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Unit Economics

A ratio computed on revenue, undiscounted and summed to infinity will always look good. Build the version you could defend instead — gross margin, discounted, horizon-capped — and watch the gap between the headline and the honest number. Then treat payback as the separate question it is.

Includes the loop the metrics tree cannot show: where retention genuinely compounds.

LTV : CAC
1.82x
WORKABLE
CAC
£467
900 customers
LTV
£852
margin, discounted
Payback
19 mo
slow — cash hungry
NRR
97.3%
contracting

Inputs

Three LTVs, and why only one is honest

Revenue LTV
ARPU ÷ churn. What most decks show.
£12862.76x
Gross-margin LTV
After the cost of serving them.
£10422.23x
Discounted, horizon-capped
The one to put in front of an investor.
£8521.82x
The headline figure is 2.76x and the defensible one is 1.82x — a gap of 34% created entirely by including cost of service, discounting, and refusing to sum to infinity. Nothing about the business changed. If you can only remember one thing from this page, it is that the difference between those two numbers is where most unit-economics arguments actually live.

Payback is a separate question from the ratio

CAC £467month 19M0M12M24M36£0

19 months is slow. You fund every customer for a year and a half before breaking even, so growth consumes cash at a rate that scales with success. A healthy ratio with a long payback is how companies with good economics still die.

Where retention actually compounds

In the metrics tree, acquisition and retention are worth the same at the margin. Here they are not — because retention feeds back. Better retention raises LTV; a higher LTV supports a higher CAC at the same ratio; a higher affordable CAC buys customers the old economics could not reach. That loop is the real compounding, and it lives in the economics rather than in the funnel arithmetic.

Monthly churnLTVvs todayAffordable CAC at 3x
5.25%£622-27%£207
4.38%£722-15%£241
3.50%£852+0%£284
2.63%£1023+20%£341
1.75%£1253+47%£418

Read the last column as a strategy statement. Halving churn does not just improve a ratio on a slide — it changes which acquisition channels you can afford to be in, which is a different company.

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