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)