ARR vs MRR: How Buyers Audit Your Revenue (and the Adjustments That Kill Deals)
ARR and MRR look simple on a dashboard. Buyers see them differently. During diligence, acquirers strip out one-time revenue, reclassify contracts, and recalculate churn. The gap between your reported ARR and their adjusted figure can reach 15% to 20%. Here is how they do it and how to prepare.