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Cap Table

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How This Cap Table Calculator Works

This calculator provides a comprehensive capitalization table builder for startups, enabling founders and investors to model equity distribution, track dilution across funding rounds, and visualize ownership stakes. The methodology reflects standard practices used by venture capital firms and startup attorneys.

Founder Equity Calculations

Founders typically receive common stock at incorporation, usually at par value ($0.0001 or $0.001 per share). The calculator tracks founder shares from the founding round and calculates their ownership percentage on both an issued shares basis and fully diluted basis (including the option pool).

When modeling founder equity, consider vesting schedules. Most founders agree to 4-year vesting with a 1-year cliff, meaning 25% vests after one year and the remainder vests monthly. While this calculator shows ownership, remember that unvested shares may be subject to repurchase if a founder departs.

Investor Share Calculations

For priced equity rounds (Series Seed, A, B, etc.), investors receive shares based on their investment amount divided by the price per share. The price per share is determined by the pre-money valuation divided by the total shares outstanding before the round.

For SAFEs and convertible notes, the calculator models conversion at the valuation cap. If the actual priced round valuation is lower than the cap, the SAFE holder receives additional shares reflecting their discount. Most SAFEs today use post-money valuation caps, meaning the conversion percentage is known upfront.

Option Pool Mechanics

The employee stock option pool is typically created pre-money, meaning founders bear the dilution rather than new investors. The calculator allows you to set the pool as a percentage of fully diluted shares or as a specific number of shares.

When setting pool size, the formula used is: Pool Shares = (Target % / (100% - Target %)) x Current Shares Outstanding. This ensures the pool represents exactly the target percentage of the post-pool fully diluted shares.

Dilution Analysis

Each funding round dilutes existing shareholders proportionally. The calculator tracks each stakeholder's ownership across rounds, showing both the percentage ownership and the dilution impact. Dilution is not inherently negative - if company valuation increases faster than dilution, each shareholder's stake becomes more valuable despite representing a smaller percentage.

Data Accuracy

This calculator provides modeling estimates for planning purposes. Actual cap tables should be maintained by your corporate attorney using proper equity management software. Always verify calculations with your legal and financial advisors before making decisions based on these projections.

When to Use This Cap Table Calculator

Founding a New Startup

When incorporating, use this calculator to model the initial equity split between co-founders. Consider each founder's contributions (idea, capital, full-time commitment, expertise) and future expected contributions. Most successful startups avoid 50/50 splits in favor of clear majority ownership, but every situation is different.

Model different scenarios: What if you reserve 10% for a future co-founder? What if one founder contributes cash for 5% additional equity? These calculations help structure the right arrangement before you incorporate.

Planning a Fundraising Round

Before meeting with investors, use this calculator to understand how different term sheet scenarios affect your ownership. Model multiple scenarios: What if you raise $2M at an $8M pre-money? What about $3M at $12M pre-money? How much dilution can you accept while maintaining founder control?

Investors will run these same calculations. Understanding the math helps you negotiate effectively and avoid surprises at the closing table.

Negotiating Term Sheets

When you receive a term sheet, use this calculator to model the exact impact on your ownership. Pay attention to option pool requirements - investors often require expanding the pool pre-money, which effectively lowers your valuation. A "$10M pre-money" with a 20% option pool increase isn't the same as a clean $10M pre-money valuation.

Setting Up Employee Option Pools

The calculator helps you determine the right option pool size based on your hiring plans. Seed-stage startups typically need 10-15% for early employees, while Series A companies often expand to 15-20%. Model how different pool sizes affect founder ownership and plan accordingly.

Evaluating SAFE or Convertible Note Terms

SAFEs and convertible notes with valuation caps create potential dilution that isn't reflected in your current cap table until conversion. Use this calculator to model conversion scenarios and understand the true cost of convertible financing. Compare raising on a SAFE at a $6M cap versus a priced seed round at $6M pre-money.

Preparing for Due Diligence

Investors will scrutinize your cap table during due diligence. Use this calculator to ensure your understanding matches your legal documents. Any discrepancies between your model and your attorney's cap table should be resolved before the due diligence process begins.

Planning Exit Scenarios

Model what different exit valuations mean for each stakeholder. Remember that liquidation preferences mean preferred shareholders get paid before common stockholders. An acquisition at 1x the last round valuation may return very little to common shareholders if investors have participating preferred stock.

Key Cap Table Concepts

Authorized vs. Issued Shares

Authorized shares are the maximum number of shares a company can issue as stated in its certificate of incorporation. Issued (or outstanding) shares are those actually distributed to shareholders. A typical Delaware C-Corp authorizes 10 million shares but may only issue 5-7 million initially, leaving room for the option pool and future rounds.

Fully Diluted Capitalization

Fully diluted capitalization counts all shares that could be outstanding if every convertible security was exercised or converted. This includes: issued common stock, issued preferred stock (on an as-converted basis), outstanding stock options, unissued option pool shares, and any SAFEs or convertible notes. Investors price rounds based on fully diluted capitalization.

Pre-Money vs. Post-Money Valuation

Pre-money valuation is the company's value before receiving new investment. Post-money valuation is pre-money plus the new investment. If a company raises $2M at a $10M pre-money valuation, the post-money valuation is $12M, and new investors own $2M / $12M = 16.67% of the company.

Price Per Share

The price per share in a priced round equals the pre-money valuation divided by fully diluted shares outstanding. If a company has 10M fully diluted shares and raises at $10M pre-money, the price is $1.00 per share. New investors investing $2M would receive 2M new shares.

Common Stock

Common stock is the basic form of equity, typically held by founders and employees. Common stockholders have voting rights and receive distributions after all other obligations are satisfied. In an acquisition, common shareholders are paid last, after debt holders and preferred stockholders.

Preferred Stock

Preferred stock, held by investors, comes with special rights negotiated in the term sheet. Standard rights include: liquidation preference (typically 1x), anti-dilution protection, pro-rata rights, information rights, and protective provisions. Preferred stock converts to common in IPOs or qualified acquisitions.

Liquidation Preference

Liquidation preference determines the payout order in a sale or liquidation. "1x non-participating" preferred means investors get their money back first, then all remaining proceeds go to common stockholders. "1x participating" preferred means investors get their money back, then share pro-rata in remaining proceeds - effectively double-dipping.

SAFE (Simple Agreement for Future Equity)

A SAFE is a financing instrument created by Y Combinator that converts to preferred stock in a future priced round. SAFEs typically have a valuation cap and/or discount. Post-money SAFEs (standard since 2018) calculate the investor's ownership based on the cap amount, providing clarity on dilution at the time of investment.

Convertible Notes

Convertible notes are debt instruments that convert to equity. Unlike SAFEs, they have maturity dates, interest rates, and may trigger repayment obligations if not converted. The accrued interest increases the conversion amount. Notes are less founder-friendly than SAFEs but may be required by certain investors.

Anti-Dilution Protection

Anti-dilution provisions protect investors if the company raises at a lower valuation (a "down round"). Weighted-average anti-dilution adjusts the conversion price based on the amount raised and the price difference. Full-ratchet anti-dilution (less common) adjusts to the exact lower price, significantly diluting founders.

Pro-Rata Rights

Pro-rata rights give investors the right (not obligation) to maintain their ownership percentage in future rounds by purchasing additional shares. A major investor owning 15% would have the right to purchase 15% of any new round to maintain their stake.

Common Cap Table Mistakes to Avoid

Ignoring the Option Pool Shuffle

Many founders don't realize that investors require expanding the option pool pre-money, which dilutes founders more than the stated valuation suggests. A term sheet showing "$10M pre-money" with a requirement to create or expand a 20% option pool means your effective pre-money valuation is closer to $8M. Always calculate the true valuation by subtracting the pool value from the stated pre-money.

50/50 Founder Splits

Equal equity splits between co-founders often cause problems down the road. When disagreements arise, there's no tiebreaker. Investors prefer seeing a clear lead founder with majority control. Consider a 51/49 or 60/40 split based on contributions, commitment, and roles. It's easier to negotiate this at founding than to restructure later.

Not Implementing Vesting

All founder equity should be subject to vesting, even for the CEO. Without vesting, a co-founder who leaves after six months still owns their full equity stake. Standard 4-year vesting with a 1-year cliff protects the company and remaining founders. Many investors won't invest without founder vesting in place.

Giving Away Too Much Equity Early

Early-stage founders sometimes give away significant equity to advisors, early employees, or small investors without understanding the long-term dilution impact. A 5% advisor grant at founding might seem reasonable, but after several funding rounds, you may regret the dilution. Use vesting and ensure any equity grants are commensurate with value provided.

Promising Equity Without Documentation

Verbal equity promises or email agreements can create legal nightmares. Every equity grant should be properly documented with board approval, a stock purchase agreement (for shares) or option agreement (for options), and the recipient's signature. Undocumented promises may still be enforceable and can derail future financing.

Misunderstanding SAFE Dilution

SAFEs don't appear on your cap table until conversion, leading founders to underestimate their dilution. If you've raised $500K on SAFEs with a $5M post-money cap, you've already committed 10% of your company - that dilution is real even if not yet reflected in issued shares. Track all outstanding SAFEs and model conversion scenarios.

Not Understanding Liquidation Preferences

A cap table showing you own 30% doesn't mean you'll receive 30% of an exit. Preferred shareholders with 1x liquidation preference get paid first. In a modest exit at or near the last round valuation, common shareholders may receive very little. Model exit scenarios with different multiples to understand true outcomes.

Overcomplicating the Cap Table

Multiple share classes, complex voting arrangements, and unusual terms make your cap table harder to manage and can scare away future investors. Keep things simple, especially early on. Use standard terms from reputable sources like Y Combinator's Series Seed documents or NVCA model documents.

Not Maintaining Accurate Records

Cap table discrepancies discovered during due diligence can delay or kill deals. Maintain accurate records from day one using proper equity management software. Reconcile your records with your attorney's records quarterly. Every share issuance, option grant, and transfer should be properly documented.

Ignoring 409A Valuations

Stock options must be granted at fair market value to avoid tax penalties. A 409A valuation establishes this fair market value for common stock. Granting options without a current 409A, or at prices below the 409A value, can create significant tax liability for employees. Get a 409A before issuing options and update it after each material event.

Equity Distribution Strategies

Founder Equity Allocation

Allocate founder equity based on multiple factors: who originated the idea, who is contributing capital, who is working full-time, who has relevant expertise, and who will be CEO. The "Slicing Pie" dynamic equity model suggests tracking contributions in real-time and allocating equity proportionally at a future date. However, most founders prefer setting the split at incorporation with vesting to protect all parties.

Optimal Option Pool Sizing

Size your option pool based on your hiring plan between now and the next funding round. Create a hiring plan with equity ranges for each position. Early engineers might receive 0.5-2%, a VP of Engineering might receive 1-2%, and a CFO might receive 0.5-1%. Sum these amounts and add a buffer for unexpected hires. This bottoms-up approach is more defensible in negotiations than accepting arbitrary investor demands.

Equity Compensation Levels by Role

Standard equity grants for startup employees (as percentage of fully diluted shares): First engineering hires at seed stage: 1-2%. Early employees #5-10: 0.25-1%. Directors at Series A: 0.25-0.5%. VPs at Series A: 0.5-1%. C-suite executives at Series A: 1-2%. These ranges vary significantly based on stage, industry, and location. Use equity compensation surveys for your specific market.

Advisor Equity Guidelines

Standard advisor equity follows the FAST agreement framework: 0.25% for minor advisors meeting monthly with limited expertise. 0.5% for standard advisors with relevant expertise and strong network. 1% for major advisors with significant industry reputation or customer access. 2%+ only for former executives or investors providing substantial ongoing value. All advisor equity should vest over 2 years with no cliff.

Protecting Founder Control

Founders can maintain control even with minority ownership through several mechanisms: Dual-class stock structures with super-voting shares (like Facebook and Google). Board composition rights that ensure founder majority. Protective provisions requiring founder consent for major decisions. Voting agreements among founders to vote as a bloc. Consider these structures before you need them - they're harder to implement after raising institutional capital.

Managing Dilution Across Rounds

Plan your dilution budget before starting to fundraise. A typical path might be: Seed round (15-25% dilution), Series A (15-25% dilution), Series B (10-20% dilution), Later rounds (10-15% each). By IPO, founders often own 10-20% of the company. Work backward from your target to set expectations for each round. Accepting more dilution early usually means less dilution needed later if you hit milestones.

Secondary Transactions

Secondary sales allow founders and early employees to sell some shares before an exit. This can provide personal liquidity and reduce pressure to sell the company prematurely. However, secondaries can signal a lack of confidence to investors and may have tax implications. Structure secondaries carefully, usually alongside a primary round, with appropriate transfer restrictions and board approval.

Cap Table Cleanup

Before major financing rounds, clean up your cap table. Buy back equity from departed employees at the original purchase price (if allowed by your agreements). Cancel unexercised options from terminated employees. Eliminate fractional shares through a stock split or recapitalization. Remove inactive shareholders if possible. A clean, simple cap table is more attractive to investors.

Cap Table Resources

Related Calculators

Use our other startup calculators to complement your cap table planning:

Legal Resources

Standard documents and templates for equity transactions:

  • Y Combinator SAFE Documents - Industry-standard SAFE agreements
  • Y Combinator Series Seed Documents - Standardized seed round documents
  • NVCA Model Documents - Venture capital industry standard term sheets and agreements
  • Clerky - Automated incorporation and equity documentation platform

Cap Table Management Tools

For ongoing cap table management beyond this calculator:

  • Carta - Industry-leading equity management platform with 409A valuations
  • Pulley - Modern cap table management for startups
  • AngelList Stack - Free cap table and equity management tools
  • Shareworks by Morgan Stanley - Enterprise equity compensation management

Educational Resources

Deepen your understanding of startup equity:

  • Venture Deals by Brad Feld - Comprehensive guide to venture capital terms
  • The Holloway Guide to Equity Compensation - Everything employees need to know about stock options
  • First Round Review - Articles on startup equity and cap table management
  • A16Z Guides - Andreessen Horowitz resources on startup finance

Professional Consultation

While this calculator provides planning estimates, important equity decisions should involve professionals:

  • Startup Attorneys - For equity issuance, financing documents, and corporate governance
  • 409A Valuation Firms - For defensible fair market value determinations
  • Tax Advisors - For equity compensation tax planning and compliance
  • CFO/Finance Professionals - For cap table management and investor reporting

I offer consultations on startup equity structures, founder agreements, and cap table planning for California startups. Schedule a meeting below to discuss your specific situation.

Frequently Asked Questions

Comprehensive answers to common cap table questions for founders and startup employees.

Cap Table Basics

Founder Equity

Funding Rounds & Dilution

Option Pools & Employee Equity

Exits & Liquidity

Legal & Compliance

Schedule a Consultation

Need guidance on cap table structure, founder agreements, equity compensation, or preparing for fundraising? I offer consultations for California startups on corporate and securities matters.