什么是 SaaS 收入积压？

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.

虽然收入储备可以帮助衡量未来数字业务机会的潜力以及公司的整体健康状况，但重要的是要记住，这些只是预测，实际结果可能会有所不同。

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 (国际财务报告准则基金会), 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.

优点：

• 了解收入积压所显示的未来现金流入，有助于进行明智的资源分配和优化现金流管理。
• 基于潜在销售额的收入积压参考可以提高可靠性 财务预测，但这可能也会因市场变化和其他因素而受到限制。
• 跟踪收入积压可以提醒企业注意那些流失风险较高的客户。
• 收入积压跟踪为企业提供了一种符合会计准则的方法，用于 收入确认; US public companies disclose backlog and deferred revenue together as RPO under ASC 606 (The SaaS CFO).

缺点：

• 收入积压会带来各种潜在风险，从客户流失和行业波动到交付延迟。
• 为了确保分析的准确性，必须维护精确的收入积压数据，因为不一致会导致误解。
• 收入积压的跟踪是一个需要特定资源和流程的领域。

Revenue backlog shows how much of a revenue goal is already under contract, a starting point for 收入预测. By estimating revenue backlog, SaaS businesses can evaluate the concentration risk of their customer base. This helps identify possible 客户流失 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.

采用所述方法可能会影响企业实现收入目标的可能性；然而，许多其他因素也可能有助于成功。

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).