The 42% Problem: Why Two-Thirds of Your Reps Will Miss Quota in 2026 — and Why the Spreadsheet, Not the Seller, Is to Blame
B2B quota attainment has collapsed to 42%, down from 53% in 2022, with 58% of companies intentionally over-assigning quota by 20-30%. Here is why declining attainment is a planning failure, not a talent problem — and the capacity-based fix.