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# Essential Financial Plans for the Upcoming Year: C-90, C-60, and C-10 (Updated) | SaaStr
As we approach the new fiscal year, businesses—especially SaaS (Software as a Service) companies—are gearing up to ensure they have robust financial plans in place. Financial planning is critical for any business, but for SaaS companies, where recurring revenue models and customer retention are key, it becomes even more essential. One of the most effective ways to stay on top of your financial game is by implementing the C-90, C-60, and C-10 financial planning frameworks. These time-based checkpoints help companies stay agile, adjust to market conditions, and ensure they are on track to meet their financial goals.
In this article, we’ll break down what C-90, C-60, and C-10 financial plans are, why they are important, and how SaaS companies can leverage them to optimize their financial performance in the upcoming year.
## What Are C-90, C-60, and C-10 Financial Plans?
The C-90, C-60, and C-10 financial plans refer to financial checkpoints that occur 90, 60, and 10 days before the end of a fiscal quarter or year. These checkpoints allow companies to review their financial performance, adjust their strategies, and ensure they are on track to meet their revenue and profitability goals. Each checkpoint serves a specific purpose and provides a different level of insight into the company’s financial health.
### 1. **C-90: The Strategic Overview (90 Days Out)**
The C-90 plan is the first checkpoint, occurring 90 days before the end of the fiscal quarter or year. At this stage, the focus is on high-level strategic planning. This is the time to review your long-term financial goals and ensure that your company is on track to meet them. Key activities during the C-90 phase include:
- **Revenue Forecasting:** Review your revenue projections for the upcoming quarter or year. Are you on track to meet your targets? If not, what adjustments need to be made?
- **Budget Allocation:** Assess your current budget and make any necessary adjustments. Are there areas where you can cut costs or reallocate resources to more profitable initiatives?
- **Market Analysis:** Review market trends and competitive dynamics. Are there any external factors that could impact your financial performance in the next 90 days?
- **Product Roadmap Alignment:**
