SaaS 売上 backlog とは？

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.

収益バックログは、将来のデジタルビジネスチャンスの可能性と企業の全体的な健全性を測るのに役立ちますが、これらはあくまでも予測であり、実際の結果は異なる可能性があることを覚えておくことが重要です。

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財団), 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.

メリット：

• 収益バックログが示す将来のキャッシュフローを理解することで、情報に基づいたリソース配分と最適化されたキャッシュフロー管理が可能になります。
• 潜在的な売上に基づく収益バックログを参照することで、次の信頼性を向上させることができます。 財務予測。ただし、市場の変化やその他の要因によっては、これにも限界がある可能性があります。
• 収益バックログを追跡することで、解約リスクの高い顧客を企業に警告できます。
• 収益バックログの追跡は、企業が以下の会計基準を遵守する方法を提供します。 収益認識; US public companies disclose backlog and deferred revenue together as RPO under ASC 606 (The SaaS CFO).

デメリット：

• 売上 backlog は、顧客離れや業界の変動から納品の遅延まで、さまざまな潜在的なリスクをもたらします。
• 正確な分析を行うには、正確な売上 backlog データを維持することが不可欠です。データの不整合は誤った解釈につながる可能性があります。
• 売上 backlog の追跡には、特定のリソースとプロセスが必要となります。

Revenue backlog shows how much of a revenue goal is already under contract, a starting point for 収益予測. By estimating revenue backlog, SaaS businesses can evaluate the concentration risk of their customer base. This helps identify possible 解約 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.

記載された方法を採用することで、企業が収益目標を達成する可能性に影響を与える可能性がありますが、成功には他にも多くの要因が考えられます。

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).