The first step to calculating your unit economics is to decide what one unit will represent. For a SaaS business, it makes sense to count a company, and all of the subscriptions they have, as one unit. This is even more true when you are a B2B business. You can, however, count individual subscriptions as a unit if that makes sense for your company. Once you have your unit, calculate how much the lifetime revenue for that unit is, and divide it by your CAC to get the basic economics of that unit. It is a better practice, however, to use the predictive LTV or flexible LTV values, given above, when calculating your unit economics.