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FY27 Product Roadmap: Path to 112% NRR

To: Tom Achebe (CEO), CFO, CRO, CTO From: Staff PM Subject: Pre-read: Proposed Q4 2026 – Q3 2027 Product Roadmap

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1. The FY27 Roadmap (Q4 2026 – Q3 2027)

To hit 112% NRR by the end of Q3 2027, we need $6.88M in net expansion ARR (8% of our $86M base). Because expansion revenue only counts toward Q3 NRR if it is live, rolled out, and generating spend before the end of Q3, this roadmap front-loads our highest-conviction NRR drivers and protects our core card infrastructure.

Note on Capacity: Each existing squad has 11 squad-weeks (SW) per quarter. Cross-squad work incurs a 1.5× penalty (e.g., 4 SW of native work takes 6 SW for a borrowing squad). New squads are modeled using our historical hiring baselines: 6 months to onboard and 50% capacity (5.5 SW) in their first active quarter.

Q4 2026: Clear the Decks & Lock In Quick Wins

• Cards: Processor v2 Migration (11 of 18 SW). Outcome: Protect 58% of Harbor’s revenue ahead of the March 31 hard deadline.
• Approvals & Policy (A&P): Multi-Entity Support (10 of 10 SW). Outcome: Unlock $2.9M ARR subsidiary expansion pipeline.
• Platform: Multi-Entity Support (11 of 12 SW). Outcome: Same as above; ships in week 1 of Q1.
• Integrations: Sage Intacct Integration (9 of 9 SW). Outcome: Slash gross churn from 13% to ~7% across 17% of our customer base (~$880k ARR saved) and remove the blocker in 31% of lost new-logo deals.
• Expenses: Receipt-Matching Improvements (6 of 6 SW); begin Mobile App Rewrite (5 of 22 SW). Outcome: Cut our #1 support ticket driver to free up engineering on-call capacity; start retiring late-2027 mobile framework debt.

Q1 2027: Cutover v2 & Launch Multi-Entity

• Cards: Finish Processor v2 Migration (3 SW in Weeks 1–3), Freeze for Certification (Weeks 4–7), Cutover (Week 8). Start Virtual Cards for SaaS (8 of 10 SW, built on v2 environment). Outcome: Zero card downtime on March 31; pull Virtual Cards launch into early Q2.
• A&P: Assist Cards on Processor v2 Migration (6 SW = 4 native Cards SW in Weeks 1–6); Real-Time Spend Controls (4 of 4 native SW). Outcome: Crucial cross-squad assist ensures Cards hits the Feb 1 code freeze for v2 certification.
• Platform: Finish Multi-Entity (1 of 12 SW); SSO & SCIM Provisioning (5 of 5 SW); Multi-Entity customer onboarding & scale hardening (5 SW). Outcome: Ship Multi-Entity in January for immediate CS expansion selling; unlock $1.2M new-logo pipeline and protect 11 enterprise renewals.
• Integrations: Microsoft Dynamics Integration (11 of 12 SW). Outcome: Retain the 3% of base on Dynamics and remove the 8% new-logo blocker.
• Expenses: Mobile App Rewrite (11 of 22 SW). Outcome: Hit 73% completion on mobile debt retirement without hiring dependencies.

Q2 2027: Capture the $410M Card Spend Opportunity

• Cards: Finish Virtual Cards for SaaS (2 of 10 SW—Ships April); Real-Time Spend Controls (8 of 8 SW—Ships June). Outcome: Capture share of the $410M in off-Harbor software spend ($4.5M total interchange pool) requested by 43% of top customers; give 52% of top CFOs the point-of-sale controls needed to move remaining company spend to Harbor.
• A&P: Spend Controls integration support & policy templates (4 SW); Discovery & v2 Architecture for Light Vendor/PO Workflows (7 SW). Outcome: Ensure rapid adoption of Spend Controls; re-architect our procurement approach (see The Case below).
• Integrations: Finish Dynamics (1 of 12 SW); ERP syncing for Virtual Cards & Multi-Entity (10 SW). Outcome: Ensure seamless reconciliation for expanded multi-entity and SaaS card spend.
• Platform: Card spend limit notifications, alerting & multi-entity RBAC (11 SW). Outcome: Drive self-serve adoption of Virtual Cards across existing accounts.
• Expenses: Finish Mobile App Rewrite (6 of 22 SW—Ships May); Card spend receipt automation (5 SW). Outcome: Retire framework support risk 6 months ahead of CTO deadline.
• New Squad A (Ramping: 5.5 SW): Build self-serve migration tools for recurring SaaS bills to Virtual Cards. Outcome: Accelerate time-to-interchange for Virtual Cards.

Q3 2027: Drive Adoption to Lock In 112% NRR

• Cards & Platform: Automated SaaS vendor detection (flagging invoice spend in ERP to convert to Virtual Cards) & card limit auto-top-ups. Outcome: Maximize interchange realization before Q3 closes.
• A&P, New Squad A (11 SW) & New Squad B (5.5 SW): Build redesigned intake-to-card workflows (issuing single-use PO virtual cards upon approval). Outcome: Monetize approval workflows via interchange and seat expansion rather than competing head-on with entrenched procurement suites.
• Integrations & Expenses: In-app onboarding and bulk-provisioning tooling for Multi-Entity subsidiaries. Outcome: Help CS close the remaining 52 subsidiaries before EOY.

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2. The Case for This Roadmap

Why This Order? (The Math to 112% NRR)

To add $6.88M in net ARR by the end of Q3 2027, we must prioritize high-margin revenue protection and high-velocity expansion that can land in H1 2027: 1. Stop the bleeding via Intacct & SSO (+$0.9M to $1.1M ARR retained): NRR is a net number; every dollar of churn avoided is a dollar of expansion we don't have to sell. 17% of our base (~$14.6M ARR) uses Intacct via CSV and churns at 13% vs. 7% for NetSuite. Fixing this in Q4 saves ~$880k/yr in gross churn and unlocks 31% of lost deals. Pairing this with SSO/SCIM in Q1 secures 11 enterprise accounts under security review. 2. Ship Multi-Entity in week 1 of Q1 (+$1.8M to $2.9M ARR): 9 top customers have committed in writing to add subsidiaries once live. Sizing all 52 subsidiaries in the top-60 cohort equals $2.9M ARR—and more exist across our other 1,040 customers. Shipping in January gives CS three full quarters to close and onboard these entities. 3. Unleash Card Spend in Q2 (+$2.5M to $3.5M ARR): Our customers spend $410M/yr on software off-Harbor. At 1.1% net interchange, that is a $4.51M high-margin revenue pool sitting inside our existing base. Nearly half (26 of 60) of our largest accounts are actively asking for Virtual Cards for subscriptions, and 31 CFOs want Real-Time Spend Controls. Unlike new modules that require procurement cycles and legal sign-off, turning on virtual cards for existing customers generates interchange revenue the day a card is swiped.

Combined with our baseline 104% NRR ($3.44M), capturing just half of our conservative targets across these three pillars puts us at 112.5% NRR ($96.8M ARR) by Q3.

What Changed from Tom’s Draft—and Why

1. Resolving the March 31 Card Processor Crisis Tom’s draft had the Cards squad doing the 18-SW v2 migration across Q4 and Q1. However, Cards only has 11 SW per quarter. Furthermore, the processor requires a 4-week certification freeze before the March 31 cutover. To cut over by March 31, code must be finished by February 26 (Week 8 of Q1). In 19 weeks of calendar time, the Cards squad only has ~17.5 SW of capacity—leaving zero margin for error and pushing Virtual Cards into late Q2/Q3. * The Fix: In Q1, Approvals & Policy gives 6 SW of capacity (yielding 4 native SW at the 1.5× cross-squad rate) to the Cards team. This finishes all 18 SW of v2 code by the end of January, allowing certification in February, safe cutover in early March, and pulling Virtual Cards forward by 6 weeks.

2. Replacing the $6M Procurement Bet with Card Expansion Tom’s draft relies on Procurement to add $6M ARR in year one. The customer and capacity math does not support this: * The Revenue Math: At $8/month ($96/yr) for the 10% of employees who raise purchase requests (70 users per average 700-person customer), 100% adoption across all 1,100 customers would only generate $7.39M ARR. To hit $6M in Year 1, we would have to sell an unbuilt add-on to 81% of our entire customer base in two quarters. Yet in our design partner trial, 4 of 6 customers already had a procurement tool and refused to switch, and only 2 (33%) were willing to pay. Realistic Year-1 ARR is ~$500k–$900k. * The Capacity Math: Procurement requires 30 SW from A&P and 6 SW from Integrations. Tom assigned this to "New Squad A" starting in Q1. Last year, our new squads took 5 to 8 months to reach their first sprint, and delivered 50% capacity in their first quarter. Approved in September, Squad A won't run a sprint until Q2 2027 (delivering ~5.5 SW), and as a brand-new squad working in A&P's domain, they face the 1.5× ramp penalty. Assigned to Squad A, a 36-SW Procurement module would not ship until Q1 2028—contributing $0 to FY27 NRR.

3. De-risking the Mobile App Rewrite Tom assigned the 22-SW Mobile Rewrite to "New Squad B" in Q2. Approved in September, Squad B likely won't start until Q3 2027 at half capacity (5.5 SW), missing the CTO’s late-2027 framework end-of-life deadline. By keeping our existing Expenses squad on Mobile starting in Q4 (after a 6-SW sprint on Receipt Matching), we complete the rewrite in Q2 2027 with zero hiring dependency.

What We Are Not Doing

• We are not building a standalone, 36-SW Procurement Module in H1. We cannot justify starving Multi-Entity and Spend Controls to build a module that 67% of design partners rejected and that cannot ship in time to impact FY27 NRR. Instead, in Q2/Q3, we will explore lightweight PO-to-Virtual-Card workflows that drive card spend rather than competing with Coupa or Zip.
• We are not counting on un-hired squads for critical-path H1 deliverables. New Squads A and B are scheduled for Q2 and Q3 respectively, focused on adoption tooling and H2 expansion where hiring delays won't threaten our board target or infrastructure deadlines.

Key Risks That Could Change This Plan

1. Processor v2 Certification Rejections: If the processor finds bugs during the 4-week February certification window, our freeze extends and delays Virtual Cards. Mitigation: By using A&P to help finish the build in January, we buy a 4-week buffer before the March 31 cliff.
2. Cross-Squad Ramp Friction: Having A&P take on 4 SW of Cards work (costing 6 SW) in Q1 requires clean work partitioning. Mitigation: Cards will own the core v2 authorization webhooks; A&P will own isolated migration scripts and fallback testing.
3. Slower Multi-Entity Sales Cycles: While 9 accounts gave written intent, parent-subsidiary contract addendums can stall in legal. Mitigation: CS and Finance must pre-negotiate subsidiary pricing addendums with the 14 target accounts in Q4 so we can bill immediately upon the January release.

Part 1: Product Roadmap (Q4 2026 – Q3 2027)

``` ==================================================================================================== SQUAD Q4 2026 Q1 2027 Q2 2027 Q3 2027 ==================================================================================================== Cards Processor v2 Migration Finish v2 (Wks 1-7) Virtual Cards for SaaS Real-Time Controls (11 wks) API Freeze/Cert (W8-11) (6 wks remaining) (Cards: 3 wks) Virtual Cards Prep Real-Time Controls Interchange Optimization (4 wks) (Cards: 5 wks) & Scaling (8 wks) ---------------------------------------------------------------------------------------------------- Platform Multi-Entity: Core Multi-Entity: Wrap-up Platform Scaling & Cross-Entity Reporting Data Architecture (1 wk) Org Hierarchies & Enterprise Admin (11 wks) SSO & SCIM (5 wks) (11 wks) (11 wks) Hardening (5 wks) ---------------------------------------------------------------------------------------------------- Approvals & Multi-Entity: Policy Multi-Entity: Release Real-Time Controls: Procurement Discovery Policy & Approval Routing (2 wks) Policy Engine (4 wks) & Scoping (MVP) (10 wks) A&P Rule Engine Complex Approval Rules (Approvals: 11 wks) Buffer (1 wk) Upgrades (9 wks) (7 wks) ---------------------------------------------------------------------------------------------------- Integrations Sage Intacct Native Sage Intacct GA (2 wks) MS Dynamics Integration MS Dynamics GA (3 wks) Integration MS Dynamics Integration (Integrations: 10 wks) ERP Webhooks & Custom (9 wks) + Buffer (2 wk) (Integrations: 2 wks) Sync (8 wks) ---------------------------------------------------------------------------------------------------- Expenses Receipt Auto-Match Mobile App Rewrite: Mobile App Rewrite: Mobile App GA & Optimization (6 wks) Phase 1 Core Workflows Phase 2 Parity/Release Expense Policy Polish Mobile Prep (5 wks) (11 wks) (11 wks) (11 wks) ---------------------------------------------------------------------------------------------------- New Squad A [Hiring / Onboarding] [Ramp / Training] Procurement Foundation Procurement Workflows (A&P Focus) (Ramped: ~5.5 wks) (Full capacity: 11 wks) ---------------------------------------------------------------------------------------------------- New Squad B [Hiring / Pipeline] [Hiring] [Onboarding / Ramp] Integrations / Core (Ecosystem Focus) (Ramped: ~5.5 wks) ==================================================================================================== ```

Squad-by-Squad Outcomes

• Cards:
• Processor v2 Migration: Protects 100% of Harbor’s card-authorisation volume ($49.9M existing ARR) against the hard 31 March 2027 processor shutoff; unlocks v2 capabilities required for virtual cards and real-time controls.
• Virtual Cards for Software Subscriptions: Captures existing customer SaaS spend currently paid via invoice/other cards ($410M addressable pool), directly driving interchange revenue to expand NRR.
• Real-Time Spend Controls: Enables 31 top-tier CFO accounts to enforce budgets at point-of-sale, unlocking enterprise card issuance and shifting unmanaged invoice spend to Harbor cards.
• Platform:
• Multi-Entity Architecture: Unlocks $2.9M contracted expansion ARR across 52 non-Harbor subsidiaries of top accounts.
• SSO & SCIM Provisioning: Unblocks $1.2M in enterprise pipeline and closes compliance gaps for 11 critical renewal accounts.
• Approvals & Policy:
• Multi-Entity Approvals: Delivers cross-subsidiary approval chains required to close existing multi-entity commitments.
• Real-Time Policy Engine: Co-delivers immediate POS budget validation with the Cards squad.
• Procurement Discovery & MVP Architecture: Reframes procurement around verified buyer demand without starving committed delivery.
• Integrations:
• Sage Intacct Integration: Halves the 13% annual churn rate of the 17% of Harbor customers on Intacct (retaining ~$875k ARR annually) and addresses Harbor's #1 new-logo loss reason (31% of lost deals).
• Microsoft Dynamics Integration: Expands ERP coverage for mid-market accounts, removing friction for 3% of existing customers and 8% of pipeline.
• Expenses:
• Receipt-Matching Improvements: Drives match rate above 71%, eliminating Harbor’s highest-volume support ticket category and improving user retention.
• Mobile App Rewrite: Eliminates framework deprecation risk ahead of the late-2027 vendor cutoff without stealing capacity from revenue-generating squads.

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Part 2: The Case for the Roadmap

Executive Summary

To achieve our board-approved target of 112% NRR by Q3 2027 ($86M ARR base expanding by ~$6.9M), Harbor must focus on the highest-probability, shortest-time-to-value expansion levers within our current 1,100 customers: multi-entity expansion ($2.9M ARR), capturing existing software spend via virtual cards ($1.3M–$2.2M ARR), and plugging Sage Intacct churn ($875k ARR retained).

Tom’s draft relied on an unbuilt Procurement module to generate $6M ARR in FY27. Ground-level capacity, vendor deadlines, and design partner data show that strategy carries severe revenue and operational risk. The proposed roadmap secures our existential card processor deadline, resolves major customer expansion requests, and establishes realistic hiring and product timelines.

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What Changed from Tom’s Draft and Why

#### 1. Realignment on Procurement ($6M ARR Myth vs. Reality) * The Math: Harbor has 1,100 customers averaging 700 employees (770,000 total users). With 10% raising purchase requests (70 users/account) at $8/user/month ($96/year), an adopting customer generates $6,720 ARR. To generate $6M ARR, 893 out of 1,100 customers (81% of our entire base) would have to buy and deploy a v1 module in under 9 months. * The Customer Signal: 4 out of 6 design partners already use dedicated tools (e.g., Coupa, Zip) and explicitly stated they will not switch. Only 2 of 6 expressed willingness to pay. * The Decision: Procurement cannot carry our FY27 NRR goal. We have reallocated primary capacity to guaranteed expansion drivers (Multi-Entity and Virtual Cards), while initiating a structured discovery and phased MVP build with Squad A.

#### 2. Realistic Hiring Capacity * Tom’s Assumption: Squad A operates at 100% capacity in Q1 2027 (11 squad-weeks) and Squad B in Q2 2027 (11 squad-weeks). * Historical Reality: Approvals to first full sprint took 5–8 months historically, delivering ~50% capacity in quarter one. Squads approved in September 2026 will not reach operational productivity until late Q1 / early Q2 2027. * The Decision: No critical-path milestone or revenue target in Q4 or Q1 relies on unhired squads. Existing squads carry core commitments; Squad A ramps on Procurement foundations in Q2 (delivering ~5.5 squad-weeks) and reaches full delivery in Q3.

#### 3. Strict Compliance with the 31 March 2027 Processor Deadline * The Constraint: The v1 API deprecates on 31 March 2027. Migrating takes 18 squad-weeks plus a mandatory 4-week processor certification freeze during which our codebase cannot change. * Execution Window: The 4-week certification must run in March 2027. Cards code complete must occur by Week 7 of Q1 2027. * The Allocation: Cards dedicates all 11 squad-weeks in Q4 2026 and 7 squad-weeks in Q1 2027 (18 weeks total). During the 4-week March freeze, the Cards squad transitions to architectural prep for Virtual Cards, avoiding wasted idle time.

#### 4. Resequencing Multi-Entity, SSO/SCIM, and Sage Intacct * Multi-Entity (Platform + Approvals): Prioritised immediately in Q4. 14 of our 60 largest accounts requested this; 9 have signed written commitments to add 52 subsidiaries ($2.9M ARR). Shipping in early Q1 allows two full quarters of rollout and revenue recognition. * Sage Intacct (Integrations): 17% of our customers use Intacct via CSV, churning at 13% vs. NetSuite’s 7%. Cutting churn across these 187 accounts ($14.6M ARR base) saves ~$875k in ARR retention while eliminating our top sales loss reason (31% of lost deals). * SSO & SCIM (Platform): Sequenced for Q1 immediately following core Multi-Entity work. For a 5-week lift, this unlocks $1.2M in stalled enterprise pipeline and secures 11 major renewals.

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How this Roadmap Hits 112% NRR

By the end of Q3 2027, this roadmap expands our $86M base by $7.0M+ in recurring expansion and retained ARR, exceeding the board's 112% target ($6.88M incremental):

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What We Are Not Doing (And Why)

1. Not building Procurement as a hasty monolith in Q1: Building a broad module against negative design-partner feedback on an imaginary timeline would burn 36 squad-weeks with minimal revenue return. We are building the data model and workflows methodically using Squad A once ramped.
2. Not assigning the Mobile Rewrite to an unhired squad: Tom assigned this 22-week project to Squad B in Q2. Squad B will not be staffed in time. Instead, the Expenses squad owns mobile: they finish Receipt Matching in Q4 (improving our #1 support issue) and execute the mobile rewrite across Q1 and Q2, completing it comfortably before late-2027 framework retirement.
3. Not prioritising Microsoft Dynamics over Sage Intacct: Dynamics accounts for only 3% of our customer base and 8% of lost deals (vs. Intacct’s 17% base and 31% deal loss). Dynamics is scheduled for Q2 after Intacct is fully deployed.
4. No cross-domain squad thrashing: Squads working out of domain suffer a 1.5× productivity penalty. We kept all squads focused within their domain expertise rather than forcing Expenses or Integrations to build Cards or Approvals features.

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Risks and Mitigation Strategies

1. Card Processor Certification Delay: * Risk: Processor testing slips past 4 weeks, threatening the 31 March v1 shutoff. * Mitigation: We complete Harbor development by Week 7 of Q1 (mid-February), yielding a two-week safety buffer before the freeze. Cards works closely with processor engineers weekly starting in Q4. 2. Multi-Entity Delivery Bottlenecks: * Risk: Multi-Entity touches both Platform (12 wks) and Approvals & Policy (10 wks); cross-squad misalignment could delay Q1 rollout. * Mitigation: The technical spec and API contract between Platform and A&P will be finalized in Sprint 1 of Q4, enabling independent parallel development. 3. Hiring Lags for Squad A and B: * Risk: Talent acquisition takes longer than the historical 5–8 months. * Mitigation: The baseline revenue plan (Multi-Entity, Virtual Cards, Intacct, SSO) relies entirely on our five existing squads. Squad A’s onboarding pace dictates the launch timing of Procurement, not the attainment of our 112% NRR target.

Harbor FY27 roadmap — Q4 2026 to Q3 2027

Planning basis: Each existing squad has about 11 roadmap squad-weeks per quarter. Figures below are the candidate-work estimates; capacity not assigned to a feature is deliberately held for launch, customer activation, fixes and contingency. New squads are not counted at full capacity until their ramp is proven.

New Squads A and B: Plan for onboarding and ramp, not full feature capacity. When productive, use them for bounded rollout, quality or activation work. No committed launch depends on their availability.

Case for the plan

Why this order

The board’s priority is to move NRR from 104% to 112% by the end of Q3, primarily through expansion in existing customers. The plan therefore favors credible opportunities to retain customers or deepen their use of Harbor, while keeping some room for new-logo needs.

First, v2 is a hard dependency and a hard deadline. All authorisations still run through v1, which retires on 31 March. The 18 Cards squad-weeks consume 11 weeks in Q4 and seven in Q1. That leaves time to finish implementation before the processor’s four-week certification and to keep the required freeze during testing. Virtual cards and real-time controls must wait until certification is complete.

Next, multi-entity has concrete expansion evidence: 14 of the 60 largest customers asked, and nine have said in writing that they would add subsidiaries. The $2.9M ARR estimate assumes all 52 subsidiaries join, so it is an upside case, not a commitment. Completing the Platform and Approvals & Policy work across Q4 and Q1 creates a path to test that demand with real rollouts.

Virtual cards are the first post-migration Cards feature because 26 large customers asked for them and Finance estimates $410M of annual subscription spend is currently elsewhere. At Harbor’s 1.1% net interchange, full capture would represent about $4.5M in annual interchange revenue, but that is a ceiling, not a forecast: the spend estimate is extrapolated, and adoption and capture are unknown. Real-time controls follow, with coordinated work across Cards and Approvals & Policy. The 31 CFO requests are strong demand evidence, but the plan avoids trying to fit both features into Cards’ 11-week quarterly capacity.

Intacct comes before Dynamics. Intacct is used by 17% of customers through CSV, and those customers have higher observed gross revenue churn than customers on NetSuite. That comparison is correlational, but it supports addressing a retention risk. Dynamics has lower existing use (3%) and a more limited new-logo case, but the 8% of lost deals citing it justifies completing the 12-week integration after Intacct.

SSO/SCIM is a relatively small, five-week Platform investment tied to five enterprise deals representing $1.2M of pipeline and 11 existing security reviews. It supports commercial outcomes without displacing the larger expansion bets.

What changed from Tom’s draft

• Removed procurement from committed build and launch. Six design partners are not enough evidence for the board’s $6M first-year ARR claim: only two said they would pay, and four already use another tool. At the proposed price, an average 700-employee customer would generate about $6,720 ARR if 10% of employees were buyers. Reaching $6M would require roughly 893 such customer equivalents. We should validate willingness to switch and pricing before committing 30 Approvals & Policy and six Integrations squad-weeks.
• Corrected the hiring assumption. Prior squads took five to eight months from approval to a first full sprint and delivered about half capacity in their first quarter. The plan does not count either new squad at full capacity in Q1 or Q2, or make a feature dependent on them.
• Made the v2 critical path explicit. The migration spans Q4 and Q1, with implementation targeted ahead of March certification. Tom’s draft did not protect that freeze clearly enough.
• Sequenced Cards work to fit capacity. Virtual cards and real-time controls require 18 Cards squad-weeks together, more than one quarter’s 11-week capacity. They are sequenced across Q2 and Q3.
• Started the mobile rewrite with the existing Expenses squad. The work is 22 weeks, so starting in Q1 targets completion in Q2 without relying on an unproven new squad.

What we are not doing

We are not committing to build procurement, starting a mobile rewrite with a new squad at assumed full capacity, or taking on another major integration or platform feature in Q3 without evidence from the launches above. New-logo work remains in the plan, but expansion and retention come first.

Risks that could change the plan

• Processor timing: Any migration slip puts card authorisations at risk. Track delivery and certification weekly; protect the Q1 card schedule and do not pull dependent features forward.
• Expansion may not materialize: Multi-entity interest and card requests do not guarantee adoption or spend migration. Track subsidiary activation, card spend moved, and controls usage—not just releases.
• Commercial estimates are uncertain: The $2.9M multi-entity estimate and $4.5M card-spend ceiling are not forecasts. Procurement’s $6M claim is especially unsupported by current evidence.
• Mobile has little slack: The 22-week rewrite fills two quarters of Expenses capacity. Scope growth, delivery delays or an earlier-than-expected framework deadline would require replanning.
• Hiring, integration and cross-squad delivery may slip: Ramp timing is uncertain; the Intacct churn difference may not be caused by the integration; and spend controls depend on coordinated Cards and Approvals & Policy work.

This roadmap gives Harbor credible bets aligned to the NRR goal, but it does not establish that the 112% target is guaranteed. We should review expansion and retention indicators at each quarterly planning checkpoint and change the plan if customer evidence or delivery risk materially shifts.