GRR and NRR calculation

Discover how Fincome calculates GRR (Gross Revenue Retention) and NRR (Net Revenue Retention) from your subscription data.

1. Definition of NRR

NRR (net revenue retention) measures the percentage of recurring revenue retained over a given period, taking into account changes among existing customers. It includes additional revenue generated from those customers (expansions or upsells), as well as revenue losses due to churn (cancellations) and contractions (downgrades), while excluding revenue from new customers. In short, NRR reflects the net growth of revenue coming from the existing customer base.

NRR=(MRR deˊpart + MRR de churn  MRR de contraction)/MRR de deˊpart  100NRR = (MRR départ + MRR de churn - MRR de contraction) / MRR de départ * 100

An NRR of 100% means recurring revenue remained the same (gains exactly offset losses). An NRR above 100% indicates expansions more than compensated for losses, while an NRR below 100% reveals a net erosion of revenue.

Illustrative example – Bubble company: To understand the calculation, take the example of Bubble, a fictional SaaS of daily content. Suppose that at the start of the period, Bubble has a starting MRR of €83,333 (i.e., 10 customers at €8,333 each). During the period considered:

  • Revenue expansions: three customers increase their subscription, adding a total of €1,250 in additional MRR (€417 + €583 + €250).

  • Churn (cancellation): one customer cancels, causing a loss of €10,000 in MRR.

  • Contraction (reduction): one customer reduces their subscription, resulting in a loss of €833 in MRR.

Applying the NRR formula with these figures – NRR = ((83,333 + 1,250 – 10,000 – 833) / 83,333) × 100 – yields an NRR of about 88.5%. This means that, over the period, Bubble retained approximately 88.5% of its initial net recurring revenue after accounting for all gains and losses within its existing customer base.

2. Definition of GRR

GRR (gross revenue retention) represents the percentage of recurring revenue a company manages to retain over a given period, excluding expansions. In other words, GRR focuses only on the share of recurring revenue preserved after revenue losses (churn and contractions) among existing customers. It is an indicator of the stability of existing revenue, independent of additional growth opportunities. The formula is:

GRR=(MRR deˊpart  MRR perdu sur churn  MRR perdu sur contraction)/MRR de deˊpart  100GRR = (MRR départ - MRR perdu sur churn - MRR perdu sur contraction) / MRR de départ * 100

A GRR of 100% means no revenue loss over the period (zero churn and no contractions). The closer GRR is to 100%, the more stable the existing revenue base is from one period to the next.

Illustrative example – Bubble company: Returning to the Bubble example to calculate GRR. The starting MRR is €83,333 (same as before). For GRR, we ignore the impact of the +€1,250 expansion in order to focus on retention of the initial revenue. During the period:

  • Churn (cancellation): loss of €10,000 in MRR due to a lost customer.

  • Contraction (reduction): loss of €833 in MRR due to a subscription downgrade.

Applying the GRR formula – GRR = ((83,333 – 10,000 – 833) / 83,333) × 100 – yields a GRR of about 87%. Thus, over the period, Bubble retained ~87% of its initial recurring revenue excluding the effect of expansion.

To learn more about what constitutes a “good” NRR or GRR rate, you can read this article.

3. NRR vs. GRR: comparative table of differences

The table below summarizes the main differences between Gross Revenue Retention and Net Revenue Retention:

CRITERIA

GRR

NRR

Includes expansions?

No

Yes

Main measure

Customer loyalty (revenue retained)

Growth of revenue from existing customers

Maximum value

100 %

> 100% possible

Indicator of

Stability of existing revenue

Net growth of recurring revenue

In other words, GRR focuses on the revenue loss to avoid (churn + contractions), whereas NRR also encompasses the additional revenue to be generated (expansions). NRR therefore offers a more complete view of performance, showing both the stability of the revenue base and the potential for internal growth within the existing customer base.

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