MRR waterfall: reconcile starting MRR to ending MRR

A practical MRR waterfall guide: starting MRR + new + expansion - contraction - churn = ending MRR, with an example and pitfalls.

Updated 2026-01-24

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What an MRR waterfall shows

An MRR waterfall is a reconciliation. It explains how you moved from starting MRR to ending MRR by breaking the change into new, expansion, contraction, and churned MRR.

Why it matters

  • It turns a single MRR number into explainable drivers.
  • It helps teams find whether growth is coming from new logos or expansion.
  • It surfaces churn early so you can act before growth stalls.

Core formula

Ending MRR = starting MRR + new MRR + expansion MRR - contraction MRR - churned MRR.

How to use it in reporting

  • Use it monthly so growth is explainable, not just a single MRR number.
  • Track churned and contraction MRR trends to catch leaky growth early.
  • Segment by plan/channel/customer size when blended numbers hide churn pockets.

Optional components to include

  • Reactivations: customers who churned and returned (track separately).
  • Price changes: separate true expansion from price uplift.
  • FX impact: isolate currency effects if you report in a base currency.

Reconciliation checklist

  • Starting MRR + net movements equals ending MRR for the same period.
  • Movements are labeled consistently (no double counting).
  • Annual prepay is normalized to MRR instead of invoices.

How to present the waterfall

  • Show starting and ending MRR as anchors.
  • Group new and expansion as positive drivers, churn and contraction as negative.
  • Add a short narrative summary so stakeholders know what moved the metric.

Waterfall QA checks

  • Ensure the waterfall ties to the finance MRR snapshot.
  • Confirm that churned and contraction MRR are not overlapping.
  • Validate reactivations are labeled consistently across periods.

Common mistakes

  • Mixing billings/cash with MRR movements (different timing and definitions).
  • Counting reactivations inconsistently (label them clearly).
  • Comparing months without considering annual billing seasonality and deal timing.

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MRR: what it means (and how to track it cleanly)
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