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Unit Economics

What is CAC?

Customer Acquisition Cost

CAC is the total cost of acquiring a new customer — advertising, salaries, tools, and agency fees — divided by the number of new customers acquired in that period.

The most common error is calculating CAC as ad spend divided by new customers. That's channel CAC, and it understates the real figure by excluding salaries, tooling, creative production, and agency fees.

Blended CAC includes everything spent on acquisition across every channel. It's the number that matters for business decisions, because it's the number that actually leaves your bank account.

CAC on its own is meaningless without context. A $900 CAC is excellent for a product with $600 monthly revenue and terrible for one with a $40 order value and no repeat purchase.

Formula

Blended CAC = (Ad Spend + Marketing Salaries + Tools + Agency Fees + Creative Costs) ÷ New Customers Acquired

Pair it with payback period — CAC ÷ monthly contribution per customer — which is what determines how fast you can reinvest.

Why CAC matters

CAC payback period, more than CAC itself, determines how fast a business can grow without external funding. A company recovering CAC in four months can reinvest three times a year; one at eighteen months cannot self-fund growth at all.

Why LTV:CAC can mislead

Two companies both have a 3:1 LTV:CAC ratio. The first recovers CAC in 5 months; the second takes 22 months because its LTV is spread over four years. The ratios are identical and the businesses are completely different — the second needs far more working capital to grow at the same rate. Always pair the ratio with payback period.

Benchmarks

Healthy B2B SaaS payback
under 12 months
Healthy DTC payback
under 3 months
Commonly cited LTV:CAC target
3:1 or better

Ranges drawn from Digital Squad client accounts and published industry data. Treat them as orientation, not targets — your category may differ substantially.

Common mistakes

  • Excluding salaries and agency fees

    The most common error, and it usually understates real CAC by 30–50%. If a cost exists to acquire customers, it belongs in CAC.

  • Counting reactivated customers as new

    A lapsed customer returning is retention, not acquisition. Mixing them flatters CAC and hides a genuine acquisition problem.

  • Ignoring the lag between spend and conversion

    In long cycles, this month's customers came from earlier spend. Dividing this month's spend by this month's customers produces noise, especially when spend is changing.

  • Using LTV:CAC without payback

    The ratio ignores time entirely. A 3:1 ratio recovered over four years is a cash-flow problem regardless of how healthy it looks.

Where we work on this

Related terms

Full glossary
Unit Economics

Contribution Margin

Contribution margin is what remains from a sale after subtracting every variable cost of fulfilling it — cost of goods, shipping, payment processing, discounts, and returns.

Measurement

MER

MER is total company revenue divided by total advertising spend across every channel, measured from your own sales system rather than from any ad platform.

Unit Economics

LTV

LTV is the total contribution margin a customer generates across their entire relationship with your business, not the total revenue they produce.

Retention

Churn Rate

Churn rate is the percentage of customers, or of recurring revenue, lost during a given period.

Retention

Activation Rate

Activation rate is the percentage of new users or customers who reach the specific moment where your product first delivers its core value, within a defined time window.

B2B

Buying Committee

A buying committee is the group of people inside an organisation who collectively decide on a purchase — typically an economic buyer, one or more technical evaluators, end users, and a procurement or legal gatekeeper.

Unit Economics

CAC Payback Period

CAC payback period is the number of months a customer takes to generate enough contribution to repay what it cost to acquire them.

B2B

MQL

An MQL is a lead that marketing has judged, usually from behavioural and firmographic scoring, to be ready for sales follow-up.

B2B

SQL

A sales qualified lead is a prospect that the sales team has reviewed and accepted as worth active pursuit, based on agreed criteria covering fit, need, authority and timing.

Unit Economics

Vacancy Cost

Vacancy cost is the total cost of a unit standing empty between tenancies — lost rent for the vacant period plus turnover work, re-letting fees, marketing spend and any discount needed to fill it.

Applied, not theoretical

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