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Startup Guide

TAM/SAM/SOM in Practice — Formulas, Examples, and How to Validate Them

2026.05.05·9 min·OPENSEED

A single number like 'a ₩5 trillion market' in a business plan gets questioned almost every time. Real credibility comes from breaking market size into three layers — TAM, SAM, and SOM — each with its own formula, source, and methodology spelled out. This guide covers the precise definitions of TAM, SAM, and SOM, the top-down and bottom-up approaches, industry examples, and the patterns that most often signal an inflated number.

Intro.

#The Three Layers, Defined at a Glance

LayerDefinitionAnalogy
TAM (Total Addressable Market)The entire market you could theoretically reach'Every cake that exists in the world'
SAM (Serviceable Available Market)The portion actually reachable given your geography, language, and business model'The cakes our shop can actually deliver'
SOM (Serviceable Obtainable Market)What you can realistically capture within the next 24-36 months'The cakes our shop will actually sell next month'
TIP
The three layers narrow like a funnel, from largest to smallest. SOM is typically 1-10% of SAM — if SOM comes out close to SAM, that's read as unrealistic.
02

#Two Approaches — Top-Down vs. Bottom-Up

ApproachExample FormulaAdvantageRisk
Top-downTotal industry size x assumed market shareFast, intuitiveWeak justification, invites immediate skepticism
Bottom-upCustomer count x price x frequencyVerifiable, builds trustTime-consuming

The strongest approach in a business plan is to present both methods side by side and explicitly note the gap between them. If the two numbers land close together, that's a signal your assumptions are internally consistent; if they diverge sharply, you can use that gap to explain exactly which assumption broke.

03

#Example — A B2C Healthcare App

LayerCalculation MethodExample Figures
TAMDomestic healthcare app user population x average ARPU43M adults x ₩5,000/month x 12 months ≈ ₩2.6T
SAMWorking professionals in their 30s-40s x share interested in diet apps x ARPU12M x 30% x ₩9,900/month x 12 ≈ ₩420B
SOMGym members aged 30-40 in the greater Seoul area x 5% conversion x average ₩140,0001.2M x 5% x ₩140,000 ≈ ₩8.4B

TAM should always cite its source (Statistics Korea, the Korea Health Industry Development Institute, etc.), while SAM and SOM need to be backed by your own research or comparisons to adjacent industries. Keeping SOM as conservative as possible is what builds credibility for later fundraising rounds.

04

#Example — B2B SaaS

LayerCalculation MethodExample Figures
TAMGlobal market size for the same business model x ARPUGlobal collaboration SaaS market ($XB) x average price
SAMNumber of SMEs in Korea + Southeast Asia x ARPU800K Korean SMEs x ₩50,000/month x 12 ≈ ₩480B
SOMTarget companies by industry and size x channel reach efficiency x conversion rate50K target companies x 30% channel reach x 5% conversion x ₩50,000 x 12 ≈ ₩4.5B
주의
In B2B, a single blended 'average ARPU' rarely holds up. The standard practice is to separate SMB, mid-market, and enterprise segments, and calculate ARPU and reachable customer count independently for each.
05

#Five Common Inflation Patterns

  1. Including the entire global market in TAM while SAM is limited to Korea — an inconsistent scope between the two
  2. Using the maximum possible ARPU — the best-case price, rather than an average or median
  3. Setting SOM at 50-100% of SAM — a share that's simply impossible to capture in the short term
  4. Citing a TAM figure with no real source — vague attributions like 'estimated by a market research firm'
  5. Assuming TAM grows 30%+ every year — unrealistic relative to industry averages
06

#Source Priority — What Builds the Most Credibility

  1. Authoritative government and public statistics — Statistics Korea, KOSIS, the Bank of Korea, the Korea Institute for Industry Economics and Trade
  2. Major research institutions — the Korea Health Industry Development Institute, the National IT Industry Promotion Agency, Korea Venture Investment Corp
  3. Global research firms — Gartner, IDC, Statista (subscription or publicly available reports)
  4. Industry association data — sector-specific bodies such as the Korea Electronics and Telecommunications Industry Association
  5. Primary data from your own interviews or surveys
TIP
Public statistics carry the most inherent authority, but pairing them with primary data you've measured yourself creates a stronger case than any external source alone.
Summary.

#Self-Check: A Founder's Checklist

  1. Are TAM, SAM, and SOM all broken out separately? (Not a single market-size figure.)
  2. Is the formula shown for each layer? (Not just a bare number.)
  3. Are the units consistent across TAM, SAM, and SOM — annual revenue, annual transaction value, user count?
  4. Does SOM fall within 1-10% of SAM?
  5. Do your ARPU, conversion rate, and market share assumptions sit within industry-average ranges?
  6. Have you presented both the top-down and bottom-up approaches together?
  7. Is at least one authoritative source cited (a government statistics agency, a promotion institute, an industry association)?
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