When should you use/report CMRR in SaaS instead of MRR?
Only once you are sophisticated enough to be able to report against “CMRR”.
CMRR is a great idea in that it’s a refinement of MRR. It an even more accurate go forward view of the business in general, and especially at the end of the month, than MRR.
But it’s a nuance, and it’s more work in most cases to show both CMRR and MRR. If you don’t have a strong finance person that’s worked in SaaS before, you’re asking too much.
Most non-SaaS finance people, and outsourced firms, will struggle even to get MRR right.
Focus there first. Get strong SaaS-style accounting and finances.
Once you’ve locked that in, adding cMRR as an additional metric can help. But not until your basic house is in order.