Accounting Unit Economics (Monthly) Calculator Examples
Worked monthly unit economics calculations showing the effects of customer growth, churn, pricing, direct costs and operating spending.
These worked calculations use average active customers to estimate revenue and direct costs. They illustrate how different customer bases and spending levels can lead to different gross profit, CAC and operating profit results.
Growing subscription business
A subscription service starts with 200 customers, gains 30, loses 10 and earns $100 per active customer.
Input Summary
Beginning customers
200
New customers / churned customers
30 / 10
ARPU / direct cost per customer
$100 / $25
Sales and marketing / other operating costs
$3,000 / $7,000
Calculation Breakdown
- 1Average customers(200 + (200 + 30 - 10)) / 2210
- 2Revenue210 × $100$21,000
- 3Gross profit$21,000 - (210 × $25)$15,750
- 4CAC and operating profit$3,000 / 30; $15,750 - $3,000 - $7,000$100 CAC; $5,750 profit
Result Summary
CAC and operating profit
$100 CAC; $5,750 profit
Accounting Unit Economics (Monthly) Calculator
Revenue is estimated at $21,000, with a 75.0% gross margin and $5,750 operating profit.
Early-stage business with high acquisition spend
A business starts with 50 customers, gains 20, loses 5 and spends heavily on marketing.
Input Summary
Beginning customers
50
New customers / churned customers
20 / 5
ARPU / direct cost per customer
$80 / $20
Sales and marketing / other operating costs
$4,000 / $2,500
Calculation Breakdown
- 1Average customers(50 + (50 + 20 - 5)) / 257.5
- 2Revenue57.5 × $80$4,600
- 3Gross profit$4,600 - (57.5 × $20)$3,450
- 4CAC and operating profit$4,000 / 20; $3,450 - $4,000 - $2,500$200 CAC; -$3,050 profit
Result Summary
CAC and operating profit
$200 CAC; -$3,050 profit
Accounting Unit Economics (Monthly) Calculator
The business produces $3,450 gross profit but an estimated operating loss of $3,050.
Established service business with higher direct costs
A service business starts with 1,000 customers, gains 50, loses 40 and has direct costs equal to half of ARPU.
Input Summary
Beginning customers
1,000
New customers / churned customers
50 / 40
ARPU / direct cost per customer
$60 / $30
Sales and marketing / other operating costs
$2,500 / $18,000
Calculation Breakdown
- 1Average customers(1000 + (1000 + 50 - 40)) / 21,005
- 2Revenue1005 × $60$60,300
- 3Gross profit$60,300 - (1005 × $30)$30,150
- 4CAC and operating profit$2,500 / 50; $30,150 - $2,500 - $18,000$50 CAC; $9,650 profit
Result Summary
CAC and operating profit
$50 CAC; $9,650 profit
Accounting Unit Economics (Monthly) Calculator
Estimated operating profit is $9,650, with $50 CAC and a 50.0% gross margin.
How to Read Your Results
Monthly revenue is an estimate based on average customers, not a substitute for invoiced or recognised revenue.
Gross profit shows what remains after direct customer-serving costs only.
Gross margin makes it easier to compare profitability across periods or products of different sizes.
CAC is most informative when sales and marketing spend and acquired customers are measured over comparable periods.
Operating profit is positive only when gross profit exceeds the entered sales, marketing and other operating costs.
Assumptions & Important Notes
- All values are measured for the same month and in the same currency.
- New and churned customers are reflected through the beginning-to-ending customer average.
- The examples treat ARPU and direct cost per customer as consistent during each month.
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Frequently Asked Questions
Can monthly unit economics be negative?
Yes. Operating profit can be negative when gross profit does not cover sales, marketing and other operating costs.
What does a 75% gross margin mean?
It means an estimated $0.75 of every $1 of revenue remains after direct customer-serving costs.
Should CAC include all marketing costs?
For this calculation, use sales and marketing costs you attribute to acquiring customers in the selected month.
Can I use this for a product line?
Yes, if customer counts, revenue and costs can be reasonably assigned to that product line.
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