Planning for 2026 Just Got More Complicated—and More Critical 

SBI research shows 2026 will test every revenue plan. 

Market uncertainty is at a decade high. Commercial efficiency continues to slide. And while AI is transforming how companies execute, most leadership teams haven’t yet adjusted how they plan. 

Boards expect confident, data-backed plans that can withstand volatility and deliver results. Still, many organizations will start too late—missing the window to align assumptions, set priorities, and operationalize their strategy. 

The best-performing companies start early.

They stress-test assumptions, align leaders around a unified view of growth, and lock in execution confidence months before the new year begins. 

This report outlines the five realities that make early planning essential for 2026 and what top teams are doing about them: 

• Market Uncertainty at Decade Highs 
  Policy shifts and volatile sentiment are slowing deal cycles and decision-making across sectors.
  
  
• Commercial Efficiency Under Pressure 
  Sales and marketing costs have risen 68% since 2020, but growth rates have halved.
  
  
• NRR Decline Across the Market 
  Net Revenue Retention dropped from 110.5% to 107.1%, showing expansion fatigue in most firms.
  
  
• AI’s Uneven Impact 
  While AI is reshaping products, few have operationalized it to drive better execution and planning.
  
  
• The Cost of a Slow Start 
  Companies that outperform in Q1 grow 6x faster than peers—early traction defines the year.