According to the PLG AI 2026 SaaS Benchmarks report, the top 10% of B2B SaaS companies grow annual recurring revenue (ARR) at least 2.5× faster than their peer group while maintaining 120%+ Net Revenue Retention (NRR) and CAC payback periods under 12 months.

The report shows that the highest-performing SaaS companies consistently maintain:

120%+ Net Revenue Retention (NRR)

100%+ year-over-year ARR growth (mid-to-top quartile range)

<12-month CAC payback period