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Customer acquisition cost

Customer acquisition cost is the average sales and marketing spend needed to win one new customer over a period. It shows whether growth can be repeated and at what price.

Also called CAC

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Definition

Customer acquisition cost (CAC) is the average cost of winning one new customer: sales and marketing spend over a period, such as advertising, agency fees, commissions and sales salaries, divided by the number of new customers gained in that period. Blended CAC divides by all new customers, including those who arrived through search or referrals at no direct cost, while paid CAC counts only customers from paid channels. Businesses define it differently, so always ask what is included.

Worked example

Puffin Parcel Boxes is a fictional UK subscription box business. In one quarter it spends £60,000 on advertising and £20,000 on a marketing agency, and gains 2,000 new subscribers.

  • Blended CAC is £80,000 divided by 2,000, which is £40.
  • Of those subscribers, 400 came from search and referrals. Paid CAC is £80,000 divided by 1,600, which is £50.

Why buyers care

CAC shows whether growth is bought or earned, and whether you could repeat it with your own budget. A rising CAC can mean a channel is saturated, advertising prices have gone up or conversion is slipping.

Watch for marketing cut back before a sale. Lower spend lifts profit in the last 12 months, but new customer numbers fall and the effect shows up after you buy.

Ask for spend and new customers by channel and by month for at least two years. Compare CAC with the gross profit a customer generates over their lifetime, and with how many months it takes to earn back the cost of winning them.

  • Customer lifetime value

    Customer lifetime value estimates the total gross profit a business earns from an average customer over the whole relationship. It is a model built on assumptions, not a record.

  • Churn

    Churn is the rate at which a business loses customers or recurring revenue over a period. Customer churn and revenue churn can tell very different stories.

  • Gross margin

    Gross margin is revenue minus the direct cost of what a business sells, shown as a percentage of revenue. It shows how much each sale contributes towards overheads and profit.

  • Monthly recurring revenue (MRR)

    Monthly recurring revenue is the subscription revenue a business expects to bill in a normal month. Its monthly movements show where growth comes from and where it leaks away.

  • Recurring revenue

    Recurring revenue comes back without being won again each time, through subscriptions, retainers or service contracts. Contracted revenue is the part committed for a fixed term.

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  • Dependence on one marketing channel

    When most customers arrive through one ad platform, marketplace, search engine or partner, a change you cannot control can cut revenue quickly.

    Severity: price it inCustomers and revenue
  • Traffic reliant on one search engine or exposed to AI search changes

    When most visitors arrive from one search engine, the business depends on rankings it does not control. AI-generated answers in search results can also cut clicks while rankings hold steady.

    Severity: price it inOnline and platforms
  • Heavy discounting to hit targets

    Revenue bought with deep discounts, cut-price prepaid deals or stock pushed onto resellers flatters the final year before a sale and is unlikely to last.

    Severity: price it inCustomers and revenue

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