The CAC formula
CAC is total acquisition spend over customers won, and payback is CAC over monthly gross profit:
CAC = (sales + marketing spend) / new customers CAC payback = CAC / (revenue per customer x gross margin)
CAC on its own is only half the picture. A 600 euro CAC is excellent if customers pay 200 euros a month at high margin, and dangerous if they pay 30. That is why the payback period matters more for a startup: it converts CAC into the one currency you are short of, which is time. Pair this with the LTV calculator to see the full unit economics, and read the SaaS metrics that matter.