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Revnewed

Restatements of SaaS metrics

A restatement is a change to a metric for a period that has already been reported. In SaaS metrics it usually follows a backdated contract change, a correction of contract data or a change in methodology. Good practice keeps the reported figure, shows the revised figure beside it, and presents the difference explicitly.

Also called
Prior-period revisions, Backdated changes
In Revnewed
Calculated in Revnewed

Worked example

Figures from the sample company in every trial. Northwind Analytics (sample). After September closed, a cancellation recorded as effective in July was found to have taken effect in August. August MRR rises; September, already closed, is unchanged.

MRR, Aug 2026
LineUSD
As reported at close147,708
Restatement2,200
As revised149,908

Causes

  • Backdated changes: an amendment, cancellation or price change entered after close with an effective date inside the closed month.
  • Data corrections: a contract recorded with the wrong price, quantity, currency or dates.
  • Rate corrections: a stale or missing exchange rate replaced after close.
  • Methodology changes: a revised definition, such as the treatment of pauses or of the customer hierarchy.

Presentation

Keep the reported figure. Show the revised figure and the difference, with the cause. In a bridge that spans a revised month, open from the reported figure and add a restatement line before the movements, so the bridge still ties to what was presented.

Thresholds and frequency

Set a threshold below which revisions are disclosed in a note rather than called out. Recurring restatements point to a cut-off or data-entry control that needs attention.

Methodology changes

When a definition changes, restate comparative periods on the new basis and say so. A trend that mixes bases is not comparable.

How Revnewed calculates it

Closed months are stored as reported. When live data for a closed month differs, the month is flagged with both figures.

Bridges spanning several months open from the reported figure and show the difference as a restatement line, and the board pack notes it.

Every customer, contract and line item records who created it and who last changed it, and contract changes are written to an event log.

Common misstatements

Silent revisions
Directors compare packs. A changed history without a note erodes trust in every figure.
A plug line in place of a restatement
An unexplained balancing item conceals the cause.
Restatement without a cause
Each revision should name the contract, correction or policy change behind it.

Close a month on your own contracts

Import customers and contract line items from CSV, review the bridge and close the month. The sample company is there to compare against while you set up.

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