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Rule of 40

SaaS health metric · February 9, 2026

Summary

Add your revenue growth rate to your profit margin. If the sum is 40 or higher, you're healthy. A quick way to check if a SaaS company is balancing growth and profitability correctly.

1
The balance test
Elementary school

Imagine you have a lemonade stand. You can either:

  • Grow fast — sell more lemonade every week (but spend a lot on cups and lemons)
  • Make profit — keep more money from each sale (but maybe not grow as fast)

The Rule of 40 says: it's okay to pick either one, as long as the two together add up to 40.

Growing super fast (50%) but losing money (-10%)? That's 50 + (-10) = 40. ✓

Growing slowly (10%) but making good profit (30%)? That's 10 + 30 = 40. ✓

It's like saying: "You can run fast OR carry heavy bags, but the total effort should reach a certain level."

2
How Silicon Valley grades SaaS companies
High school

The Rule of 40 became popular around 2015 as a quick health check for software-as-a-service (SaaS) companies. It was championed by VCs like Brad Feld and became an industry standard.

Rule of 40 = Revenue Growth Rate (%) + Profit Margin (%)

Why 40? Historically, top-performing SaaS companies clustered around this number. It became a benchmark separating "good" from "struggling."

Example: Two SaaS companies

Company A: Growing 60% YoY, losing 15% margin → 60 + (-15) = 45 ✓

Company B: Growing 20% YoY, 25% profit margin → 20 + 25 = 45 ✓

Both pass! Different strategies, same health score.

The beauty: It doesn't force companies into one mold. Hypergrowth startups burning cash and mature profitable companies can both score well — as long as they're executing their strategy effectively.

What's "good"?

  • Below 40: Warning sign — not growing enough to justify losses, or not profitable enough given slow growth
  • 40-60: Healthy SaaS company
  • Above 60: Elite performance (think Zoom during COVID or Datadog)
3
The inputs matter — a lot
College

The Rule of 40 seems simple, but there's no universal agreement on what goes into it.

Growth rate options:

  • ARR growth (most common for SaaS)
  • Revenue growth (GAAP)
  • MRR growth (for smaller companies)

Profit margin options:

  • EBITDA margin (most common)
  • Operating margin
  • Free cash flow margin (FCF)
  • Operating cash flow margin
Why it matters

A company might score 45 using EBITDA margin but only 32 using FCF margin (if they have high capex or stock-based compensation).

The FCF variant: Many investors prefer Revenue Growth + FCF Margin because:

  • FCF is harder to manipulate than EBITDA
  • It captures stock-based compensation (a real cost in SaaS)
  • It reflects actual cash generation

Common pitfalls:

  • Using forward growth rates but trailing margins (or vice versa)
  • Ignoring one-time adjustments
  • Comparing companies using different calculation methods

The lifecycle curve: Rule of 40 scores typically follow a pattern:

  • Early stage: High growth (80%+), big losses (-40%) → Score: ~40
  • Growth stage: Moderate growth (40%), breakeven (0%) → Score: ~40
  • Mature: Low growth (15%), strong profit (25%) → Score: ~40

The score stays similar, but the mix shifts from growth to profitability over time.

4
Valuation implications and strategic tradeoffs
Graduate school

The valuation connection: Rule of 40 scores correlate strongly with EV/Revenue multiples. Research from Battery Ventures shows:

  • Companies scoring 40+ trade at ~2x higher multiples than those below 40
  • Each 10-point improvement in Rule of 40 adds roughly 1-2x to revenue multiples

Growth vs. profitability — which matters more?

In high-interest-rate environments (2022-present), investors increasingly prefer profitability. But research suggests:

  • At identical Rule of 40 scores, higher growth companies command higher multiples
  • A "60% growth, 0% margin" company typically valued higher than "30% growth, 30% margin"
  • Exception: When growth falls below ~20%, profitability becomes the dominant factor

The "Rule of X" variant: Some analysts weight growth more heavily:

Rule of X = (Growth Rate × 2) + Profit Margin

This reflects the empirical reality that markets reward growth more than profitability (when above certain thresholds).

Strategic implications:

  • Pre-IPO companies often optimize for Rule of 40 to hit valuation targets
  • Public companies use it as a north star for balancing S&M spend
  • Boards track it quarterly to evaluate CEO performance

The efficiency frontier: Best-in-class companies operate on the "efficient frontier" where they maximize growth for a given level of burn, or minimize burn for a given growth rate. Rule of 40 helps identify companies off this frontier.

Red flag patterns

Slowing growth + stable losses = Deteriorating Rule of 40 → Execution issues

Stable growth + increasing losses = Often indicates pricing power erosion or GTM inefficiency

5
Limitations and the post-ZIRP reckoning
Frontier expert

The fundamental critique: Rule of 40 is a heuristic, not a law. It conflates two different things:

  • Growth is a rate of change (forward-looking)
  • Profitability is a point-in-time snapshot (backward-looking)

Adding them together is mathematically... questionable. It works as a rough filter but obscures important nuances.

What Rule of 40 misses:

  • Unit economics: A company can score 50 with terrible LTV/CAC if they're still in land-grab mode
  • Gross margin: 70% GM SaaS vs. 40% GM marketplace — same Rule of 40, very different businesses
  • NRR: A 120% NRR company with 30% growth is more valuable than 140% NRR with same growth
  • TAM penetration: 30% growth at 1% TAM penetration vs. 50% TAM — completely different outlooks
  • Quality of growth: Organic vs. M&A-driven growth isn't distinguished

The ZIRP distortion (2010-2021): Zero interest rates created perverse incentives:

  • Companies optimized for growth at any cost
  • Rule of 40 was often achieved with 80% growth / -40% margin
  • This "growth mode" Rule of 40 didn't prove sustainable profitability

The 2022+ correction: Higher rates exposed companies that couldn't flip to profitability. Many "Rule of 40" companies saw:

  • Growth decelerate to 20-30%
  • Margins stay negative due to bloated cost structures
  • Rule of 40 scores collapse to 10-20

Emerging alternatives:

  • Bessemer's Centaur metrics: Focus on "efficient growth" (growth per $ burned)
  • Magic Number: Measures S&M efficiency specifically
  • Burn Multiple: Net burn / Net new ARR
  • Hype-adjusted growth: Stripping out cohorts acquired during ZIRP with unsustainable CAC

The durability question: Experts now ask: "What's your Rule of 40 at steady state?" This acknowledges that early-stage Rule of 40 with heavy losses is meaningful only if there's a credible path to profitable Rule of 40.

What practitioners argue about:

  • Should Rule of 40 adjust for NRR? (Higher NRR = more valuable growth)
  • Is Rule of 40 still relevant in AI era where capex changes the model?
  • Should there be different benchmarks for vertical SaaS vs. horizontal?
  • How to handle usage-based pricing where revenue is less predictable?

The meta-insight: Rule of 40 endures not because it's analytically rigorous, but because it's memorable, easy to calculate, and "good enough" for initial screening. Its real value is forcing the growth-vs-profitability conversation — the specific number 40 is somewhat arbitrary.

Sources and further reading