Most B2B SaaS founders inflate their LTV:CAC ratio by accident- and lose valuation at the term sheet because of it. ICAEW Chartered Accountant and Fractional CFO Kishen Patel (Consult EFC) breaks down the ‘Gold Standard’ metrics for 2026. Learn how to calculate fully-loaded CAC, move beyond revenue-based LTV, and fix the 5 common diligence red flags that derail Seed to Series B raises. Stop guessing your growth efficiency and start proving it with Big Four rigour.