A measurable financial, customer, operational, or technical indicator used to evaluate business performance or calculate an earn-out.

A documented instruction or workflow explaining how a recurring business task should be completed, commonly abbreviated as SOP.

A normalised measure of profit that adds back legitimate one-time, personal, or non-recurring expenses and deducts realistic replacement costs.

The average cost required to acquire a new customer, commonly abbreviated as CAC.

Revenue remaining after direct costs associated with producing or delivering the product or service.

The risk created when a business depends on a third-party platform, marketplace, app store, search engine, payment provider, or social network.

A buyer seeking benefits such as technology, customers, products, talent, data, distribution, or market access in addition to financial returns.

The annualised value of recurring subscription or contract revenue, commonly abbreviated as ARR.

The degree to which revenue or profit depends on a small number of customers.

The total value of transactions processed through a marketplace before fees, refunds, and deductions, commonly abbreviated as GMV.