Equity, Cap Table & Ownership

An independent appraisal of fair market value used for option pricing (US).

US tax filing to recognize income early on restricted stock to reduce future taxes.

Speeding up vesting upon events like acquisition or termination.

Equity given to advisors for guidance and introductions.

Maximum number of shares a company can legally issue.

A departing person who leaves under unfavorable conditions, often losing more rights.

Company repurchasing shares from a shareholder, often per agreement.

A record of company ownership including shares, options, and SAFEs.

A minimum period before any equity vests (commonly 1 year).

Standard shares usually held by founders and employees.

Vesting acceleration requiring two events (e.g., acquisition + termination).

Exercising unvested options early, usually subject to repurchase.

Ownership in a company, usually represented by shares.

Employee Stock Option Plan—equity incentives for employees.

Converting an option into actual shares by paying the strike price.

Shares issued to founders at the start (often at nominal price).

Ownership calculation including all potential shares (options, warrants, converts).

A departing founder/employee who leaves under acceptable conditions, keeping certain rights.

Shares that have been granted to shareholders.

Reserved shares for future employee stock options.

Shares currently owned by shareholders (excluding treasury shares).

Units of ownership in a corporation.

A right to buy shares at a fixed price in the future.

The price at which an option can be exercised to buy shares.

Earning equity over time, often with a schedule and conditions.