Adlega Blog:
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Month-End Close Checklist for SaaS: The Close Process by Day
The month-end close process for a SaaS startup, day by day: cutoff and bank, card and Stripe reconciliations, revenue and the deferred revenue roll-forward, AR aging, accruals and prepaids, payroll and ASC 340-40 commissions, capitalized software, fixed assets, intercompany, review, flux analysis vs budget and the reporting pack. Free Excel checklist, no email.…
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SaaSpocalypse: What the 2026 Software Selloff Means for Private SaaS Valuations
The SaaSpocalypse was the early-2026 software selloff driven by fear that AI agents replace seat-based SaaS. Public multiples fell to their lowest since 2011 and have partly recovered, but the gap between fast and slow growers is now much wider. Here is the data, what it means for a private raise or sale in 2027, and a worked valuation example.…
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Startup Tax Calendar 2027 (US C-Corp and Delaware)
One dated list of the 2027 filing and payment deadlines a venture-backed Delaware C-corp faces: W-2 and 1099-NEC on February 1, Delaware on March 1, Form 1120 on April 15, Form 941 every quarter, estimated tax four times a year. Weekend and holiday roll-overs applied, each date sourced, and a calendar file to import.…
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Year-End Close Checklist for SaaS Startups (2026)
The tasks a SaaS startup has to finish to close 2026: revenue and deferred revenue under ASC 606, AR, accruals, payroll and 1099 prep, cap table and 409A, R&D data for Section 174A and Form 6765 Section G, capitalized software, reconciliations, the board pack and the 2027 budget. Free Excel download, no email.…
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ASU 2025-06: What the New Internal-Use Software Rules Mean for SaaS Capitalization
FASB's ASU 2025-06 removes the project stages from ASC 350-40. SaaS companies start capitalizing platform code only once funding is committed and completion is probable, with no significant development uncertainty left. Here is what changes, when, and what it does to EBITDA, cash flow and your model.…
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QSBS for SaaS Founders: The 2025 Rules, the $15M Cap and What Breaks the Exclusion
Section 1202 lets founders and early investors exclude gain on C corporation stock from federal tax. Stock acquired after July 4, 2025 gets a tiered exclusion, a $15 million cap and a $75 million asset test. Here are the requirements, the old vs new rules, the tax math at years 3, 4 and 5, and the moves that quietly break it.…
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Delaware Annual Report: How to File, What It Costs and How to Avoid the $85,165 Franchise Tax Notice
Every Delaware corporation files an annual franchise tax report by March 1. Here is who files, what the report asks for, what it costs, how to file it online step by step, and how to use the Assumed Par Value Capital method so a startup pays $400 instead of the $85,165 on the default notice.…
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Section 174A: Domestic R&D Is Deductible Again. What It Does to Your Cash Taxes and Runway
From 2025, domestic research and software development costs are deductible in the year you pay them under new Section 174A. Foreign research still amortizes over 15 years. Here are the rules, the 2022-2024 catch-up choices and a worked cash-tax example for a SaaS company with an offshore team.…
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Annual Operating Plan (AOP) for SaaS: How to Build One, With a Worked Example and a Rolling Forecast
An annual operating plan turns next year's ARR target into hires, budgets and a cash check. This guide builds one for an illustrative $4M ARR company and shows how a rolling forecast keeps it honest.…
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Budget vs Actual Variance Analysis for SaaS: Formula, Drivers and a Worked Example
Most variance guides are written for factories. This one breaks a SaaS budget miss into new logos, ARPA, mix, expansion and churn, with numbers that reconcile, and shows when to reforecast.…
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The End of Per-Seat Pricing? What Moving to Hybrid Pricing Does to Your SaaS P&L, Forecast and Metrics
Most writing on seat-based pricing argues about whether it is dying. This guide does the math: what a move from seats to base plus usage does to MRR, gross margin, NRR and your forecast, with a worked migration you can copy.…
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Revenue per Employee and ARR per Employee: SaaS Benchmarks by Stage (2026)
Revenue per employee is the simplest efficiency ratio in SaaS and the easiest to get wrong. Here is the formula, the denominator choices that move it, 2026 benchmarks by stage, and a worked hiring-plan example.…