GTM Metrics & Measurement Framework

CODITECT Bioscience QMS Platform — Enterprise SaaS Measurement System

Executive Summary

This framework defines the comprehensive metrics, dashboards, and reporting cadence for the CODITECT Bioscience QMS go-to-market strategy. Designed for FDA-regulated life sciences markets, the measurement system supports investor reporting, operational execution, and data-driven decision-making from pre-revenue through scale.

Key Characteristics:

• 4-tier KPI hierarchy: Board → Executive → Operational → Individual
• Stage-appropriate targets: Pre-revenue, early traction ($1-3M ARR), growth ($3-10M ARR)
• Regulated enterprise focus: 3-6 month sales cycles, high ACVs ($48K-$500K+)
• Capital efficiency: LTV:CAC >5x (founder-led), >3x (at scale)

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1. KPI Hierarchy

Four-tier measurement system aligned to decision authority and review cadence.

1.1 Board-Level KPIs (Quarterly Review)

Metric	Definition	Year 1 Target	Year 2 Target	Year 3 Target	Alert Threshold
ARR	Annual Recurring Revenue	$360K	$2.7M	$9.0M	<80% of plan
ARR Growth Rate	YoY ARR growth %	N/A (year 1)	650%	233%	<50% of target
Net Revenue Retention	(Start ARR + Expansion - Churn) / Start ARR	115%	120%	130%	<110%
Gross Churn	% of ARR lost to cancellations	<10%	<8%	<5%	>10% annually
CAC Payback	Months to recover fully-loaded CAC	<12 months	<12 months	<12 months	>18 months
LTV:CAC Ratio	Customer lifetime value / acquisition cost	>5x	>4x	>3x	<3x
Burn Multiple	Net burn / Net new ARR	<1.5x	<1.2x	<1.0x	>1.5x
Rule of 40	Growth rate % + EBITDA margin %	40+	45+	50+	<35
Cash Runway	Months of runway at current burn	18+ months	18+ months	24+ months	<12 months

Review Audience: Board of Directors, CEO, CFO, VP Sales Preparation: CFO prepares board deck with variance analysis, cohort breakdowns, scenario planning Decision Authority: Board approves budget adjustments, financing rounds, strategic pivots

1.2 Executive-Level KPIs (Monthly Review)

Metric	Definition	Target	Alert Threshold
New ARR (Monthly)	New contracts signed this month	$30K (Y1), $225K (Y2), $750K (Y3)	<70% of monthly target
Pipeline Coverage	Total pipeline value / Quarterly ARR target	4x	<3x
Sales Cycle Length	Days from SQL to Closed Won	90-180 days	>180 days (trending)
Win Rate	Closed Won / Total Closed	25-30%	<20%
Average Contract Value	Mean ACV across all tiers	$72K (Y1), $90K (Y2), $120K (Y3)	<$60K
MQL → SQL Conversion	% of MQLs converting to Sales Qualified	30%	<20%
SQL → Opportunity Conversion	% of SQLs converting to pipeline	60%	<50%
Magic Number	Net new ARR / S&M spend (prior quarter)	0.75+	<0.5
Gross Margin	(Revenue - COGS) / Revenue	75-82%	<70%
Logo Churn (Monthly)	% of customers lost this month	<0.5%	>1%
Expansion ARR	Upsell + cross-sell ARR from existing customers	15-25% of new ARR	<10% of new ARR

Review Audience: Executive team (CEO, CFO, CRO, CMO, VP Customer Success) Preparation: Weekly rolling metrics, monthly variance analysis, QBRs with functional leads Decision Authority: Adjust tactical execution, reallocate marketing budget, adjust hiring plans

1.3 Operational-Level KPIs (Weekly Review)

Metric	Definition	Target	Alert Threshold
Meetings Booked	Qualified discovery calls scheduled	8-12/week (Y1), 20-30/week (Y2)	<5/week
Discovery → Demo Conversion	% of discovery calls converting to demo	70%	<60%
Demo → Proposal Conversion	% of demos converting to proposal	50%	<40%
Proposal → Closed Won	% of proposals converting to contract	50%	<40%
Overall Funnel Conversion	MQL → Closed Won	4-6%	<3%
Deal Velocity	Average days per funnel stage	Discovery: 14d, Demo: 21d, Proposal: 45d, Contract: 30d	>25% variance
Active Pipeline	Total weighted pipeline value	$400K (Y1), $3M (Y2), $10M (Y3)	<3x quarterly target
Deals at Risk	Opportunities stalled >30 days	<20% of pipeline	>30%
Customer Health Score	Composite: usage, support, engagement	85+ average	<75 for any segment
Onboarding Completion	% of new customers completing 90-day onboarding	>90%	<80%
Support Response Time	Time to first response (business hours)	<2 hours	>4 hours
Support Resolution Time	Time to close ticket	<24 hours (P1), <48h (P2), <5d (P3)	2x SLA breach

Review Audience: Sales team, CS team, Marketing operations, Product management Preparation: Weekly sales standup, CS review, marketing funnel analysis Decision Authority: Prioritize deals, adjust messaging, escalate customer issues, reallocate resources

1.4 Individual-Level KPIs (Daily Tracking)

Role	Metric	Daily/Weekly Target	Tool
Sales Rep	Outbound calls/emails	40 touches/day	HubSpot
Sales Rep	Discovery calls held	2-3/day, 10-12/week	Calendar + HubSpot
Sales Rep	Opportunities created	2-3/week	HubSpot
Sales Rep	Proposals sent	1-2/week	HubSpot + DocuSign
Sales Rep	Pipeline value (individual)	$400K-$800K	HubSpot
SDR	Cold outbound touches	60-80/day	HubSpot sequences
SDR	MQLs generated	5-8/week	HubSpot + Segment
SDR	Meetings booked	4-6/week	Calendar integration
CS Manager	Customer check-ins	5-8/week	Gainsight
CS Manager	Expansion opportunities identified	2-3/month	Gainsight
CS Manager	At-risk accounts contacted	100% within 48h	Gainsight alerts
Marketing	Content published	2-3 pieces/week	CMS
Marketing	MQLs generated	15-25/week (Y1), 50-80/week (Y2)	HubSpot
Marketing	Website sessions	500-800/week (Y1), 2000-3500/week (Y2)	Google Analytics

Review Cadence: Daily self-tracking, weekly 1:1s with managers Tooling: HubSpot CRM, Gainsight CS, Google Analytics, Segment Decision Authority: Individual adjusts tactics, manager coaches on execution

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2. Funnel Metrics

Full funnel from website visitor to closed won customer.

2.1 Funnel Stage Definitions

2.2 Funnel Metrics Table

Funnel Stage	Definition	Conversion Target	Days in Stage	Alert Threshold
Website Visitor	Unique visitor to marketing site	N/A	N/A	<300/week (Y1), <1200/week (Y2)
MQL (Marketing Qualified Lead)	Form fill, demo request, content download + ICP match	0.8-1.2% from visitors	N/A	<0.5% conversion
SQL (Sales Qualified Lead)	SDR qualified: budget, authority, need, timeline	30% from MQL	3-5 days	<20% conversion, >7 days in stage
Opportunity	Discovery call held, technical fit confirmed	60% from SQL	14-21 days	<50% conversion, >30 days in stage
Proposal Sent	Demo completed, ROI validated, proposal issued	50% from Opportunity	45-60 days	<40% conversion, >90 days in stage
Closed Won	Contract signed, payment received	50% from Proposal	30-45 days	<40% conversion, >60 days in stage
Overall Funnel	MQL → Closed Won	4-6%	90-180 days	<3% overall, >200 days cycle

2.3 Conversion Rate Benchmarks by Phase

Phase	MQL→SQL	SQL→Opp	Opp→Proposal	Proposal→Won	MQL→Won
Pre-Revenue (Y1 Q1-Q2)	25%	50%	40%	40%	2.0%
Early Traction (Y1 Q3-Y2 Q2)	30%	60%	50%	45%	4.1%
Growth (Y2 Q3-Y3 Q4)	35%	65%	55%	50%	6.3%
Scale (Y4+)	40%	70%	60%	55%	9.2%

2.4 Funnel Velocity Metrics

Metric	Definition	Target	Calculation
Average Sales Cycle	Days from SQL to Closed Won	90-180 days	AVG(Close Date - SQL Date)
Deal Velocity	(# Opportunities × ACV × Win Rate) / Sales Cycle Days	Increasing QoQ	(Pipeline × 0.25) / 120 days
Time to First Meeting	Days from MQL to first discovery call	<5 days	AVG(Discovery Date - MQL Date)
Time to Proposal	Days from Opportunity to proposal sent	<30 days	AVG(Proposal Date - Opp Created Date)
Time to Close	Days from proposal to contract signature	<45 days	AVG(Close Date - Proposal Date)

2.5 Pipeline Coverage Ratio

Pipeline value required to meet quarterly ARR targets.

Quarter	ARR Target	Win Rate Assumption	Required Pipeline	Coverage Ratio
Y1 Q1	$0 (pre-revenue)	N/A	N/A	N/A
Y1 Q2	$96K	25%	$384K	4x
Y1 Q3	$132K	25%	$528K	4x
Y1 Q4	$132K	25%	$528K	4x
Y2 Q1	$540K	30%	$1.8M	3.3x
Y2 Q2	$720K	30%	$2.4M	3.3x
Y2 Q3	$720K	30%	$2.4M	3.3x
Y2 Q4	$720K	30%	$2.4M	3.3x
Y3+	$2.25M/Q	35%	$6.4M	2.8x

Formula: Pipeline Coverage = (Total Pipeline Value) / (Quarterly ARR Target) Alert Threshold: <3x coverage = insufficient pipeline, increase top-of-funnel activity

2.6 Average Deal Size

Year	Average ACV	Range (10th-90th percentile)	Mix Assumption
Year 1	$72K	$48K - $96K	50% Starter, 50% Professional
Year 2	$90K	$48K - $192K	30% Starter, 50% Professional, 20% Enterprise
Year 3	$120K	$96K - $500K	10% Starter, 40% Professional, 40% Enterprise, 10% Autonomous

Alert Threshold: Average ACV <$60K (indicates downmarket drift, margin pressure)

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3. Customer Metrics

Post-sale metrics for retention, expansion, and customer health.

3.1 Net Revenue Retention (NRR)

Definition: (Starting ARR + Expansion ARR - Churned ARR - Contraction ARR) / Starting ARR × 100

Calculation Method:

Cohort: Customers active on Jan 1, 2026
Starting ARR: $500K
Expansion ARR (upsells, additional modules): $75K
Churned ARR (cancellations): $25K
Contraction ARR (downgrades): $10K

NRR = ($500K + $75K - $25K - $10K) / $500K = 108%

Targets:

Phase	NRR Target	Interpretation
Year 1	115%	Early expansion, low churn
Year 2	120%	Strong product-market fit
Year 3	130%	Land-and-expand working at scale

Alert Thresholds:

• Critical (<110%): Churn exceeding expansion, customer dissatisfaction
• Warning (110-115%): Expansion underperforming, investigate product usage
• Healthy (115-125%): On track for SaaS benchmarks
• Excellent (>125%): Best-in-class retention and expansion

Calculation Cadence: Monthly cohort analysis, quarterly board reporting

3.2 Gross Revenue Churn

Definition: ARR lost to customer cancellations / Starting ARR × 100 (excludes downgrades)

Targets:

Customer Segment	Monthly Gross Churn	Annual Gross Churn	Alert Threshold
Starter (<$75K ARR)	1.5%	16.5%	>2% monthly
Professional ($75K-$200K ARR)	1.0%	11.4%	>1.5% monthly
Enterprise ($200K+ ARR)	0.5%	5.9%	>0.8% monthly
Blended	0.7%	8.2%	>1% monthly

Alert Triggers:

• Single customer >20% of ARR churns: Executive escalation, post-mortem required
• Churn spike >1.5% monthly for 2 consecutive months: Product/CS review
• Competitive loss (customer moves to competitor): Win/loss analysis

3.3 Expansion Revenue Rate

Definition: (Upsell ARR + Cross-sell ARR) / Starting ARR × 100

Expansion Motions:

Expansion Type	Trigger	Target Attach Rate	Average Expansion ACV
Additional Modules	6-month post-launch	40% of customers	$18K
Additional Users/Sites	12-month post-launch	60% of customers	$24K
Tier Upgrade	Usage threshold exceeded	25% of customers	$48K
Professional Services	Implementation, validation support	80% of customers	$12K (one-time)

Targets:

Year	Expansion ARR / Total New ARR	Calculation
Year 1	15%	$54K expansion / $360K new ARR
Year 2	20%	$540K expansion / $2.7M new ARR
Year 3	25%	$2.25M expansion / $9.0M new ARR

Alert Threshold: <10% expansion rate (product-market fit concern, usage not sticky)

3.4 Time to Value (TTV)

Definition: Days from contract signature to first production use case live

Onboarding Milestones:

Milestone	Target Days	Definition	Alert Threshold
Kickoff Call	Day 1-3	Implementation kickoff, success plan	>5 days
System Configuration	Day 7-14	QMS templates, workflows configured	>21 days
User Training	Day 14-21	Team trained on core features	>30 days
First Document Live	Day 30-45	First SOP/protocol in production	>60 days
Full Go-Live	Day 60-90	All planned use cases operational	>120 days

TTV Targets:

• Starter Tier: 30-45 days (self-serve + light support)
• Professional Tier: 45-60 days (guided onboarding)
• Enterprise/Autonomous Tier: 60-90 days (white-glove, custom workflows)

Alert Trigger: Customer >30 days past expected TTV = CS escalation, executive sponsor assigned

3.5 Net Promoter Score (NPS)

Definition: % Promoters (9-10) - % Detractors (0-6)

Survey Cadence:

• Relationship NPS: Quarterly, all active customers
• Transactional NPS: Post-onboarding (Day 90), post-support interaction

Targets:

Phase	NPS Target	Interpretation
Year 1	30+	Acceptable for new product
Year 2	40+	Good product-market fit
Year 3	50+	Best-in-class SaaS

Alert Thresholds:

• NPS <20: Product issues, customer success intervention required
• Detractor score >20%: Risk of churn, immediate follow-up
• Promoter score <40%: Weak referral engine, limited expansion potential

3.6 Customer Satisfaction (CSAT)

Definition: % of customers rating support interaction as "Satisfied" or "Very Satisfied" (4-5 on 5-point scale)

Measurement Points:

• Post-support ticket closure
• Post-onboarding (Day 90)
• Quarterly business reviews (QBRs)

Targets:

Interaction Type	CSAT Target	Response Rate Target
Support Tickets	90%+	40%+
Onboarding	85%+	80%+
QBRs	88%+	90%+

Alert Threshold: CSAT <80% for any category, trending down >5% QoQ

3.7 Customer Health Score

Composite score (0-100) based on usage, engagement, and commercial factors.

Factor	Weight	Green (80-100)	Yellow (60-79)	Red (<60)
Product Usage	30%	Daily active users >75%	40-75%	<40%
Feature Adoption	20%	>5 modules active	3-5 modules	<3 modules
Support Ticket Volume	15%	<2 tickets/month	2-5 tickets/month	>5 tickets/month
NPS Score	15%	Promoter (9-10)	Passive (7-8)	Detractor (0-6)
Payment Status	10%	Current	1-15 days overdue	>15 days overdue
Executive Engagement	10%	QBR attended, exec sponsor active	Minimal engagement	No engagement

Alert Triggers:

• Health score <60 for 2 consecutive months: At-risk, CS escalation
• Health score drops >20 points in 30 days: Immediate executive outreach
• Red score for any >20% ARR customer: CEO-level intervention

Calculation Cadence: Weekly automated scoring, monthly CS review

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4. Marketing Metrics

Top-of-funnel metrics for demand generation and brand awareness.

4.1 Cost Per MQL by Channel

Channel	Year 1 Target	Year 2 Target	Year 3 Target	Alert Threshold
Organic Search (SEO)	$150	$100	$75	>$200
Paid Search (Google Ads)	$300	$250	$200	>$400
LinkedIn Ads	$400	$350	$300	>$500
Content Marketing	$200	$150	$120	>$300
Webinars/Events	$250	$200	$180	>$350
Partner Referrals	$100	$80	$60	>$150
Blended Average	$250	$180	$140	>$350

Calculation: Cost per MQL = Total Channel Spend / MQLs Generated

Optimization Targets:

• Increase organic (SEO) mix from 20% to 40% of MQLs (Y1 → Y3)
• Reduce paid acquisition mix from 50% to 30% of MQLs
• Grow partner channel from 10% to 20% of MQLs

4.2 Content Performance Metrics

Content Type	Metric	Target	Measurement
Blog Posts	Views per post	300-500 (Y1), 800-1200 (Y2)	Google Analytics
Blog Posts	MQL conversion rate	1.5-2.5%	UTM tracking → HubSpot
Whitepapers/eBooks	Downloads	50-80/quarter (Y1), 150-250/quarter (Y2)	HubSpot forms
Whitepapers/eBooks	Download → MQL rate	80%+	Form fill = MQL
Case Studies	Views	200-400 (Y1), 600-1000 (Y2)	Google Analytics
Case Studies	Influence on deals	Present in 60%+ of won deals	HubSpot deal attribution
Webinars	Registrations	80-120 (Y1), 200-350 (Y2)	Webinar platform
Webinars	Attendance rate	40-50%	Attendees / Registrations
Webinars	MQL generation	30-40% of attendees	Post-webinar follow-up
Video (Product Demos)	Views	500-800 (Y1), 1500-2500 (Y2)	YouTube/Vimeo
Video (Product Demos)	Watch time %	>60%	Platform analytics

Content Engagement Score:

Engagement Score = (Views × 0.3) + (Avg Time on Page × 0.2) + (Social Shares × 0.2) + (MQL Conversion Rate × 100 × 0.3)

Alert Threshold: Content with engagement score <50 = retire or refresh

4.3 SEO Ranking Progression

Target Keywords (20 priority terms):

Keyword Category	Example Keywords	Year 1 Target	Year 2 Target	Year 3 Target
Primary (QMS + Industry)	"pharma QMS", "biotech quality management"	Top 20	Top 10	Top 5
Secondary (Features)	"AI document control", "automated CAPA"	Top 30	Top 15	Top 10
Long-tail (Compliance)	"FDA 21 CFR Part 11 software"	Top 40	Top 20	Top 10

Metrics:

Metric	Definition	Target	Tool
Domain Authority	Moz DA score	30 (Y1), 40 (Y2), 50 (Y3)	Moz
Organic Traffic	Monthly sessions from organic search	300 (Y1), 1200 (Y2), 3500 (Y3)	Google Analytics
Keyword Rankings	% of target keywords in top 10	20% (Y1), 50% (Y2), 70% (Y3)	SEMrush
Backlinks	High-quality backlinks acquired	50 (Y1), 150 (Y2), 400 (Y3)	Ahrefs

Alert Threshold: Organic traffic declining >20% MoM for 2 consecutive months

4.4 Event ROI

Event Type	Cost per Event	MQLs per Event	Cost per MQL	SQL Conversion	Target ROI
Industry Conferences (booth)	$15K	40-60	$250-$375	40%	3x (via pipeline)
Sponsored Webinars	$5K	30-50	$100-$167	35%	4x
Virtual Summits	$3K	20-35	$86-$150	30%	5x
Hosted Workshops	$2K	15-25	$80-$133	50%	6x

ROI Calculation:

Event ROI = (Pipeline Generated × Win Rate × ACV) / Event Cost

Example:
Conference generates 50 MQLs → 20 SQLs (40%) → 12 Opportunities (60%) → 3 Closed Won (25%)
3 customers × $96K ACV = $288K revenue
ROI = $288K / $15K = 19.2x (on closed deals)

Alert Threshold: Event ROI <2x (pipeline basis) = discontinue or renegotiate sponsorship

4.5 Brand Awareness Metrics

Metric	Year 1 Target	Year 2 Target	Year 3 Target	Measurement
Direct Traffic	100 sessions/month	400 sessions/month	1000 sessions/month	Google Analytics
Branded Search Volume	50 searches/month	200 searches/month	600 searches/month	Google Search Console
LinkedIn Followers	500	2000	5000	LinkedIn analytics
Email List Size	1000	4000	10000	HubSpot
Media Mentions	5/quarter	12/quarter	25/quarter	PR tracking
Analyst Coverage	0	1 report	2-3 reports	Gartner/Forrester

Share of Voice (SOV):

SOV = Brand Mentions / (Brand Mentions + Competitor Mentions) × 100
Target: 10% (Y1), 15% (Y2), 20% (Y3)

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5. Unit Economics Dashboard

Financial efficiency metrics for capital allocation and investor reporting.

5.1 Customer Acquisition Cost (CAC)

Definition: Fully-loaded sales & marketing spend / New customers acquired

Components:

• Sales expenses: Salaries, commissions, benefits, travel
• Marketing expenses: Programs, tools, agencies, events, content production
• Overhead allocation: Sales/marketing leadership, recruiting, IT tools

Calculation Example (Year 2):

Q2 2026 Total S&M Spend: $280K
  Sales: $180K (2 AEs @ $75K base + $30K commissions)
  Marketing: $80K ($45K programs, $35K tools/overhead)
  Overhead: $20K (fractional CMO, recruiting)

New Customers Acquired: 8
CAC = $280K / 8 = $35K per customer

Targets by Phase:

Phase	CAC Target	Rationale
Year 1 (Founder-Led)	<$15K	Founder selling, minimal marketing spend
Year 2 (Scaling Team)	$25K-$35K	2-3 AEs, marketing ramp
Year 3 (Growth)	$35K-$45K	Full sales/marketing org, higher payback justified by LTV

Alert Thresholds:

• CAC >$50K: Sales inefficiency, win rate too low
• CAC increasing >20% QoQ: Investigate sales productivity or lead quality

5.2 Lifetime Value (LTV)

Definition: (Average ARR × Gross Margin %) / Annual Churn Rate

Calculation Example:

Average ARR: $90K
Gross Margin: 80%
Annual Churn Rate: 8%

LTV = ($90K × 0.80) / 0.08 = $900K

Assumptions by Tier:

Tier	Average ARR	Gross Margin	Annual Churn	LTV
Starter	$48K	75%	15%	$240K
Professional	$96K	80%	8%	$960K
Enterprise	$192K	82%	5%	$3.15M
Autonomous	$500K	85%	3%	$14.2M

Blended LTV Targets:

Year	Blended LTV	Calculation Basis
Year 1	$600K	50% Starter, 50% Professional
Year 2	$800K	30% Starter, 50% Professional, 20% Enterprise
Year 3	$1.2M	10% Starter, 40% Professional, 40% Enterprise, 10% Autonomous

Alert Threshold: LTV <$400K (indicates high churn, low ACVs, or margin erosion)

5.3 LTV:CAC Ratio

Definition: Customer Lifetime Value / Customer Acquisition Cost

Benchmarks:

Business Model	Target LTV:CAC	Interpretation
Founder-Led Sales (Year 1)	>5x	Capital-efficient land grab
Early Scaling (Year 2)	>4x	Balanced growth and efficiency
Growth Stage (Year 3+)	>3x	Acceptable at venture scale
IPO-Ready	>3x	Public market standard

CODITECT Targets:

Year	CAC	LTV	LTV:CAC Ratio
Year 1	$15K	$600K	40x (founder-led outlier)
Year 2	$30K	$800K	26.7x
Year 3	$40K	$1.2M	30x

Alert Thresholds:

• LTV:CAC <3x: Unprofitable unit economics, reduce CAC or improve retention
• LTV:CAC >10x (at scale): Underinvesting in growth, leaving market share on table

5.4 CAC Payback Period

Definition: Months to recover fully-loaded CAC from gross margin dollars

Calculation:

CAC Payback = CAC / (Monthly ARR × Gross Margin %)

Example:
CAC: $30K
ACV: $96K → Monthly ARR: $8K
Gross Margin: 80%

Payback = $30K / ($8K × 0.80) = 4.7 months

Targets:

Customer Tier	Target Payback	Alert Threshold
Starter	<8 months	>12 months
Professional	<6 months	>10 months
Enterprise	<12 months	>18 months
Blended	<12 months	>18 months

Why Payback Matters:

• <12 months: Efficient cash conversion, can scale aggressively
• 12-18 months: Acceptable for enterprise SaaS, requires venture capital
• >18 months: Capital-intensive, limits growth velocity

5.5 Gross Margin

Definition: (Revenue - COGS) / Revenue × 100

COGS Components:

• Infrastructure: AWS, GCP hosting, LLM API costs (Anthropic Claude)
• Support: Customer success salaries, support tools
• Third-party licenses: Compliance database subscriptions, monitoring tools

Gross Margin Targets:

Phase	Target Gross Margin	COGS Breakdown
Year 1	75%	Infrastructure 15%, Support 10%
Year 2	78%	Infrastructure 12%, Support 10% (scale efficiencies)
Year 3	82%	Infrastructure 10%, Support 8%

Alert Thresholds:

• Gross margin <70%: Investigate infrastructure costs, LLM usage inefficiencies
• Gross margin declining >3% QoQ: Scale diseconomies, support burden increasing

5.6 Magic Number

Definition: Net New ARR (this quarter) / Sales & Marketing Spend (prior quarter)

Calculation Example:

Q1 2026 S&M Spend: $200K
Q2 2026 Net New ARR: $180K

Magic Number = $180K / $200K = 0.90

Interpretation:

Magic Number	Meaning	Action
<0.5	Sales/marketing inefficient	Reduce spend, improve conversion rates
0.5-0.75	Acceptable efficiency	Maintain course, optimize incrementally
0.75-1.0	Strong efficiency	Increase investment, scale aggressively
>1.0	Exceptional efficiency	Maximum growth investment justified

Targets:

Phase	Magic Number Target
Year 1	0.60-0.75
Year 2	0.75-0.90
Year 3	0.85-1.0+

Alert Threshold: Magic number <0.5 for 2 consecutive quarters = strategic pivot required

5.7 Burn Multiple

Definition: Net Burn / Net New ARR

Lower is better — measures capital efficiency of growth.

Calculation Example:

Q2 2026 Net Burn: $450K
Q2 2026 Net New ARR: $360K

Burn Multiple = $450K / $360K = 1.25x

Benchmarks:

Burn Multiple	Interpretation
<1.0x	Exceptional efficiency (Mailchimp, Atlassian early days)
1.0-1.5x	Efficient growth (top quartile SaaS)
1.5-2.0x	Acceptable growth (median SaaS)
>2.0x	Inefficient growth (requires high-growth narrative)

Targets:

Year	Burn Multiple Target
Year 1	<1.5x
Year 2	<1.2x
Year 3	<1.0x

Alert Threshold: Burn multiple >2.0x = unsustainable burn, reduce costs or accelerate revenue

5.8 Rule of 40

Definition: Revenue Growth Rate % + EBITDA Margin % ≥ 40

Calculation Example (Year 2):

ARR Growth Rate: 650% YoY
EBITDA Margin: -40% (burning to grow)

Rule of 40 = 650% + (-40%) = 610 (well above 40)

Targets:

Year	Growth Rate	EBITDA Margin	Rule of 40 Score
Year 1	N/A (year 1)	-120%	N/A
Year 2	650%	-40%	610
Year 3	233%	-15%	218
Year 4	100%	-5%	95
Year 5	60%	+5%	65

Alert Threshold: Rule of 40 <35 (growth slowing + margins not improving)

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6. GTM Dashboard Specifications

Four dashboards for different audiences and decision-making contexts.

6.1 Board Dashboard

Audience: Board of Directors, CEO, CFO Update Cadence: Quarterly (prepared 5 business days before board meeting) Tool: Google Sheets + Data Studio, HubSpot reporting, QuickBooks integration Access Control: View-only for board members, edit for CFO only

6.1.1 ARR Waterfall

Visual: Stacked bar chart showing ARR composition and movement

Components:

Component	Definition	Q2 2026 Example
Starting ARR	ARR at beginning of quarter	$360K
New ARR	ARR from new customer wins	$2.4M
Expansion ARR	Upsells, cross-sells from existing customers	$480K
Churned ARR	ARR lost to cancellations	$180K
Contraction ARR	ARR lost to downgrades	$60K
Ending ARR	ARR at end of quarter	$3.0M

Data Sources:

• HubSpot CRM: New deals closed, deal values
• Stripe/QuickBooks: Subscription changes, cancellations
• Manual reconciliation: Expansion tracking in CS platform (Gainsight)

6.1.2 Cohort Analysis

Visual: Retention heatmap by customer cohort

Cohort	Month 0	Month 3	Month 6	Month 9	Month 12	Month 24
Q1 2026	$192K (4 customers)	100%	95%	92%	90%	TBD
Q2 2026	$360K (5 customers)	100%	98%	95%	TBD	TBD
Q3 2026	$540K (6 customers)	100%	100%	TBD	TBD	TBD

Color coding:

• Green (>95%): Excellent retention
• Yellow (85-95%): Watch for churn signals
• Red (<85%): At-risk cohort, CS intervention

Insights:

• Identify cohorts with higher churn → investigate onboarding, product-market fit
• Track expansion revenue by cohort → validate land-and-expand thesis

6.1.3 Unit Economics Summary

Visual: KPI scorecard with trend arrows

Metric	Current Quarter	Prior Quarter	YoY	Target	Status
CAC	$30K	$28K	+7%	<$35K	✅ Green
LTV	$800K	$750K	+6.7%	>$600K	✅ Green
LTV:CAC	26.7x	26.8x	-0.4%	>4x	✅ Green
CAC Payback	5.2 months	5.0 months	+4%	<12 mo	✅ Green
Gross Margin	78%	76%	+2pp	>75%	✅ Green
Magic Number	0.85	0.78	+9%	>0.75	✅ Green
Burn Multiple	1.2x	1.3x	-7.7%	<1.5x	✅ Green
NRR	120%	118%	+2pp	>115%	✅ Green

Alert Logic:

• Green: On or above target
• Yellow: Within 10% of threshold
• Red: Below threshold, requires explanation in board deck

6.2 Pipeline Dashboard

Audience: Sales team, CRO, CEO Update Cadence: Real-time (live HubSpot report) Tool: HubSpot CRM native reporting Access Control: Sales team view-only, CRO full edit

6.2.1 Stage Progression

Visual: Funnel chart with conversion rates

Metrics per Stage:

Stage	Count	Total Value	Avg Deal Size	Conversion to Next	Days in Stage
SQL	24	N/A	N/A	60% → Opportunity	3-5 days
Opportunity	14	$1.2M	$86K	50% → Proposal	14-21 days
Proposal	7	$600K	$86K	50% → Closed Won	45-60 days
Closed Won (forecast)	3-4	$300K	$90K	N/A	30-45 days

Alert Indicators:

• Deals stalled >30 days in stage: Highlighted in red
• Conversion rate <50% of target: Stage flagged for review
• Pipeline value <3x quarterly target: Increase top-of-funnel activity

6.2.2 Forecast Accuracy

Visual: Waterfall chart comparing forecasted to actual closed ARR

Month	Commit Forecast	Best Case Forecast	Actual Closed	Variance	Accuracy %
Jan 2026	$96K	$144K	$108K	+$12K	88.9%
Feb 2026	$120K	$180K	$126K	+$6K	95.0%
Mar 2026	$144K	$216K	$132K	-$12K	91.7%

Forecast Categories:

• Commit: >80% close probability, contract in legal review
• Best Case: 50-80% close probability, proposal sent
• Pipeline: <50% close probability, early-stage opportunities

Target Accuracy: >85% on commit forecast, >70% on best case

6.2.3 Rep Performance Leaderboard

Visual: Table with individual quota attainment

Rep	Quota (Quarterly)	Closed ARR	Attainment %	Pipeline	Activities	Win Rate
Founder (CEO)	$180K	$216K	120%	$900K	45 calls	35%
AE #1	$180K	$168K	93%	$720K	52 calls	28%
AE #2	$180K	$144K	80%	$600K	48 calls	22%

Metrics Tracked:

• Quota attainment % (primary)
• Pipeline coverage (leading indicator)
• Activity volume (calls, emails, demos)
• Win rate (closed won / total closed)

Alert Threshold: Rep <70% quota attainment for 2 consecutive quarters = performance improvement plan

6.3 Marketing Dashboard

Audience: Marketing team, CMO, CEO Update Cadence: Weekly review, monthly deep dive Tool: Google Analytics 4 + HubSpot Marketing Hub Access Control: Marketing team full access

6.3.1 Funnel Conversion Rates

Visual: Multi-stage funnel with drop-off rates

Stage	Volume	Conversion to Next	Drop-off %
Website Visitors	3,200/month	1.0% → MQL	99.0%
MQLs	32/month	30% → SQL	70.0%
SQLs	10/month	60% → Opp	40.0%
Opportunities	6/month	50% → Proposal	50.0%
Proposals	3/month	50% → Won	50.0%
Closed Won	1.5/month	N/A	N/A

Alert Indicators:

• Visitor → MQL <0.8%: Website conversion issue (messaging, CTAs, targeting)
• MQL → SQL <25%: Lead quality issue (ICP mismatch, unqualified sources)
• SQL → Opp <50%: Sales qualification process breakdown

6.3.2 Channel Performance

Visual: Bar chart comparing MQL volume and cost per MQL by channel

Channel	MQLs Generated	Cost per MQL	SQL Conversion	Closed Won	Channel ROI
Organic Search	10	$150	40%	2	$192K / $1.5K = 128x
LinkedIn Ads	8	$400	25%	1	$96K / $3.2K = 30x
Content Marketing	6	$200	35%	1	$96K / $1.2K = 80x
Partner Referrals	4	$100	50%	1	$96K / $400 = 240x
Google Ads	4	$300	20%	0	$0 / $1.2K = 0x

Optimization Actions:

• Double down: Organic search, partner referrals (high ROI)
• Optimize: LinkedIn ads (decent volume, improve conversion)
• Pause/rework: Google Ads (no conversions, high cost)

6.3.3 Content Analytics

Visual: Table of top-performing content assets

Asset	Type	Views	Avg Time	MQL Conversion	MQLs Generated	Engagement Score
"AI in Pharma QMS" Whitepaper	eBook	320	8m 15s	2.8%	9	87
"FDA 21 CFR Part 11 Compliance" Blog	Blog	580	4m 30s	1.5%	9	76
"Autonomous CAPA Case Study"	Case Study	240	6m 10s	3.3%	8	82
"QMS Buyer's Guide" Webinar	Webinar	95 attend	42m	35%	33	94

Engagement Score Formula:

Score = (Views/100 × 0.3) + (Time on Page in min × 0.2) + (MQL Conv Rate × 100 × 0.3) + (Social Shares × 0.2)

Content Refresh Triggers:

• Score <50: Retire or heavily refresh content
• MQL conversion <1%: Improve CTAs, gating strategy, follow-up sequence

6.4 Customer Success Dashboard

Audience: CS team, VP Customer Success, CEO Update Cadence: Weekly CS team review, monthly executive review Tool: Gainsight + HubSpot Service Hub Access Control: CS team full access, exec read-only

6.4.1 Health Score Distribution

Visual: Bar chart showing customer count by health tier

Health Tier	Customer Count	ARR	% of Total ARR	Trend (MoM)
Green (80-100)	12	$1.44M	80%	+2 customers
Yellow (60-79)	3	$288K	16%	-1 customer
Red (<60)	1	$72K	4%	Flat

Alert Triggers:

• Red-tier customer: Immediate executive outreach, weekly check-ins
• Yellow trending to red: CS manager assigned, mitigation plan required
• >20% of ARR in yellow/red: Systemic product or CS issue

6.4.2 NRR Breakdown

Visual: Waterfall chart showing NRR components

NRR Drivers:

Driver	ARR Impact	% of Starting ARR	Notes
Expansion (Upsells)	+$360K	+20%	Module additions, seat expansion
Gross Churn	-$144K	-8%	2 customers cancelled
Contraction (Downgrades)	-$36K	-2%	1 customer reduced seats
Net Retention	+$180K	110%	Target: 115-120%

Alert Threshold: NRR <110% for 2 consecutive months

6.4.3 Onboarding Tracker

Visual: Gantt chart showing onboarding progress for active customers

Customer	Start Date	Days Elapsed	Kickoff	Config	Training	Go-Live	Status
BioPharma Inc.	2026-01-15	45	✅	✅	✅	🟡 (Day 50 target)	On Track
MedDevice Co.	2026-02-01	30	✅	✅	🟡 (Day 35 target)	⚠️ Delayed
CRO Partners	2026-02-10	21	✅	🟡 (Day 25 target)	⏳	⏳	⚠️ Delayed

Status Indicators:

• ✅ Complete: Milestone hit on time
• 🟡 In Progress: Milestone in flight, on track
• ⚠️ Delayed: >7 days past target, CS escalation
• 🔴 At Risk: >14 days past target, executive intervention

Alert Trigger: Customer >30 days past expected go-live = CEO outreach

6.4.4 At-Risk Account Summary

Visual: Table of accounts with churn risk indicators

Customer	ARR	Health Score	Risk Factors	Last Contact	Owner	Action Plan
Legacy Labs	$72K	55 (Red)	Low usage, 3 support escalations, NPS=4	2 days ago	Jane (CSM)	Weekly exec check-in, product training scheduled
Startup Biotech	$48K	68 (Yellow)	Payment 10 days overdue, sponsor left company	5 days ago	Mike (CSM)	New sponsor identification, payment plan

Risk Factor Taxonomy:

• Product usage: DAU <40% of licensed users
• Support issues: >5 tickets/month, escalations
• Commercial: Payment delays, budget cuts mentioned
• Stakeholder: Executive sponsor churned, engagement dropped
• Competitive: Mention of evaluating alternatives

Action Plan Requirements:

• Red accounts: Document mitigation plan within 48 hours, weekly exec updates
• Yellow accounts: Document plan within 7 days, bi-weekly CS manager review

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7. Alert & Threshold Configuration

Automated alerting system for early intervention on GTM performance issues.

7.1 Alert Architecture

7.2 Pipeline Coverage Alerts

Condition	Severity	Alert Threshold	Recipients	Action Required
Pipeline <3x quarterly target	Warning	45 days before quarter end	CRO, CEO	Increase top-of-funnel activity
Pipeline <2x quarterly target	Critical	30 days before quarter end	CRO, CEO, Board	Emergency pipeline gen
No new opps created in 7 days	Warning	Weekly check	Sales team, CRO	Review lead quality, outbound activity
Conversion rate <50% of target	Warning	Any funnel stage, 2 weeks	CRO	Stage-specific intervention

Alert Configuration Example (HubSpot workflow):

Trigger: Daily at 9am PST
Condition: Sum(Opportunity.Amount WHERE Close Date <= Quarter End) / Quarterly Target < 3.0
Action: Send Slack message to #sales-leadership
  Message: "⚠️ Pipeline coverage at 2.7x (target: 3x). Review pipeline gen plan."

7.3 Churn Spike Alerts

Condition	Severity	Alert Threshold	Recipients	Action Required
Monthly churn >1.5%	Warning	2 consecutive months	VP CS, CEO	Cohort analysis, exit interviews
Monthly churn >2.5%	Critical	Any single month	VP CS, CEO, Board	Emergency customer review
High-value customer churns (>20% ARR)	Critical	Immediate	CEO, CFO, Board Chair	Executive post-mortem
Competitive loss	Warning	Any churn attributed to competitor	CEO, Product	Win/loss analysis, product roadmap review

Alert Configuration Example (Gainsight):

Trigger: Daily at 8am PST
Condition: Count(Customer WHERE Status = "Churned" AND Churn Date >= First Day of Month) / Count(Active Customers Start of Month) > 0.015
Action: Email to vp-cs@coditect.ai, ceo@coditect.ai
  Subject: "⚠️ Monthly churn at 1.7% (threshold: 1.5%)"
  Body: [List of churned customers with churn reasons]

7.4 NRR Decline Alerts

Condition	Severity	Alert Threshold	Recipients	Action Required
NRR <115%	Warning	1 month	VP CS, CFO	Review expansion pipeline
NRR <110%	Critical	2 consecutive months	VP CS, CEO, Board	Strategic CS review
Expansion ARR <10% of new ARR	Warning	Quarterly	VP CS, Sales	Land-and-expand breakdown
Contraction ARR >5% of starting ARR	Warning	Monthly	VP CS	Downsell investigation

7.5 CAC Increase Alerts

Condition	Severity	Alert Threshold	Recipients	Action Required
CAC >$50K	Warning	Any quarter	CFO, CRO	Sales efficiency audit
CAC increasing >20% QoQ	Warning	2 consecutive quarters	CFO, CRO, CEO	Strategic GTM review
LTV:CAC <3x	Critical	Any quarter	CFO, CEO, Board	Unit economics intervention
CAC payback >18 months	Critical	Any tier	CFO, CRO	Pricing or sales model change

7.6 Deal Velocity Slowdown Alerts

Condition	Severity	Alert Threshold	Recipients	Action Required
Deals stalled >30 days in stage	Warning	>3 deals	Sales rep, manager	Deal review, unblock
Average sales cycle >180 days	Warning	Trending for 30 days	CRO, CEO	Sales process audit
Proposal → Close >60 days	Warning	>50% of proposals	CRO, Legal	Contract/legal bottleneck
Time to first meeting >7 days	Warning	>30% of MQLs	SDR manager	Lead response time issue

7.7 Customer Health Alerts

Condition	Severity	Alert Threshold	Recipients	Action Required
Health score <60 (Red)	Critical	Any customer	CSM, VP CS, CEO	Immediate outreach, mitigation plan
Health score drops >20 pts in 30 days	Warning	Any customer	CSM, VP CS	Proactive check-in
>20% of ARR in Yellow/Red	Critical	Monthly	VP CS, CEO	Systemic CS issue
Product usage <40% of licenses	Warning	60 days post-launch	CSM	Training intervention

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8. Review Meeting Cadences

Structured review cadences for data-driven decision-making.

8.1 Daily Standups (15 minutes)

Attendees: Sales team, SDRs, CRO Time: 9:00am PST daily Format: Round-robin updates

Agenda:

1. Wins yesterday: Deals closed, proposals sent, key meetings
2. Blockers: Stalled deals, customer issues, resource needs
3. Focus today: Top 3 priorities per rep

Metrics Reviewed:

• Meetings booked (yesterday/today)
• Opportunities created
• Proposals sent
• Deals at risk (updated status)

Decision Authority: Rep commits to daily actions, manager unblocks issues

8.2 Weekly Sales Review (60 minutes)

Attendees: Sales team, SDRs, CS managers, CRO, CEO (optional) Time: Friday 10:00am PST Format: Data-driven pipeline review + deal coaching

Agenda:

1. Weekly metrics review (15 min):
   • New ARR closed this week
   • Pipeline coverage vs. target
   • Funnel conversion rates
   • Top 5 deals at risk
2. Deal reviews (30 min): Deep dive on 3-5 strategic deals
   • What's the blockers?
   • What's needed to advance?
   • Close plan and timeline
3. Forecast update (10 min): Commit/best case/pipeline for current quarter
4. Action items (5 min): Assignments, follow-ups, blockers escalated

Metrics Reviewed:

• Weekly new ARR
• Meetings held vs. target
• MQL → SQL conversion
• Proposals sent
• Win/loss analysis

Decision Authority: CRO adjusts sales strategy, reallocates resources, escalates executive support

8.3 Weekly Marketing Review (45 minutes)

Attendees: Marketing team, CMO, CRO (for lead quality feedback), CEO (monthly) Time: Thursday 2:00pm PST Format: Funnel analysis + campaign performance

Agenda:

1. Funnel metrics (15 min):
   • MQLs generated (by channel)
   • MQL → SQL conversion
   • Cost per MQL trends
   • Website traffic, conversion rates
2. Campaign performance (20 min):
   • Top-performing content
   • Event ROI (if applicable)
   • SEO ranking changes
   • Paid channel performance
3. Next week plan (10 min): Content calendar, campaigns launching, experiments

Metrics Reviewed:

• MQLs generated (weekly target: 15-25 Y1, 50-80 Y2)
• Website sessions, conversion rate
• Content engagement scores
• Channel ROI

Decision Authority: CMO adjusts channel spend, pauses underperforming campaigns, greenlights experiments

8.4 Weekly CS Review (45 minutes)

Attendees: CS team, VP CS, Product (monthly), CRO (monthly), CEO (quarterly) Time: Wednesday 3:00pm PST Format: Customer health + onboarding + expansion

Agenda:

1. Health score review (15 min):
   • Red/yellow accounts update
   • Onboarding progress tracker
   • At-risk account mitigation plans
2. Expansion pipeline (15 min):
   • Upsell opportunities identified
   • Cross-sell campaigns in flight
   • QBR outcomes (expansion commitments)
3. Product feedback (10 min): Top feature requests, bug escalations, product-CS collaboration
4. Action items (5 min): Account escalations, training needs, process improvements

Metrics Reviewed:

• Customer health score distribution
• Onboarding completion rate
• NPS, CSAT scores
• Expansion ARR pipeline

Decision Authority: VP CS assigns account owners, escalates red accounts to CEO, collaborates with Product on roadmap

8.5 Monthly Executive Review (2 hours)

Attendees: CEO, CFO, CRO, CMO, VP CS, VP Product Time: First Monday of month, 9:00am PST Format: Deep dive on metrics, strategic decisions

Agenda:

1. Financial performance (30 min):
   • Monthly ARR, revenue vs. plan
   • Burn rate, runway update
   • Unit economics (CAC, LTV, payback)
   • Magic number, burn multiple
2. Sales performance (30 min):
   • New ARR vs. target
   • Pipeline coverage
   • Win rate, sales cycle trends
   • Forecast accuracy review
3. Marketing performance (20 min):
   • MQL volume and quality
   • Channel ROI
   • Content performance
   • Brand awareness metrics
4. Customer success (20 min):
   • NRR, churn analysis
   • Health score distribution
   • Onboarding performance
   • Top customer issues
5. Strategic decisions (20 min):
   • Budget adjustments
   • Hiring priorities
   • GTM experiments (pricing, packaging, channels)

Metrics Reviewed: All executive-level KPIs (see Section 1.2)

Decision Authority: Executive team adjusts budget allocations, approves hiring, pivots GTM strategy

8.6 Quarterly Board Review (3 hours)

Attendees: Board of Directors, CEO, CFO, CRO (presenting) Time: 15 business days after quarter end Format: Formal board presentation

Agenda:

1. Business overview (15 min): CEO summary, key wins, challenges
2. Financial performance (45 min): CFO-led
   • ARR waterfall, cohort analysis
   • P&L vs. budget
   • Unit economics dashboard
   • Cash position, runway, fundraising plan
3. GTM performance (45 min): CRO-led
   • Sales metrics: new ARR, pipeline, win rate
   • Marketing metrics: funnel, channel performance
   • CS metrics: NRR, churn, health scores
4. Product & roadmap (30 min): VP Product (if applicable)
5. Strategic topics (45 min):
   • Market positioning
   • Competitive landscape
   • Hiring plan
   • Fundraising timeline

Metrics Reviewed: All board-level KPIs (see Section 1.1)

Decision Authority: Board approves budget changes, strategic pivots, financing rounds

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9. Implementation Roadmap

Phased rollout of measurement infrastructure aligned to GTM maturity.

9.1 Phase 1: Foundation (Months 1-3, Pre-Revenue)

Objective: Establish baseline tracking, manual processes acceptable

Component	Tool	Owner	Status
CRM setup	HubSpot Sales Hub (Starter)	CRO	Complete
Website analytics	Google Analytics 4 + Google Tag Manager	CMO	Complete
Billing/subscriptions	Stripe + QuickBooks integration	CFO	In progress
Manual ARR tracking	Google Sheets waterfall	CFO	Complete
Weekly sales standup	Calendar recurring	CRO	Complete

Deliverables:

• CRM with deal stages matching funnel (Section 2.2)
• GA4 conversion tracking (form fills, demo requests)
• Monthly financial close process (ARR reconciliation)

9.2 Phase 2: Automation (Months 4-9, Early Traction)

Objective: Automate reporting, reduce manual data entry

Component	Tool	Owner	Target Date
HubSpot reporting	Native HubSpot dashboards	CRO	Month 6
Marketing automation	HubSpot Marketing Hub (Professional)	CMO	Month 5
Customer success platform	Gainsight Essentials	VP CS	Month 7
Alert system (Slack integration)	Zapier → Slack	CRO	Month 6
Board dashboard	Google Data Studio	CFO	Month 8

Deliverables:

• Automated pipeline dashboard (Section 6.2)
• Marketing dashboard (Section 6.3)
• Slack alerts for pipeline coverage, churn (Section 7)

9.3 Phase 3: Advanced Analytics (Months 10-18, Growth)

Objective: Predictive analytics, cohort analysis, advanced segmentation

Component	Tool	Owner	Target Date
Data warehouse	BigQuery	CFO	Month 12
BI tool	Looker or Tableau	CFO	Month 14
Predictive churn model	Python (scikit-learn) + Gainsight	VP CS	Month 16
Revenue forecasting model	Excel/Sheets statistical model	CFO	Month 15
Automated cohort analysis	SQL queries + Data Studio	CFO	Month 13

Deliverables:

• Centralized data warehouse with HubSpot, Stripe, Gainsight ETL
• Executive BI dashboards replacing manual reporting
• Churn prediction (30/60/90 day risk scores)

9.4 Ownership & Accountability

Metric Category	Primary Owner	Review Cadence	Escalation Path
ARR, Revenue	CFO	Monthly	CEO → Board
Pipeline, Sales	CRO	Weekly	CEO → Board
Marketing Funnel	CMO	Weekly	CRO → CEO
NRR, Churn	VP CS	Weekly	CRO → CEO → Board
Unit Economics	CFO	Monthly	CEO → Board

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10. Data Integrity & Governance

Quality standards for metrics to ensure trust and consistency.

10.1 Data Definitions (SSOT)

Single Source of Truth for key metrics:

Metric	SSOT System	Field/Report	Reconciliation Cadence
ARR	Stripe (subscription MRR × 12)	Subscription analytics	Monthly vs. HubSpot deals
New ARR	HubSpot (deal amount on close date)	Closed Won deals report	Monthly vs. Stripe new subscriptions
Churn ARR	Stripe (cancelled subscriptions)	Cancellation report	Monthly vs. Gainsight health scores
Pipeline	HubSpot (weighted opportunity value)	Pipeline report	Weekly sanity check vs. forecast
MQLs	HubSpot (form submissions + lead score)	Marketing analytics	Weekly vs. GA4 conversions

Reconciliation Process:

1. Monthly close (Day 5 of new month): CFO reconciles Stripe ARR vs. HubSpot closed deals
2. Variance >5%: Investigate discrepancies (timing, refunds, credits)
3. Resolution: Update SSOT, document variance explanation in monthly board deck

10.2 Data Quality Standards

Standard	Requirement	Enforcement
Deal data completeness	100% of opportunities have: Close date, Amount, Stage, Owner	HubSpot required fields
Customer data hygiene	Contact information verified within 30 days of SQL	SDR checklist
Churn reason tracking	100% of churned customers have exit interview notes	CS process
Win/loss analysis	100% of closed opportunities have win/loss reason	Sales process
MQL source attribution	100% of MQLs have original source tracked	UTM parameters required

Audit Cadence: Quarterly data quality audit by CFO, report to CEO

10.3 Access Control

Role	HubSpot Access	Gainsight Access	Financial Data	Board Dashboards
CEO	Full admin	Full admin	Full access	Full access
CFO	Reports only	Reports only	Full access	Edit access
CRO	Full admin	Edit access	Sales P&L only	View access
CMO	Marketing only	View only	Marketing budget only	View access
VP CS	Service Hub only	Full admin	CS P&L only	View access
Sales Reps	Own deals + accounts	View assigned accounts	None	None
Board Members	None	None	None	View only (password-protected)

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Appendix A: Metrics Glossary

Term	Definition	Calculation
Annual Contract Value (ACV)	Total contract value (excluding one-time fees) / contract term in years	Deal Amount / Years
Annual Recurring Revenue (ARR)	Annualized value of recurring subscription revenue	MRR × 12
Burn Multiple	Net burn divided by net new ARR	Net Burn / Net New ARR
CAC Payback Period	Months to recover customer acquisition cost from gross margin	CAC / (Monthly ARR × Gross Margin %)
Churn Rate (Gross Revenue)	Percentage of ARR lost to cancellations (excludes downgrades)	Churned ARR / Starting ARR × 100
Customer Acquisition Cost (CAC)	Fully-loaded sales & marketing spend per new customer	Total S&M Spend / New Customers
Customer Lifetime Value (LTV)	Net present value of customer relationship	(Avg ARR × Gross Margin %) / Churn Rate
Logo Churn	Percentage of customers lost in a period	Customers Churned / Starting Customers × 100
Magic Number	Sales efficiency metric	Net New ARR (this Q) / S&M Spend (prior Q)
Monthly Recurring Revenue (MRR)	Normalized monthly subscription revenue	Sum of all active subscriptions / month
Net Revenue Retention (NRR)	Revenue retention including expansion and churn	(Start ARR + Expansion - Churn - Contraction) / Start ARR × 100
Rule of 40	Growth + profitability benchmark	Revenue Growth Rate % + EBITDA Margin %
Sales Cycle	Average days from SQL to Closed Won	AVG(Close Date - SQL Created Date)
Win Rate	Percentage of opportunities won	Closed Won / (Closed Won + Closed Lost) × 100

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Appendix B: Industry Benchmarks

SaaS metrics benchmarks for enterprise B2B software (sources: SaaS Capital, KeyBanc, OpenView).

Metric	Bottom Quartile	Median	Top Quartile	CODITECT Target
NRR	<100%	105-110%	>120%	115-130%
Gross Logo Churn	>15%	10-15%	<10%	<8%
LTV:CAC	<3x	3-5x	>5x	>4x (scaling), >5x (founder-led)
CAC Payback	>18 months	12-18 months	<12 months	<12 months
Gross Margin	<70%	75-80%	>80%	75-82%
Magic Number	<0.5	0.5-0.75	>0.75	0.75-1.0
Sales Cycle (Enterprise)	>180 days	90-180 days	<90 days	90-180 days
Win Rate	<20%	20-30%	>30%	25-35%

Notes:

• Benchmarks assume $1M-$10M ARR enterprise SaaS companies
• Regulated markets (healthcare, finance, life sciences) typically have longer sales cycles, higher NRR
• Top-quartile metrics correlate with successful Series B+ fundraising

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Revision History

Version	Date	Author	Changes
1.0.0	2026-02-15	Claude (Opus 4.6)	Initial comprehensive framework — 8 sections, 4 dashboards, 7 alert categories, 6 review cadences

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