Understanding CAC Payback Period_Why do Excel visuals show two values for each year?

[Mina137]

Reviewed multiple articles, here is a summary:
Step 1 – Calculate the CAC (Customer Acquisition Cost)

If you have not calculated CAC previously, I explain how to calculate CAC here.

=Sales and Marketing Expense/New Customers Acquired

Step 2 – Calculate the CAC Payback Period

To calculate the payback period, you need:

CAC, MRR, and ACS (or MRR * GM % of Recurring Revenue)

CAC Payback = CAC/(MRR-ACS)