Opcelerate Neural · operating metrics01 / 27
Board book · 31 August 2026 · Sherwood Park, Alberta

The numbers that
decide if Opcelerate
stays alive.

LTV, CAC, ARR, margins, churn, cash cycle, deferred revenue. Named work only. Bid prices labeled as bids. Books left blank where we have not measured them.

Opcelerate Neural Inc. · 201 Kaska Rd #143, T8A 2J6 · andres@opcelerateneural.com · (778) 488-8113 / (825) 459-3324

Legend

Three stamps.
Never mix them.

A bid is not a booking. A model is not a book. This plate refuses fake ARR.

Awards recorded as of 24 Aug 2026: 0. Submitted ≠ won. Never print $128,500 as ARR.

Bid

Price on a public tender. Not won until awarded.

Book

Invoices, bank, ledger. If HQ has no export, it stays unmeasured.

Model

Formula + the live ledger. You type, it computes.

The company

Four named lines.
Nothing invented.

Live
Sage Print

MSA Growth. Quote engine, pipeline, inventory, AI agent. sageprint.netlify.app

Product
Neural Scout

Human-in-the-loop tender hunt. Discovery, not a fake CMS.

Product
Mac mini AI

Private-AI appliance. Hardware + model, on-prem feel.

Product
Academy

Train the team. Closer to a course/retainer than a seat SaaS.

Bid floor $350,000 CAD. Prefer $1M+. Hourly card: $175 / $150 / $125 / $110 / $95. GST extra unless the buyer is GST-free.

Named work · Sage Print & Sign · live

The print shop is the
proof. Not a mock.

ON-MSA-2026-001 · Growth Plan · effective 25 Mar 2026 · Shaheen · hello@sageprint.ca · live at sageprint.netlify.app

Live

Quote engine

5-step wizard, DPI check, file upload. 8 quotable products, 44+ in catalog.

Live

Admin + pipeline

New → Quoted → Paid → In Progress → Done. Inventory, low-stock, Stripe, QuickBooks export.

Live

AI agent Sage

Chat trained on products, pricing, file rules. Tokens on Opcelerate. Same-day bugs in the $350.

SLA

99.9%

Uptime target. Critical same business day. Two free upgrades/quarter. Code ownership after 24 paid months.

Sage Print · LTV of one logo, from the paper

Hours we put in.
Cash that hasn’t come back.

LineCAD
Deploy (Growth) + GST · INV-2026-001 · 27 Mar$8,265.60Unpaid on PDF
Retainers Apr–Aug · 5 × $350 + GST$1,837.50AR
225 extra hours at $37.50 (half leftover; MSA is $75)$8,859.38AR
INV-SP-2026-08 due on receipt (no deploy line)$10,696.88AR

Proposal frame 150–200 hours. Logged about 380–420. Leftover ~180–270. Other half of extra hours stays in the platform, not billed.

LTV if they actually pay

$16,272

Deploy $7,872 + $350 × 24 months, ex-GST, then they own the code. Plus extras if the Aug settlement clears. That is one logo. Churn here is non-payment, not a cancelled seat.

Gross dollar churn on Sage is 100% until retainers clear.
DSO is already five months on $350.
Do not count $350 × 12 as ARR while five invoices sit unpaid.
What actually moved

Cash in. AR sitting.
Not the command-center bar.

Collected

$8,880

ProShield × CK Condo kickoff, GST-included. Four invoices 25–28 Aug 2026, remaining $0. Owner confirms paid.

AR · unpaid

$10,697

Sage Print pack 28 Aug: five $350 retainers Apr–Aug + extra hours at $37.50. GST-in $10,696.88. Mar deploy $8,265.60 still unpaid on the PDF.

Do not use

$128,500

Hardcoded “validated ARR” on command-center.html. No Stripe, QuickBooks, or invoice ledger behind it. Pitch, not books. Not ARR.

Book · payment trail Owner-confirmed paid
Screenshot corroborates Partial-deposit invoices exchanged

The message thread shows the dated PDF invoices for 25 and 26 Aug 2026.

Evidence boundary Invoice delivery is not a bank receipt

The screenshot supports the billing trail; the $8,880 cash status remains sourced from the underlying book record.

ProShield remaining setup $21,721.60 (quarterly $2,715.20 from 15 Dec 2026) + $667.49/mo if they keep ops. Ads $513.45+/mo only if approved.

01 · Annual recurring revenue

ARR is the subscription
that repeats.

Implementation is not ARR. A one-time website is not ARR. A three-year $126k software line is.

ARR = sum of contracted recurring revenue, annualized
MRR × 12 = ARR
Do not annualize one-off professional services.
Bid card — not booked

$126,000 / yr

HSS Ambient Cat 1 and RRC 2026-004 both bid a stand-alone software subscription at $126,000 per year, years 1–3, 3% escalation cap on RRC. Implementation sat beside it ($264k HSS / $359k RRC), which is not ARR.

Contracted, if they pay Sage $350 × 12 = $4,200/yr ex-GST (five months already AR). ProShield $667.49 × 12 = $8,010/yr GST-in, only if they keep the ops retainer. Combined ~$12,210 is not $1M and is not the $128,500 bar.

02 · Lifetime value

What a customer is
worth if they stay.

For Sage Print, LTV is the years of live AI plus expansion. For Academy, it is the course plus the next build. For a municipal roster, it is call-ups, not the RFSQ itself.

Simple SaaS: LTV = ARPU × gross margin % ÷ churn %
Better: discounted cash from that logo, including expansion.
Churn 0 → formula blows up. Use a finite horizon (5–7 yr) instead.
Worked example, not a book

If one logo pays the $126k software line, 75% gross margin, 10% annual logo churn:

$945,000

= 126,000 × 0.75 / 0.10. That is a model. We have not measured churn, so we do not print this as fact.

03 · Customer acquisition cost

What it costs to
win the logo.

For Opcelerate that is not Facebook ads. It is Andres’s hours writing bids, portal fees, travel, and any paid MERX add-on.

CAC = sales & marketing spend in period ÷ new customers won
Include owner time at the rate card if you want an honest CAC.
A lost bid still sits in the numerator.
Unmeasured

No HQ export of ad spend or hours-per-win. Honest range to start tracking:

  • Bid pack labour: 20–60 hrs × $150 = $3k–$9k per pursuit
  • Paid MERX add-on: parked unless you say buy
  • Wins so far in this file: awards = 0 on Bonfire as of 24 Aug 2026
04 · LTV:CAC

One target.
No actual yet.

LTV:CAC asks whether the lifetime gross profit expected from a new customer justifies the full cost to win that same customer cohort.

LTV:CAC = gross-margin-adjusted LTV ÷ fully loaded CAC
Compare the same cohort · count every pursuit, won and lost
Use the same tax basis on both sides.
Model · operating target

3 : 1

Target at least $3 of modeled lifetime gross profit for every $1 spent to win the customer. Not reported performance.

Book · actual Unmeasured

Missing a complete pursuit-cost and win ledger, plus verified retention and gross margin by cohort.

Calculation gateDo not mix the worked examples from slides 8 and 9
01 · LTV inputRetention + gross marginVerified by customer cohort
02 · CAC inputAll pursuit cost ÷ winsOwner time and losing bids included
03 · Board gateTarget ≥ 3 : 1MODEL until both inputs are booked
05 · Gross margin

What’s left after
the work to deliver.

Software subscription should be high-70s to 90s. Implementation and on-site days sit much lower. Mix matters more than a single percentage.

Gross margin % = (revenue − COGS) / revenue
COGS: hosting, inference, HITL reviewers, implementation labour, appliance BOM.
Owner drawings are not COGS. Neither is bid time (that is CAC / opex).
From the card
  • Software line $126k/yr — high margin if Canadian hosting stays lean
  • Implementation $110–$175/hr — margin is rate minus the person-hour cost
  • Extra on-site day $2,500 (RRC) — travel eats this fast
  • Mac mini appliance — hardware BOM, not SaaS COGS

Book blended GM unmeasured.

06 · Contribution margin

Gross margin after
the costs that scale with a customer.

Support, success, payment fees, HITL hours on Neural Scout. If contribution is thin, growth makes you poorer.

Contribution = revenue − COGS − variable opex
Contribution margin % = contribution / revenue
Use this, not gross, when you decide whether to spend CAC.

Opcelerate variable stack to track:

  • Inference + Canadian host
  • HITL review time (Neural Scout)
  • Academy live-session hours
  • Warranty / 24×5 support we bid to HSS
07 · Churn

Who leaves.
Count logos and dollars.

Logo churn is accounts. Gross dollar churn is revenue that walked. Public retainers churn at renewal, not monthly.

Logo churn = lost customers ÷ starting customers
Gross dollar churn = lost ARR ÷ starting ARR
Monthly × 12 is a lie if you have three annual contracts. Use annual.
Unmeasured

Sage Print is live — that is a retained logo until it isn’t. Bid awards this summer: none recorded. Do not print 0% churn on a company that still has almost no recurring base. Small n makes the percentage violent.

08 · Net dollar retention

The same logos,
a year later, paying more.

NDR over 100% means expansion beat churn. That is how a tiny firm gets to $1M without a new logo every month.

NDR = (starting ARR − churn − contraction + expansion + price) / starting ARR
World-class SaaS: 110–130%. Services shops often sit under 90% unless they land retainers.

Opcelerate expansion paths that are real:

  • RRC-style 3% cap — price, not true expansion
  • Call-ups off Strathcona / SCE PQR / AMSA if awarded
  • Sage Print: more lines, more plants, not a second website
  • Academy → private-AI appliance on the same logo
09 · CAC payback

Months until the
new logo has paid for itself.

Use contribution, not revenue. A $9k bid pursuit against $126k × 75% contribution pays back in about a month of that software line — if you actually win and they pay.

Payback months = CAC ÷ (ARPU monthly × contribution margin %)
Target: under 12 months for cash-tight. Under 18 is acceptable if NDR is strong.
If CAC were $9,000

~1.1 mo

on a $126k/yr line at 75% contribution. The risk is win-rate, not the math: unpaid bids sit in CAC forever.

10 · Cash conversion cycle

How long cash is
stuck in the work.

Software with prepaid annual invoices can print a negative CCC (customers fund you). Government net-30/60 plus implementation in arrears does the opposite.

CCC = DSO + DIO − DPO
DSO days sales outstanding · DIO inventory (appliances) · DPO days payable
Negative CCC is a feature. Slow public AP is the default risk.

Opcelerate mix:

  • Bids / PS: high DSO, DIO ≈ 0
  • Academy prepaid: DSO low, CCC can go negative
  • Mac mini: real inventory, DIO shows up
  • HITL contractors: DPO if we pay them after the client pays
11 · DSO · you wrote ESO

Days to collect.
You wrote ESO next to DPO.

In a cash-cycle stack that pair is DSO (days sales outstanding). If you meant employee stock options, that is equity dilution — not the cash cycle. Both are below.

DSO = accounts receivable ÷ (revenue / 365)
Public bodies: budget 45–75 days, not 15.
ESO (equity): options outstanding × strike vs. current value. Separate book.
Unmeasured

Sage AR $10,696.88 against a $350/mo retainer is brutal DSO: months of work sitting in paper. ProShield kickoff cleared in three days (25–28 Aug) — that is the DSO you want on every build deposit.

ESO / equity: Opcelerate Neural is owner-operated. No option pool on file. Treat ESO next to DPO as DSO plus this note. If you later grant ESO, it hits dilution and possibly IFRS 2 expense — not CCC.

12 · Days payable outstanding

How long we keep
other people’s cash.

Pay inference, contractors, and hardware suppliers after the client has paid, when the contract allows. Stretching DPO is free float. Stretching past terms is a reputation cost.

DPO = accounts payable ÷ (COGS / 365)
Raise DPO without breaking suppliers. Never hold payroll there.

Float we can actually use:

  • Cloud / inference: card monthly, ~15–30 day DPO
  • Hardware for Mac mini: deposit vs. net 15 from vendor
  • HITL: pay on accepted output, after client invoice is out
13 · Working capital

Current assets minus
current liabilities.

Positive WC means you are funding the operation. Negative WC means customers and suppliers are. SaaS loves negative. Government implementation often forces positive (you work, they pay later).

WC = current assets − current liabilities
Current: cash, AR, inventory, prepaid − AP, deferred revenue, short debt, GST owing

Today’s sketch: cash from ProShield $8,880 versus Sage AR $10,697. The build is funding Sage. Next $350k public implementation without a 30–40% deposit will look the same, at 50× scale.

14 · Negative working capital

Get paid before
you do the work.

Deposits, annual prepay, deferred revenue. That is the point of Academy and of a software line billed up front. It is also why a $359k implementation should never start at 0% deposit.

Negative WC is healthy when driven by deferred revenue, not by unpaid tax or overdue payroll.
Bid term to steal: 30–40% on kickoff, milestone, holdback.
RRC / HSS mix

Capital $359k (RRC) or $264k (HSS) wants a deposit or it becomes a WC hole. The $126k annual wants invoice-on-anniversary in advance. Split the contract so the subscription cannot subsidize unpaid build hours.

15 · Deferred revenue flow

Cash now.
Revenue later.

You invoice $126k on 1 September. Cash hits. Accrual books $10.5k/month. The rest sits as a liability — deferred revenue — and burns down as you deliver the year.

+ Cash, + deferred liability when prepaid
Each month: deferred ↓ , recognized revenue ↑
Deferred up + AR down = you are becoming more SaaS.

Flow to watch monthly:

  • Opening deferred
  • + new prepayments (Academy, annual software)
  • − recognized (straight-line unless milestones)
  • = closing deferred

If deferred is growing faster than burn, the company can look loss-making on accrual and still be fine on cash.

16 · Burn multiple

How many dollars
of cash to buy one dollar of new ARR.

Early, this will look ugly. One $126k win against a month of owner draw and unused inference can print a 2–4× multiple. After a $1M+ award it collapses.

Burn multiple = net burn / net new ARR
Excellent < 1× · Fine < 1.5× · Repair > 2×
Net burn = cash out − cash in from operations (exclude financing)
Unmeasured

Need two numbers from the bank: monthly net burn, and new recurring actually contracted. Until a win posts, the multiple is undefined (divide by ~0). Do not optimize it by booking implementation as ARR.

17 · Cash basis · accrual basis

Two clocks. Use both.

Cash

When the bank moves

GST, payroll, inference, deposits. This is survival. A $417k AMSA award that pays on milestone 4 does not pay rent in month 1. Run the household here.

Accrual

When it’s earned

Invoice sent, deferred burned down, AR aged. This is whether the business is any good. LTV, ARR, NDR, GM all live here. Run the bid machine here.

Never run the bid machine on cash-only: you will refuse slow government work that is the actual $1M path. Never run the household on accrual-only: you will run out of GST money.

What is actually on paper

Bid figures we can stand behind.

SourceLineCADStamp
RRC 2026-004Year 1 total (capital $359k + annual $126k)485,000Bid
RRC 2026-004Annual software, 3% cap126,000 / yrBid
RRC 2026-004Extra on-site day2,500 / dayBid
RRC 2026-0045-year cumulative with 3% cap1,027,951Bid
HSS AHS-2025-2170 Cat 1Implementation PS264,000Bid
HSS AHS-2025-2170 Cat 1Software years 1–3126,000 / yrBid
AMSA EAL AB-2026-05745Fixed price417,000Bid
Strathcona 26.0060 Att. 3Hourly seats175 / 150 / 125 / 110 / 95Bid
Calgary APA 25-1728Y1 one-time $417k + annual $126k543,000Bid
Saint John Energy SJE-RFP-2026-003Y1 excl. tax444,000Bid

Awards recorded in the Bonfire dashboard as of 24 Aug 2026: 0. Submitted ≠ ARR. Hourly GST extra.

Published prices · not closed deals

What we list. Not what we booked.

LinePriceStamp
Academy private coaching$50 / hourList
Academy small group lab$25 / personList
Academy corporate sprintfrom $2,500 / 4 hoursList
Mac mini private-AI setup$3,000 + hardware at costList
Neural Scout standalone$96,000 / yr ($48k add-on path)List
Platform Starter / Growth / Ent.$2,500 / $6,500 / from $15,000 per moList
Sage Print MSA$7,872 deploy + $350/mo + $75/h extraContract
ProShield monthly ops$667.49 / mo GST-inContract
18 · Live ledger · model not books

Type the books.
I’ll do the ratios.

Computed

Enter figures. Nothing is invented until you type.

Keep

Measure these six
every month.

Cash

Bank + GST owing. Survival.

ARR / deferred

Only the repeating lines.

DSO

Invoice to cash, by buyer.

CAC

Hours + fees per win.

Contribution

After HITL and host.

Burn multiple

Once net new ARR exists.

File: this HTML on the Mini. Update the ledger when Sage Print, Academy, or a bid actually clears. Do not decorate empty books.

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