SaaS Magic Number: definition, formula, and how to use it

SaaS Magic Number definition explained: what it measures, the formula, an example, lag assumptions, and how to interpret it alongside burn multiple and payback.

Updated 2026-02-22

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Definition

The SaaS Magic Number is a sales efficiency heuristic. It approximates how much recurring revenue output you generate relative to sales & marketing spend, using a lag to reflect conversion delay.

Formula (common simplified version)

Magic Number ~ (net new ARR in period * 4) / prior-period sales & marketing spend

SaaS Magic Number example

If net new ARR is $250k in the quarter and prior-quarter S&M spend was $400k, Magic Number ~ (250k * 4) / 400k = 2.5. Use it as a directional efficiency signal and validate with retention.

How to use it

  • Track it as a trend metric (quarterly is common) rather than a single point.
  • Segment by motion (self-serve vs sales-led) if possible.
  • Pair with retention (NRR/GRR) to ensure growth is durable.

Benchmarks (directional)

  • Above 1.0 is often considered healthy in steady-state SaaS.
  • Values below 0.5 usually mean payback is too slow or retention is weak.
  • Use your own trendline; benchmarks vary by ACV and sales cycle.

Data QA checklist

  • Use the same lag assumption every period (often one quarter).
  • Confirm net new ARR excludes one-time items and migrations.
  • Align S&M spend definitions (sales-only vs sales + marketing).

Common mistakes

  • Ignoring lag effects between spend and revenue.
  • Comparing across businesses with different cycles and expansion behavior.
  • Using blended spend without understanding what is included (marketing-only vs sales+marketing).

FAQ

Magic Number vs burn multiple: which is better-
They answer different questions. Magic Number focuses on sales & marketing efficiency. Burn multiple focuses on total cash efficiency. Many teams track both.

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