Fully loaded S&M spend to acquire $1 of new ARR from a new customer. [1]
Want the CAC to be as low as possible .In order to be a successful business that means that your CAC needs to be less than the revenue that your customers will bring in the door. The rule of thumb is that you want CAC to be a third of the CLV. [2]
[1] Retrieved May 21, 2021, from https://www.key.com/kco/images/2020_KBCM_SaaS_Survey_8102020.pdf
[2] Startup Metrics You Need to Monitor, https://visible.vc/blog/startup-metrics/