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Figure 1From “Net revenue retention is a cohort definition”

The NRR decision worksheet

Name the cohort, revenue basis, movement rule, ownership, and evidence before a retention percentage enters a decision.

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Figure 1The NRR decision worksheet

A six-row worksheet with five columns for cohort boundary, revenue basis, movement rule, owner and review, and evidence.Cohort boundaryName the eligiblestarting populationand entry date.Revenue basisState recurringrevenue fields andexclusions.Movement ruleSeparate churn,contraction,expansion, andreactivation.Owner and reviewName theaccountable ownerand review date.EvidenceLink the source,locator, andunresolved caveat.Six rows are prompts for a decision record. They do not supply a benchmark, company result, causal retentioneffect, or P&L result.

Source: Author's synthetic decision worksheet grounded in the cohort, customer-value, AI-governance, finance-reconciliation, and evidence boundaries discussed in the cited sources. The fields are prompts, not company data, benchmarks, causal results, or P&L results.

PNG4:3, 1600 × 1200, with the title, the source line and the attribution set in the image isoglu-2026-net-revenue-retention-is-a-cohort-definition-fig01.png

Source and evidence

Each line names a claim related to this exhibit, its source, and how it was checked.

  • B NRR-OWN-C1 Net revenue retention is a cohort definition before it is a growth metric: the boundary and the observation window carry the meaning, not the arithmeticAuthor thesis, ledger claim 1
  • B NRR-OWN-C2 The simplified expression starts from recurring revenue of a fixed base and subtracts churn and contraction while adding expansionAuthor formula, stated as a simplification in the article, ledger claim 2
  • B NRR-OWN-C3 New customers in the numerator, or a changed revenue definition, breaks a clean read of the starting cohortAuthor metric boundary, ledger claim 3
  • B W2-NRR-DIAG-C1 A complete-looking NRR dashboard can still fail when cohort membership, revenue basis, currency treatment, reactivation or definition version is unstated.Author diagnostic framework
  • B W2-NRR-AI-C1 An AI-assisted NRR output remains a candidate input until cohort, event, revenue boundary, window, exceptions, comparison, owner and action are declared.Author framework grounded in JAR18-C1 and JAR18-C2
  • B W2-NRR-FIN-C1 An NRR-to-finance bridge keeps revenue basis, recognition or collection, margin, service cost, acquisition cost, expansion cost, currency and cash timing separate.Author operating framework grounded in GLS04-C1 and GLS04-C2
  • B W2-NRR-GOV-C1 NRR governance needs a versioned contract covering owner, cohort, product and revenue scope, time window, currency, price and usage, reactivation, source tables, triggers and review date.Author operating framework
  • B W2-NRR-EVID-C1 NRR evidence should distinguish descriptive, comparative and causal designs and preserve population, cohort rule, revenue basis, period, outcome, comparison, cost and decision.Author evidence framework grounded in VER03-C1, VER03-C3 and LG20-C3

Grades: A, verified against the printed page of the primary source · B, primary source, text layer only · C, authoritative secondary · D, reported.

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APA 7

Isoglu, S. (2026). The NRR decision worksheet [Figure]. isoglu.com. https://isoglu.com/insights/exhibits/isoglu-2026-net-revenue-retention-is-a-cohort-definition-fig01/

BibTeX
@misc{isoglu-2026-net-revenue-retention-is-a-cohort-definition-fig01,
  author = {Isoglu, Sinan},
  title = {{The NRR decision worksheet}},
  year = {2026},
  howpublished = {Figure 1, isoglu.com},
  url = {https://isoglu.com/insights/exhibits/isoglu-2026-net-revenue-retention-is-a-cohort-definition-fig01/},
  note = {From the essay {Net revenue retention is a cohort definition}}
}
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<figure>
  <a href="https://isoglu.com/insights/exhibits/isoglu-2026-net-revenue-retention-is-a-cohort-definition-fig01/">
    <img src="https://isoglu.com/social/isoglu-2026-net-revenue-retention-is-a-cohort-definition-fig01.png" alt="Figure 1: The NRR decision worksheet" width="3200" height="2400">
  </a>
  <figcaption>Figure 1: The NRR decision worksheet. Source: Author&#39;s synthetic decision worksheet grounded in the cohort, customer-value, AI-governance, finance-reconciliation, and evidence boundaries discussed in the cited sources. The fields are prompts, not company data, benchmarks, causal results, or P&amp;L results. <a href="https://isoglu.com/insights/exhibits/isoglu-2026-net-revenue-retention-is-a-cohort-definition-fig01/">View exhibit</a>.</figcaption>
</figure>