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Financial Models

Unit Economics: How to Calculate CAC and LTV

By Sofia Marchetti··Updated June 8, 2026·6 min read

Key takeaways

  • Unit economics measure the profit from a single customer or unit.
  • CAC is the cost to win a customer; LTV is the profit they generate over time.
  • A healthy LTV to CAC ratio is around 3 to 1; below 1 to 1 loses money per customer.
  • Use gross profit, not revenue, in LTV and include churn and fully loaded CAC.
$1CAC$3LTV
Healthy unit economics: lifetime value comfortably exceeds acquisition cost (an LTV:CAC of roughly 3:1).

Unit economics measure the profit a business makes from a single customer or unit. The two core metrics are customer acquisition cost (CAC), the average cost to win a customer, and lifetime value (LTV), the total profit that customer generates over time. A healthy business earns several times more in LTV than it spends on CAC.

Why investors obsess over unit economics

Growth only creates value if each customer is profitable. A company can grow revenue quickly while losing money on every sale, which is why investors look past top-line growth to the economics underneath it. Strong unit economics prove that more spending produces more profit, not just more activity.

The two metrics that matter most

Customer acquisition cost (CAC)

Divide your total sales and marketing spend over a period by the number of new customers it produced. If you spend $10,000 and gain 100 customers, your CAC is $100.

Lifetime value (LTV)

Estimate the total gross profit a customer generates before they leave. A simple version multiplies average revenue per customer by gross margin by the average customer lifespan. A higher LTV justifies spending more to acquire customers.

The ratios to know

  • LTV to CAC ratio. A common healthy benchmark is roughly 3 to 1. Below 1 to 1 means you lose money on each customer.
  • CAC payback period. How many months of revenue it takes to recover CAC. Shorter is better for cash flow.

For a subscription business these ratios sit alongside recurring-revenue measures. Our guide to SaaS metrics extends CAC and LTV with MRR, churn, and net revenue retention.

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How to use them in your plan

Unit economics belong in both your model and your story. Show CAC, LTV, payback, and gross margin in your financial projections and reference them on your traction and business model slides. They are the cleanest evidence that your growth plan can become a profitable business. To pressure-test the contribution margin that sits underneath these numbers, our free break-even calculator shows how price and cost per unit drive the volume you need to turn a profit.

Common mistakes

  • Using revenue instead of gross profit in LTV, which overstates value.
  • Ignoring churn, which shortens the customer lifespan and lowers LTV.
  • Excluding fully loaded costs from CAC, such as salaries and tools.

These metrics flow naturally out of a clean three-statement model. If you want help building one that an investor will trust, see our financial modeling service.

Frequently asked questions

What is a good LTV to CAC ratio?+
A ratio around 3 to 1 is a common healthy benchmark, meaning a customer generates roughly three times the cost to acquire them. Much higher can signal underinvestment in growth; below 1 to 1 means you lose money per customer.
How do you calculate customer acquisition cost?+
Divide total sales and marketing spend over a period by the number of new customers acquired in that period. Include fully loaded costs such as salaries and software for an accurate figure.
How do you calculate lifetime value?+
A simple method multiplies average revenue per customer by gross margin by the average customer lifespan. Using gross profit rather than revenue keeps the figure realistic.
What is CAC payback period?+
It is the number of months of revenue or gross profit required to recover the cost of acquiring a customer. A shorter payback period is better for cash flow and lowers financing needs.

About the author

Sofia Marchetti, Head of Financial Modeling

Sofia Marchetti

Head of Financial Modeling

Sofia came up through corporate FP&A and startup finance, building the driver-based models founders live or die by. At Planypals she leads the financial modeling and writes the guides on projections, unit economics, and cap tables. She is unmovable on one point — a number you can't trace back to a defensible assumption has no business being in the model.

Reviewed for accuracy by Claire Whitfield, Managing Editor.

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