In episode #341 of SaaS Metrics School, Ben Murray explains why revenue per FTE is a misleading metric for modern SaaS and AI companies and introduces the ROSE metric (Return on SaaS Employees) as a more accurate way to measure durable scaling.

Ben walks through how ROSE removes labor-cost bias, incorporates contractors and Agentic AI spend, and directly connects people investment to recurring revenue generation. He also shares practical benchmark ranges and explains how founders and finance teams should use ROSE when budgeting and forecasting for 2026.

Resources Mentioned

ROSE Metric Template: https://www.thesaascfo.com/saas-rose-metric/

ROSE Metric Bootcamp: https://www.thesaasacademy.com/offers/rJhZ6VdM

What You’ll Learn

• Why revenue per FTE breaks down in global and AI-driven teams
• How the ROSE metric improves capital allocation decisions
• What costs should be included in ROSE
• ROSE benchmark ranges and how they map to profitability and cash burn
• How to interpret ROSE differently based on growth stage and company goals
• How to forecast ROSE using trailing and forward-looking time periods

Why It Matters

• People and AI spend are the largest investments on a SaaS or AI P&L
• ROSE removes wage and geography bias from efficiency analysis
• The metric directly ties recurring revenue to capital deployed
• ROSE highlights whether headcount and AI investment are creating leverage
• Improving ROSE over time is critical for durable, profitable scaling
• Boards and investors care about efficiency trends, not just growth rates

In episode #340 of SaaS Metrics School, Ben breaks down what rising CFO confidence—now at a four-year high—means for SaaS and AI operators planning for the year ahead. Using insights from Deloitte’s latest CFO survey, Ben explains why optimism alone isn’t enough and why companies must pair confidence with strong financial systems, accurate forecasting, and reliable metrics.

The conversation centers on how leaders should prepare for potential market upturns while still balancing growth, efficiency, and risk, especially in a fast-moving AI-driven environment.

What You’ll Learn

• Key takeaways from Deloitte’s CFO confidence survey
• How CFO sentiment impacts budgeting, forecasting, and financial strategy
• Why cost management and productivity remain top priorities despite rising confidence
• The four critical SaaS finance data sources needed for reliable forecasting
• Why weak financial foundations limit decision-making and execution speed
• How proper revenue, bookings, and MRR data support long-term planning

Why It Matters

• Higher confidence increases pressure to make faster, higher-stakes decisions
• Accurate financial modeling depends on clean accounting and revenue data
• Reliable MRR and bookings data enable realistic growth and ARR forecasts
• Strong financial systems help leaders respond quickly to market shifts
• Investors and boards expect disciplined planning, not optimism-driven projections
• SaaS and AI companies without solid data foundations struggle to scale efficiently

Resources Mentioned

• Deloitte CFO Confidence Survey (via Ben’s newsletter): https://mailchi.mp/cd86087f90ac/cfo-confidence-at-highest-level-in-4-years
• SaaS Metrics Course at The SaaS Academy: https://www.thesaasacademy.com/the-saas-metrics-foundation

In episode #339 of SaaS Metrics School, Ben explains how change of control provisions in customer contracts can quietly derail due diligence, fundraising, or a future company exit. Drawing from real-world CFO experience and a recent webinar with a SaaS-focused tech attorney, Ben breaks down why seemingly standard legal language can introduce major risk into a SaaS company’s recurring revenue profile.

Ben highlights how buyers and investors scrutinize customer contracts during due diligence—and why poorly structured MSAs can threaten valuation, increase churn risk, or even kill a deal outright.

What You’ll Learn

• What a change of control provision is and why it matters
• How customer contracts are reviewed during SaaS due diligence
• Why change of control clauses can open the door to customer churn after an acquisition
• How procurement teams and customer legal teams typically push for these provisions
• When to push back, escalate, or seek alternative contract language
• Why contract structure is part of strong SaaS financial and operational readiness

Why It Matters

• Customer contracts directly impact company valuation during an exit or fundraise
• Change of control provisions can trigger immediate churn risk post-acquisition
• Buyers want confidence in the durability of recurring revenue
• Poor legal hygiene can delay, discount, or kill a transaction
• Proactive contract review reduces future due diligence friction
• Strong back-office processes support long-term financial strategy and investor trust

Resources Mentioned

Webinar replay with Omid (tech attorney) on legal readiness for SaaS exits: https://www.thesaasacademy.com/pl/2148384654

SaaS Metrics course: https://www.thesaasacademy.com/the-saas-metrics-foundation