Formula
MRR = Customers × ARPU · ARR = MRR × 12
FAQ
Do discounts and trials count?
MRR should reflect actual committed recurring revenue: paying customers at their effective paid price. Free trials add nothing until they convert.
MRR or ARR — which should I report?
Early-stage SaaS usually reports MRR for granularity; later-stage companies report ARR. Both are just the same number ×12.