The pricing model that built the SaaS industry is being replaced in real time. Is your finance team ready for what it does to your core metrics?

In episode #374, Ben Murray breaks down the four SaaS P&L metrics that break when per-seat pricing dies. Public tech leaders are already shifting fast. ServiceNow now drives 50% of net new business from non-seat-based pricing, Workday is reporting hundreds of millions in AI ARR, and GitHub is moving Copilot to usage-based billing. If you are a SaaS CFO or finance leader still modeling on a single blended gross margin, your benchmarks are about to stop working.

• Why the AI product gross margin sits around 52% and how a 30% revenue mix shift can compress your blended margin by 10 to 15 points
• How AI COGS scale directly with product usage, breaking the near-zero incremental cost assumption traditional SaaS finance was built on
• Why one blended LTV no longer works once you have heavy, medium, and light AI usage cohorts, and how to rebuild LTV to CAC by cohort
• How CAC payback period shifts when gross margin is no longer a single number across the customer base
• The new frameworks finance teams need to model hybrid subscription plus usage and outcome-based pricing before the board notices the margin compression

Tune in to get ahead of the pricing shift before your next forecast and board deck go out.

Resources Mentioned

• Ben's blog post on the SaaS pricing revolution: https://www.thesaascfo.com/saas-per-seat-pricing/
• Ben's AI course for SaaS finance leaders: https://www.thesaasacademy.com/ai-finance-metrics-saas