Cap Table Fundamentals

Understanding Cap Tables: A Founder's Guide to Ownership

The essential guide to understanding cap tables, why they matter, and how to think about equity ownership at every stage of your company's growth.

By Bob Gillespie Cap Table Expert

Introduction

If you're a founder, investor, or early employee at a startup, there's one document you must understand deeply: the cap table.

Short for "capitalization table," your cap table tells the story of who owns what — and how that might change as your company grows. It's one of the most important (and misunderstood) tools in startup life.

Here's an overview of what a cap table is, why it matters, and how to think about it at every stage of your company.

What Is a Cap Table?

A cap table is a record of a company's equity ownership. It typically includes:

  • Founders' shares
  • Investor ownership from equity rounds or convertibles
  • Employee stock option pool (ESOP)
  • Outstanding SAFEs, notes, warrants, or other convertible securities

It shows who owns what — in both number of shares and percent of the company — and how that ownership will change after financing, hiring, or exits.

Why Cap Tables Matter

Cap tables are about more than numbers. They reflect the distribution of power, control, and economics in your company.

They affect:

🧠

Decision-making

Voting rights and board control

💰

Fundraising

How much you give up in each round

🧲

Recruiting

What you can offer to future employees

🏁

Exits

Who gets what in an acquisition or IPO

If your cap table is unclear, messy, or misunderstood — it can blow up a deal or create founder friction down the road.

Key Concepts to Know

Fully Diluted Shares

This is the total number of shares outstanding if all options, SAFEs, notes, and warrants convert. This is the denominator investors care about.

Ownership vs. Value

Owning 10% of a startup worth $5M isn't the same as owning 10% of one worth $50M. The cap table tracks percentages, but value is always changing.

Pre-Money vs. Post-Money

  • Pre-money valuation is the company's value before new investment.
  • Post-money = pre-money + new investment.

Important when modeling dilution and pricing new rounds.

Option Pool

Shares reserved for employees and advisors. Usually 10–20%, often added before a funding round — which dilutes founders more than investors.

Cap Table Stages: How It Evolves

🟢

Early Stage (Friends & Founders)

  • Founders split shares — ideally with vesting
  • Option pool is created
  • Maybe a few friends/family or angel SAFEs
🔵

Seed Round

  • SAFEs/convertible notes start converting
  • Institutional investors come in
  • Option pool top-up often required
  • Cap table starts getting complex
🟣

Series A+

  • Priced rounds with negotiated ownership
  • Multiple share classes (common vs. preferred)
  • Protective provisions, board seats, liquidation preferences
  • Dilution begins to snowball
🟠

Later Stages

  • Multiple rounds, employee turnover, option refreshes
  • Secondary sales and liquidity events
  • Exit planning, waterfalls, and tax considerations

Common Mistakes

  • ❌ No founder vesting
  • ❌ Giving away too much equity early
  • ❌ Not modeling dilution before raising
  • ❌ Verbal promises not reflected on the cap table
  • ❌ Not understanding convertibles and SAFEs

A bad cap table can scare off investors, block fundraising, or create costly surprises in M&A.

Final Thoughts

Own Your Cap Table. Your cap table is your scoreboard, your roadmap, and your control panel. Whether you're a first-time founder or a seasoned operator, understanding it is essential.

Don't outsource it blindly. Work with a Cap Table expert who can help you fully understand it.

Review it regularly. Model scenarios. Ask questions. The earlier you take ownership of your cap table, the stronger position you'll be in for every future decision.

If you'd like to discuss your cap table needs with Bob, connect with him here – because every point matters.