2026 Benchmark Report · Am Law 100, 200 & NLJ 500

Your firm is billing the work. It is not collecting all of it.

65% of law firms lose 2% or more of billed revenue every year. On $500 million of billings, that is $10 million earned and never collected. The 2026 Revenue Intelligence Report shows exactly where it goes.

‍What is inside:

• 69% of firms have no end-to-end view of their own revenue lifecycle

• 58% carry DSO of 60 days or more — not one firm surveyed collects inside 30 days

• 88% need more than one system to get a single invoice from billed to banked

• 73% have not adopted AI for revenue operations in any form

• 85% say they are likely or certain to invest in AI-driven revenue technology within 12 months

Who it is for:

CFOs, Directors of Finance, Billing and Revenue Directors, and COOs at firms of 200 people and up. If you have ever been asked "how much are we actually leaving on the table?" and had to estimate, this report is the answer sheet.

Where the data comes from:

Oddr’s second annual Revenue Intelligence Report is the legal industry’s most comprehensive benchmark study of the revenue cycle, drawn from CFOs, Directors of Finance and Billing Operations leaders across Am Law 100, Am Law 200 and NLJ 500 firms. The report maps where the industry stands on AI adoption, analytics maturity, client billing transparency and DSO.