There are, of course, some nuances:

• You can shift your sales and marketing expense by one quarter if you find your sales cycle is longer than 90 days.
• If your margins are lower than a typical SaaS business, you need to have an even more efficient model, because profitability is even harder to find.
  

A good generic example might be hardware-enabled SaaS — a business that requires some hardware along with the SaaS (sensors, robotics), but whose value is in the software, which you sell as a subscription. In this case, margins are lower because of the cost of producing the hardware, so efficiencies in sales need to be higher.

I like to point to semiconductors as an example of how the low margin side can be worked with: semiconductors have lower gross margins but a readymade market. Intel’s margins, for example, are in the high 50-low 60% range. Compare that to Salesforce’s margins, which are 70%+. It’s all a question of where you spend your dollars.

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