onlycfo.io · 2023-12-19 · 898d

Innovation or Distribution? Analyzing R&D vs S&M Spend in SaaS

The article analyzes the optimal balance between R&D and S&M spending in SaaS companies, showing that top performers spend approximately 1.6x more on S&M than R&D, while companies with extreme ratios skewed toward S&M receive significantly lower valuation multiples. The analysis reveals that the best-performing companies maintain a balanced approach rather than over-investing in either function, with spending ratios that vary by company stage.

12 metrics· Cited 0× in the knowledge base ·Open source ↗

Metrics in this report

Combined R&D + S&M as % of Revenue

58%percent

average

High R&D-focused companies (22% R&D + 36% S&M example)

Combined R&D + S&M as % of Revenue

72%percent

average

High S&M-focused companies

EV/Revenue Multiple

7.2multiple

average

Overall public cloud company population

EV/Revenue Multiple

4.9multiple

average

Top 10 companies with highest S&M-to-R&D ratio (2.80x average)

EV/Revenue Multiple

8.7multiple

average

Companies spending more on R&D than S&M (lowest S&M-to-R&D ratio)

Gross Margin

76%percent

average

Illustrative SaaS company model (COGS 24% of revenue)

Operating Margin

1%percent

average

Illustrative SaaS company model (S&M 40%, R&D 21%, G&A 14%)

R&D Spend as % of Revenue

29%percent

average

Top 10 fastest-growing public cloud companies (NTM revenue growth 27-33%)

R&D Spend as % of Revenue

20-30%percent

target

Mature/public SaaS companies

S&M Spend as % of Revenue

49%percent

average

Top 10 fastest-growing public cloud companies (NTM revenue growth 27-33%)

S&M-to-R&D Ratio

1.6ratio

average

Public cloud companies overall population

S&M-to-R&D Ratio

1.7ratio

average

Top 10 fastest-growing public cloud companies