24 THE CFO HANDBOOK CHAPTER 3 FOR B2B SAAS Performance benchmarks Annual Recurring Revenue (ARR) growth YoY Gross Revenue Retention Net Revenue Retention CAC payback LTV/CAC Gross margin Free cash flow margin

24 THE CFO HANDBOOK CHAPTER 3 FOR B2B SAAS Performance benchmarks Annual Recurring Revenue (ARR) growth YoY Gross Revenue Retention Net Revenue Retention CAC payback LTV/CAC Gross margin Free cash flow margin