Framework
Term

LTV (Lifetime Value)

The total gross profit a business expects from a single customer over the entire duration of their relationship.

LTV (Lifetime Value, sometimes CLV for Customer Lifetime Value) measures how much profit a single customer is worth over their entire relationship with the business. It's the upper-bound number on what you can spend to acquire that customer (CAC) while remaining profitable.

The calculation

For a subscription business: LTV ≈ ARPU × gross margin × average customer lifetime

Where:

  • ARPU — average revenue per user per period (typically per month)
  • gross margin — revenue minus cost-of-goods (hosting, support, payment processing), as %
  • average customer lifetime1 / churn rate

For a 5% monthly churn rate, the average lifetime is 20 months. If ARPU is $50 and gross margin is 80%, LTV ≈ $50 × 0.80 × 20 = $800.

Why the formula is approximate

1/churn overstates lifetime because it assumes churn is constant. In reality, customers who survive the first 3 months churn much more slowly than new ones. More sophisticated LTV calculations use cohort-based retention curves rather than a single churn rate.

For early-stage companies with < 12 months of data, any LTV calculation is largely guess. Use it directionally; don't over-interpret the precision.

What LTV is useful for

  • Setting CAC ceilings: LTV / CAC ≥ 3× is the standard healthy ratio
  • Comparing customer segments: enterprise LTV might be 10× SMB LTV — informs which segment to invest acquisition spend in
  • Pricing decisions: a price increase that doesn't change churn rate increases LTV proportionally

What LTV is bad for

  • Forecasting absolute future revenue — too many assumptions stack on top of each other
  • Justifying high CAC in early-stage companies — when churn data isn't reliable, the LTV number is fiction
  • Comparing across businesses with different lifetimes — a 10-year B2B contract LTV isn't comparable to a 12-month consumer subscription LTV

Related

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