Metrics: CPL, CPA, CAC, ROAS, LTV
Main performance metrics: formulas, typical values for niches, when which metric becomes the main one.
Performance metrics are a vocabulary without which a conversation with colleagues turns into noise, and solutions are guesswork. Five numbers: CPL, CPA, CAC, ROAS, LTV. On paper - formulas of four characters. In practice, half of the teams count them incorrectly, and the second half count correctly, but interpret it in such a way that it would be better not to count. This chapter — working instructions for each metric: what it measures, how to calculate it, typical values for niches of the Russian Federation 2026, and where mistakes are most often made.
CPL - cost per lead
Formula: CPL = cost ÷ number of leads. A lead is a contact that gave consent to communication (application with phone number, email, form on the landing page). If the user left a garbage number “+7 999 999 99 99” - this is still a lead from the point metrics view. Therefore, immediately enter the second digit: CPL of a quality lead: the same calculation, but only leads in the denominator, which the sales department recognized as valid. Without quality, CPL is a “nice number for report”, not a management metric.
Typical CPL values in the Russian Federation 2026 (median for my projects): e-com FMCG 80–250 ₽, online education 400–900 RUB, B2B services 1,500–6,000 RUB, FinTech (application for credit) 800–1,800 ₽, MedTech (appointment) 600–1,400 ₽. That's all next depends on the niche and channel. CPL calculator provides benchmarks for 9 niches.
CPA - cost of target action
The formula is the same: CPA = expenses ÷ number of actions. The difference with CPL is determining the denominator. CPA is broader and is used where the “lead” is not the main one purpose: for e-com this is a purchase, for a subscription service - payment for a subscription, for mobile application - first launch or key event. CPA = CPL when lead and there is a target action.
The main mistake: counting CPA in Direct for conversions from your account, and not from CRM. Cabinet counts all goals in a row (including “scroll to footer”). CRM shows real transactions. The discrepancy between “CPA from the account” and “CPA from CRM” is 1.5–2 times - normal phenomenon. Count according to CRM. See CPA calculator and glossary definition.
CAC—customer cost
Formula: CAC = marketing expenses ÷ number of new paying customers. This is the most “honest” performance metric: there are no intermediate ones between it and reality. layers (like CPL, where the sales department stands between the lead and the money). CAC sees revenue.
CAC and CPA are often confused. The difference is fundamental: CPA is for action, CAC is for transaction. If 10 out of 100 applications pay, the CPA is 10 times less than the CAC. And if someone says “we have a CAC of 200 rubles”, clarify: is this really a CAC, or is it a CPA in disguise under CAC. Usually the second one.
CAC includes not only media expenses, but also team salaries, agent commissions, cost of promotional materials. Without this, you will get “cheap CAC” in your account and “expensive CAC" in P&L. For management decisions we use full CAC, to optimize channels — media CAC (advertising costs only).
ROAS - return on advertising
Formula: ROAS = revenue ÷ advertising costs × 100%. ROAS 400% means “For every ruble of advertising, four rubles of revenue came in.” ROAS is not profit or ROI. To turn ROAS into profit, you need to subtract COGS, operating expenses, salary.
The target ROAS depends on the margin. For a business with a margin of 30% “zero point” - ROAS ~333% (advertising expenses ate up the entire margin). For a margin of 60% - ROAS ~167%. Therefore, “good ROAS” does not exist in a vacuum - it is calculated through a break-even. Target ROAS = 100% ÷ margin. For a business with a margin of 40% break-even ROAS = 250%, that’s all higher - profit. Break-even ROAS calculator.
LTV - customer lifetime value
The most stubborn metric. If CPL is calculated as one day, LTV is always an estimate with horizon 12–36 months. Simple formula: LTV = average check × frequency of purchases per year × average customer lifetime. For subscription model: LTV = ARPU × average subscription period (months).
Without LTV, it is impossible to calculate the “CAC ceiling”. If the client’s LTV is 12,000 ₽, and the margin 40%, then the real cash flow from the client is 4,800 rubles. CAC above this figure = negative unit economics, no matter what the cabinet shows. LTV/CAC calculator automatically calculates the ratio and highlights the zone.
A healthy LTV/CAC ratio is from 3:1. Anything less—the business won’t be able to scale. Above 5:1 usually means that you are not marketing enough (you can spend more and grow faster). More about unit economics - in the calculator of the same name.
comparison table: which metric is the main one
| metric | what does it measure | when is the main one |
|---|---|---|
| CPL | cost per lead | B2B, services, long funnel |
| CPA | action cost | e-com, SaaS, mobile applications |
| CAC | buyer cost | subscriptions, any model with revenue |
| ROAS | return of advertising rubles | e-com with a clear average bill |
| LTV | customer value | anything that counts money for more than a month |
Metrics that are most often confused
Three classic mistakes you'll see in 80% of marketing reports:
- CPA instead of CAC. The office shows “CPA 200 ₽”, the marketer reports “CAC 200 ₽”, the CEO thinks that the client is worth 200, but in reality the client is worth 1,100 (because 1 in 5.5 is converted to CRM).
- ROAS instead of ROI. ROAS 300% sounds like a “profitable business”, but in fact, there may be a break-even or a minus if the margin is less than 33%. Always check with break-even ROAS.
- Linking LTV to the new cohort. Calculate LTV “on average for all clients” is a deliberately inflated figure. We count by parish cohorts (for example, all who came in January) - and only the cohort who lived the full term.
How are the metrics related to each other?
Chain: CPL → CPA → CAC → ROAS → LTV. Each subsequent metric “eats” some of the leads from the previous one. For example: 1000 clicks → 100 leads (CR 10%) → 30 applications with salesperson (CR 30%) → 10 payments (CR 33%). For expenses of RUB 10,000: CPL = 100 ₽, CPA (application) = 333 ₽, CAC = 1,000 ₽. ROAS - will be calculated when we add the average check. LTV - when we add repeat purchases for the year.
You can control any stage of the chain. Reduce CPC through creativity. Increase conversion lead to an application through a landing page. Increase the conversion of application to payment through the work of the department sales Raise LTV through retention and repeat sales. The one who sees the whole chain - manages performance. Anyone who sees only CPL turns the knobs at one stage and does not understands why the big picture doesn't add up.
in the next chapter
Chapter 3 - Russian Federation channels in 2026. What works, where is the CPC adequate, where is the audience burned out, and how to choose between Yandex Direct, VK Ads, Telegram and OK for a specific niches.