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Business Term
LTV

Customer Lifetime Value

LTV

LTV estimates the value a customer generates over the relationship.

Formula
LTV = ARPU x gross margin / churn rate
Use when
Use it to judge CAC limits, pricing, and customer-segment priority.
Watch out
Recurring revenue, gross margin, retention duration, expansion
Updated: 06/27/2026Quality: ReviewedSources: 1

What it means

LTV combines customer value, gross margin, retention duration, and churn to guide how much acquisition investment can be justified.

How to calculate it

LensFormula / treatmentWhen to use it
Simple formulaLTV = ARPU x gross margin / churn rateA common SaaS approximation

What counts / what does not

ItemTreatmentWhy it matters
IncludeRecurring revenue, gross margin, retention duration, expansionThey define customer value
ExcludeSpeculative future expansion, one-off outliersThey overstate value

What moves the number

DriverMetric impactWhat to watch
ARPU / gross marginCustomer-level profitabilityRaises LTV
Churn rateDrives retention durationStrongly changes LTV

When it helps

  • Use it to judge CAC limits, pricing, and customer-segment priority.

How to use it

  • Compare LTV and CAC by segment rather than only by average.

Decision cautions

  • Early businesses with unstable churn can easily overstate LTV.

Example

Example: ARPU 10,000 yen, 80% gross margin, and 2% monthly churn gives simple LTV of 400,000 yen.

Compare with

MetricDifferenceWhy read together
CACAcquisition costLTV is the value after acquisition

Common mistakes

  • Only using average LTV can hide weak customer segments.

Frequently asked questions

What does LTV/CAC show?

It checks whether acquisition cost is justified by customer value.

Sources

SourcesKindLink
YogoQ Core business foundation editorial baselineeditorial