Method and definitions
Ending MRR = starting + new + expansion − contraction − churn. ARR = ending MRR × 12. Growth = net new MRR ÷ starting MRR × 100.
Normalise contract billing to monthly recurring amounts. Exclude one-off fees. Contraction plus churn cannot exceed starting MRR in this simplified existing-customer model. ARR is an annualised run rate, not recognised annual revenue or a guaranteed forecast. Growth is undefined with zero starting MRR.