SaaS & Subscriptions / Finance

Customer Concentration

How much of total recurring revenue depends on a small number of the largest customers.

The fork, why two teams get different numbers

Three forks decide the number.

In the Metric Library

The full fork, both definitions worked all the way through
The trap that makes the number lie, on a real export
Every formula variant, spelled out
The reconciliation anchor, what to tie it to and when to refuse

Reference: SEC Regulation S-K Item 101 (significant-customer disclosure) · FASB ASC 275 (risks and uncertainties / concentrations) · SaaS operating-metric convention (no single standards body)