / Churn Rate

ARPU: Average Revenue Per User (monthly)

Gross Margin: Revenue minus direct costs (COGS)

Churn Rate: % customers lost per month

LTV Formula (Advanced)

LTV = (ARPU × Gross Margin %) / (Monthly Churn Rate + Discount Rate)

This accounts for time value of money

Example Calculation

Monthly ARPU:$500
Gross Margin:80%
Monthly Churn:3%

LTV = ($500 × 0.80) / 0.03

LTV = $13,333

The Golden Ratio: LTV:CAC

The LTV:CAC ratio determines if your business model is sustainable. It shows how much value you generate for each dollar spent on acquisition.

LTV:CAC Ratio = LTV / CAC

Using our examples: $13,333 / $1,900 = 7.0× ratio

RatioMeaningAction
< 1:1Losing money on every customerCritical - fix immediately or shut down
1:1 - 3:1Breaking even or marginal profitReduce CAC or increase LTV urgently
3:1 - 5:1Healthy, sustainable growthScale confidently, optimize continuously
> 5:1Excellent economicsConsider increasing CAC to accelerate growth

💡 Pro Tip

A ratio above 5:1 might mean you're under-investing in growth. If your unit economics are excellent, consider spending more on acquisition to scale faster before competitors do.

CAC Payback Period

Payback period measures how long it takes to recover your customer acquisition investment. Critical for cash flow management.

Payback Formula

Payback Period (months) = CAC / (ARPU × Gross Margin %)

Example

CAC:$1,900
Monthly ARPU:$500
Gross Margin:80%

Payback = $1,900 / ($500 × 0.80)

Payback = 4.75 months ≈ 5 months

Payback PeriodAssessment
< 6 monthsExcellent - rapid cash recovery
6-12 monthsGood - industry standard for SaaS
12-18 monthsAcceptable for enterprise SaaS
> 18 monthsConcerning - review unit economics

How to Improve CAC

Reduce Acquisition Costs

  • Optimize ad spend: Focus on high-converting channels
  • Content marketing: Build SEO traffic (lower CAC than paid)
  • Referral programs: Leverage existing customers
  • Sales efficiency: Automate lead qualification
  • Product-led growth: Free trials convert without sales touch

Increase Conversion Rates

  • Landing page optimization: A/B test constantly
  • Nurture campaigns: Email drip sequences
  • Onboarding improvement: Faster time-to-value
  • Social proof: Case studies, testimonials, reviews
  • Sales training: Improve win rates

How to Improve LTV

1. Reduce Churn

• Proactive support: Reach out before they churn

• Feature adoption: Ensure they use core features

• Health scoring: Monitor usage patterns

• QBRs: Regular business reviews

• Product updates: Continuous value delivery

• Community: Build user network effects

2. Increase ARPU

• Upsells: Move customers to higher tiers

• Cross-sells: Add complementary products

• Usage-based pricing: Grow with customer

• Annual contracts: Upfront payment discount

• Add-ons: Premium features

• Price increases: Annual inflation adjustments

3. Improve Gross Margin

• Infrastructure optimization: Reduce hosting costs

• Support automation: Self-service resources, chatbots

• Economies of scale: Negotiate better vendor rates

Benchmarks by Company Stage

StageCACLTVRatioPayback
Pre-seed$200-500$1,000-3,0002-5×6-12 mo
Seed$500-1,500$3,000-8,0003-6×8-14 mo
Series A$1,000-3,000$5,000-15,0003-5×10-16 mo
Series B+$2,000-5,000$10,000-30,0004-6×12-18 mo

⚠️ Note

Benchmarks vary significantly by market (B2B vs B2C), pricing ($50/mo vs $10,000/mo), and go-to-market strategy. Use these as directional guidelines, not strict rules.

Common Mistakes to Avoid

❌ Excluding Costs

Don't forget: sales/marketing salaries, tools, overhead allocation. Many companies only count ad spend.

❌ Using Revenue Instead of Gross Profit

LTV should use gross profit (revenue minus COGS), not total revenue. This is especially important for low-margin businesses.

❌ Ignoring Cohort Differences

CAC and LTV vary by channel, customer segment, and time period. Track by cohort for accurate insights.

❌ Not Accounting for Time

Money received 3 years from now is worth less than money today. Use discounted LTV for accuracy.

Calculate Your CAC and LTV

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