¿Qué es la Cartera de Ingresos en SaaS?

SaaS revenue backlog refers to the money that a company has not yet billed but that it has more or less ‘committed’ to earning based on existing contracts. It applies to subscription and project-based businesses, which earn revenue on delivery. Workday’s total subscription revenue backlog, which also counts billed amounts, was $27.403 billion for the quarter ended July 31, 2026.

Si bien las carteras de ingresos pueden ayudar a calibrar el potencial de futuras oportunidades de negocios digitales y la salud general de la empresa, es importante recordar que se trata sólo de proyecciones y que los resultados reales pueden variar.

A revenue backlog refers to the estimated earnings to be realized, whereas deferred revenue refers to cash received for revenue not yet earned.

A revenue backlog is contracted future revenue from subscriptions or the sale of equipment or services that have not yet been invoiced or recognized in the records following US GAAP or IFRS.

Deferred revenue, on the other hand, refers to the amount paid for a product or service that has not yet been rendered. This income is recognized as revenue only upon completing an underlying transaction, that is, on delivering the goods or services.

The major difference is payment: revenue backlog is contracted revenue not yet billed, while deferred revenue has been paid but not yet earned. Together, they make up remaining performance obligations (RPO).

Revenue backlog is one important component in SaaS businesses as it considers revenues that are yet to be recognized in the existing customer contracts. The reason why revenue backlog is important is because of the popularity of the subscription-based model.

Though an organization keeps a relatively accurate picture of its revenue over a period, revenue can only be recognized, under IFRS 15, as the promised service is delivered (IFRS Foundation), not when the contract is signed.

Revenue backlog can be a factor in a company’s public standing, operational consistency, and resource utilization.

Monitoring revenue backlog has notable advantages for businesses, yet there are also some difficulties. It is necessary to comprehend both to make proper decisions as far as backlog management is concerned.

Ventajas:

• Comprender las futuras entradas de efectivo, como lo indica el backlog de ingresos, permite una asignación de recursos informada y una gestión optimizada del flujo de caja.
• La referencia a los backlogs de ingresos basados en ventas potenciales puede mejorar la confiabilidad de las predicciones financieras, pero esto también puede tener limitaciones dependiendo de los cambios del mercado y otros factores.
• El seguimiento del backlog de ingresos puede alertar a las empresas sobre los clientes con mayor riesgo de abandono.
• El seguimiento del backlog de ingresos proporciona a las empresas un método para cumplir con las normas contables para Reconocimiento de ingresos; US public companies disclose backlog and deferred revenue together as RPO under ASC 606 (The SaaS CFO).

Desventajas:

• Los retrasos en los ingresos plantean varios riesgos potenciales, que van desde la deserción de clientes y las fluctuaciones de la industria hasta los retrasos en las entregas.
• Para garantizar análisis precisos, es fundamental mantener datos precisos sobre la cartera de pedidos, ya que las inconsistencias pueden dar lugar a interpretaciones erróneas.
• El seguimiento de la cartera de pedidos es un área que requiere recursos y procesos específicos.

Revenue backlog shows how much of a revenue goal is already under contract, a starting point for la previsión de ingresos. By estimating revenue backlog, SaaS businesses can evaluate the concentration risk of their customer base. This helps identify possible abandono points where clients stop or reduce their contracts.

Revenue backlog measurement deals with identifying unearned committed revenue. Incorporating backlog data into customer success and sales processes may influence their outcomes. Depicting revenue backlogs in the appropriate management leads to truthful representation of the current and future state of the company.

El empleo de los métodos descritos podría afectar potencialmente a la probabilidad de que las empresas alcancen sus objetivos de ingresos; sin embargo, existen otros muchos factores que también pueden contribuir al éxito.

An example of revenue backlog classification would be based on a SaaS business that has obtained a contract valued at 120,000 dollars for 12 months. In this situation, the company’s backlog would contain the full amount of the contract, which is one hundred and twenty thousand dollars. This backlog could also be further segmented by customer, contract size, or time to evaluate risks and discover growth opportunities.

For instance, imagine that a customer signs up for a one-year plan costing $1200 and pays for it in installments every month. After the first installment is paid, there is a revenue backlog of $1100 due to this arrangement.

Public companies classify backlog by timing: Workday reported $9.034 billion of its $27.403 billion subscription revenue backlog (its RPO, billed and unbilled) as 12-month backlog for the quarter ended July 31, 2026 (Workday, quarterly filing).