Gross Sales Efficiency simply looks at Gross New ARR (which does not include churn) [1]
A ratio between 0-0.5 usually indicates the company doesn’t have a sustainable investable growth model and better sales efficiency is needed. A ratio of 0.5-1 is much better. A ratio of 1 or greater indicates strong sales efficiency and a capital-efficient growth model. [2]
[1] Retrieved May 21, 2021, from https://www.forentrepreneurs.com/saas-metrics-2-definitions-2/
[2] Retrieved May 21, 2021, from https://saasx.com/2018/07/10/saas-sales-efficiency-calculator/