Finance & Accounting / Revenue Operations

Net Revenue Retention NRR (aka NDR, Net Dollar Retention)

How much recurring revenue a cohort of existing customers grows or shrinks over a year, before counting any new customers.

The fork, why two teams get different numbers

NRR is not GAAP and every SaaS company defines its own. The disputes: the

measurement window (trailing-12-month vs point-in-time snapshot); whether the

base is ARR or MRR-annualized; whether it's cohort-anchored (customers who

existed at the start) or a quarterly average; how currency movement is handled;

and whether downgrades that later re-upgrade net out within the window. A

company can post 118% NRR one way and 106% the other on identical customer

behavior, and both go in an investor deck.

The trap

NRR above 100% can completely mask severe logo/gross churn: a handful of big accounts expanding can carry a cohort past 100% while half the customers are leaving.

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Reference: Non-GAAP operating metric, no authoritative standard; SEC MD&A guidance on defining key metrics consistently