CAC

Customer Acquisition Cost

The fully loaded sales and marketing cost to acquire one new paying customer. The number VCs ask about first, and the one most easily manipulated by leaving out costs.

The Formula
CAC = Total Sales & Marketing Spend ÷ New Customers Acquired
S&M SpendAll sales & marketing costs: salaries, commissions, ads, tools, events, agencies
New CustomersFirst-time paying customers only (not expansions or trials)
Real Example

You spent $500k on sales & marketing last quarter and acquired 50 new customers. Your CAC is $10,000. But if 20 of those 'customers' were actually expansion deals from existing accounts, your real new-logo CAC is $500k ÷ 30 = $16,667. Big difference.

Real Talk

Every company calculates CAC differently, and most calculate it wrong. The classic move: count only ad spend and divide by all new customers. Suddenly your CAC looks amazing.

What actually belongs: all sales and marketing salaries, commissions, tools, agencies, events, content. Everything you spend to acquire. Divided by new paying customers only (not trials, not expansions, not "verbal commits").

The real question isn't "what's our CAC?" It's "how long until we make that money back?" A $50k CAC is fine if your customer pays $200k/year. A $500 CAC is terrible if they churn in month 3.

Other Definitions
Wall Street Prep

The total sales and marketing spend for new customer acquisition in a period, divided by the number of new customers acquired in that period. Only new paying customers count in the denominator.

Maxio

All go-to-market costs to win a new customer, including salaries, commissions, paid media, tools, and allocated onboarding costs if part of the initial sale.

First Page Sage

The average cost to acquire a B2B SaaS customer, varying dramatically by segment. Ranges from low hundreds for SMB self-serve to $30k-$100k+ for enterprise deals.

Kalungi

Total investment in sales and marketing activities over a period divided by new customers acquired, used alongside LTV:CAC ratio and payback period to assess efficiency.

Our Take

The formula is simple: total S&M spend ÷ new customers. The complexity is what you include and who counts as a "new customer."

Wall Street Prep emphasizes "fully loaded" costs. If you're only counting ad spend, you're lying to yourself. Maxio includes allocated onboarding if it's part of the sale. First Page Sage shows the massive range by segment ($500 SMB to $100k+ enterprise).

The investor view: CAC alone is meaningless. What matters is CAC payback (months to recover the investment) and LTV:CAC ratio (total value created vs. cost to acquire). A 3:1 LTV:CAC is the classic "healthy" benchmark, but context matters. Enterprise can run higher CAC with longer payback if retention is strong.

Common Mistakes

Counting only ad spend and ignoring salaries, commissions, and tools

Including expansion customers in denominator while counting all S&M costs

Mixing time windows (one quarter of spend with a year of customers)

Not adjusting for long enterprise sales cycles (6-12+ months)

Comparing CAC across companies without normalizing for ACV and segment

Ready to fix it?

CAC climbing but pipeline isn't?

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Experience across

HSBC
Emerald 24
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