Course · Act IV: Earnings Season · Chapter 21
Segment reporting and KPIs
Segment reporting and the key metrics behind different business models: ARR, churn, net revenue retention, same-store sales and LTV/CAC.
Key terms
- Segment reporting
- Results broken down by business line or region.
- KPI
- Key performance indicator: an operating metric specific to a business model.
- ARR / churn / NRR
- Annual recurring revenue / share of customers or revenue lost / revenue kept from existing customers including upgrades.
- Same-store sales
- Sales growth only at stores open in both periods.
- LTV / CAC
- Lifetime gross profit per customer ÷ cost to acquire one.
“Segments & KPIs” is part of the full course: 5 puzzles on segment reporting and kpis, with a story that carries through all five acts. Try this act’s free chapter, “Anatomy of a Report”, first.