Spreadsheet Failure ModeManual Workflow
Root Operational Bottleneck
Churn and ARR cohorts are computed in a macro-driven workbook that re-pivots a billing export each month, with cohort logic spread across hundreds of rows of formulas that only one analyst understands.
Control Hazard & Audit Exposure
A single broken formula changes ARR, churn, and net retention across the deck at once, and because the workbook overwrites itself there is no record of what the board saw last quarter or why it changed.
Deterministic Software ReplacementClient-Owned Architecture
Bi-Temporal Subscription Event Stream & Canonical ARR Engine
Bi-temporal subscription event stream that records every start, change, and cancellation with effective and recorded dates, feeding a canonical ARR engine whose metrics are versioned per reporting date.
Continuous Assertion Rule
Cohort assertion: ARR, churn, and retention for any period must recompute from the immutable subscription event log to the same value on every run, and a metric change requires a new event, not an edited cell.
