Revenue Recognition & Deferred Revenue Management

Axiom SaaS Inc. — ASC 606 Compliance Dashboard — Last Updated: Dec 31, 2024 23:47 UTC

Deferred Revenue Balance

$42.7M

↑ 8.2% MoM

Recognized Revenue (MTD)

$7.9M

↑ 12.1% vs Plan

Modification Exposure

$1.84M

3 contracts open

Unbilled AR Balance

$3.2M

→ 4.1% of ARR

Revenue Leakage Rate

0.31%

↓ 0.09% MoM

Close Cycle Time

2.8d

↓ 1.4d vs M9

Deferred Revenue Waterfall (Next 12 Months)

POB Completion Rate by Contract Type

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Subscription

98%

97%

99%

98%

96%

98%

97%

99%

87%

96%

98%

97%

Prof Services

84%

88%

92%

81%

94%

86%

91%

83%

72%

88%

90%

85%

License

100%

Alert: Q3 (Sep) shows 72% completion for Prof Services due to enterprise contract restructuring delay.

Unbilled AR Aging

Recognized vs. Deferred Revenue Bridge (Last 90 Days)

Contract Modification Pipeline & Adjustment Exposure

NRR (Recognition-Adj)

Close Cycle Time (Days)

Catch-Up Adjustments

Open Contract Audit Exposure (High-Risk Items)

Contract ID	Customer	Type	Original Value	Modification Value	Exposure	Days Open	Status
CTR-8847	GlobalTech Industries	Subscription	$3.2M	$3.8M	$840K	47	Pending Audit
CTR-9102	Acme Corp	Subscription	$2.8M	$3.4M	$620K	52	Pending Audit
CTR-9234	Enterprise Solutions Ltd	Subscription	$2.4M	$2.78M	$380K	39	Revenue Hold
CTR-8632	DataFlow Systems	Prof Services	$840K	$920K	$80K	18	In Review
CTR-8891	CloudNine Tech	Prof Services	$680K	$750K	$70K	22	In Review