You wrote, "To my mind the focus should start to move toward the...

You wrote, "To my mind the focus should start to move toward the cost side in the next few years starting 2022." Costs are the data capture and storage, and that deducted from revenue gives Gross Profit. Then come the expenses that reduce that to Net Profit before Tax. Did you mean expense side?

Personally, I am not too keen on focusing on ACV. I prefer to be told about Revenue, Costs, Expenses, Profit before Tax, and Profit after Tax. Potentially, an extremely high ACV is useless if it does not yield a NPAT (net profit after tax). I used to work for what is now called a SaaS (software as a service), and we never banged on about the ACV.