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Unit Economics

What does one unit of value cost to produce, deliver, and retain?

Business Alignment

Before filling numbers, anchor to reality.

QuestionAnswer
What is the unit? (customer, seat, project, subscription)[define]
What's the time horizon for payback?[months]
What conviction level are these numbers?HIGH / MEDIUM / LOW / NONE
What would make these numbers wrong?[assumption to test]

Revenue Per Unit

MetricValueAssumptionConviction
Price per unit$[X][why this price]
Units per customer per year[X][usage pattern]
Annual revenue per customer$[X][price × units]
Revenue growth rate (monthly)[X]%[based on what]

Cost Per Unit

MetricValueAssumptionConviction
Direct cost per unit (COGS)$[X][what's included]
Delivery cost per unit$[X][time, tools, infrastructure]
Support cost per unit (monthly)$[X][hours × rate]
Total cost per unit$[X][sum above]

Contribution Margin

MetricValueFormula
Revenue per unit$[X]
Cost per unit$[X]
Contribution margin ($)$[X]Revenue - Cost
Contribution margin (%)[X]%Margin / Revenue

Margin below 50% = volume game. Margin above 70% = pricing power. Between = depends on CAC.

Customer Acquisition

MetricValueAssumptionConviction
Customer acquisition cost (CAC)$[X][channels, spend]
Organic acquisition %[X]%[berley trail vs paid]
Sales cycle length[X] days[first touch to close]
Conversion rate (lead → customer)[X]%[based on what]

Lifetime Value

MetricValueFormulaConviction
Average customer lifespan[X] months[churn assumption]
Monthly churn rate[X]%[based on what]
Lifetime value (LTV)$[X]ARPU × lifespan
LTV:CAC ratio[X]:1LTV / CAC
Payback period[X] monthsCAC / monthly margin

LTV:CAC below 3:1 = acquisition too expensive or retention too low. Justify or fix.

Sentence Test

State these numbers in one sentence. If you can't, the model isn't clear enough.

"Each [unit] costs $[X] to acquire, generates $[X]/month at [X]% margin, pays back in [X] months, and retains for [X] months — giving us [X]:1 LTV:CAC."

If you can't fill that sentence, go back and find the gaps.

Questions

Which assumption, if wrong by 2x, would kill the business — and how would you detect it early?

  • Is CAC based on evidence or hope?
  • What's the churn rate based on — data, comparables, or a guess?
  • If organic acquisition is >50%, what happens when it stops working?