&gt; the median SaaS company spends between 50-100% of their annual revenue of sales and marketing<p>The fact that we&#x27;re considering companies that spend 100% of revenue on sales and marketing makes it pretty clear why Atlassian&#x27;s costs are so low - the comparison is nonsense.  No company except a VC funded startup can spend 100% of revenue on any one (or two) things, because then there&#x27;s no money left.  And calculating anything as a percentage of revenue makes no sense when you&#x27;re spending many multiples of revenue because you&#x27;re running on a VC runway, rather than like a normal company.  This would _maybe_ make sense if we were looking at percentage of total costs rather than of revenue.<p>Maybe their sales&#x2F;marketing costs really are low, but show that by comparing them to something that makes a little bit of sense.  20% does not sound unreasonable at all to me.