CapTable

Twitter 2012-05 business active
Also known as: CapitalizationTableEquityTableCapTableManagement

Who Owns What

A cap table (capitalization table) tracks ownership stakes in a company — founders, investors, employees with stock options — showing exactly who owns what percentage and how dilution occurs with each funding round.

Structure

Typical early-stage cap table:

  • Founders: 60-80% equity split among co-founders
  • Seed investors: 10-20% equity
  • Employee option pool: 10-15% reserved for hiring
  • Advisors: 0.5-1% total

With each funding round, everyone gets diluted proportionally.

The Dilution Math

Example:

  • Seed round: Founders own 70%, investors 20%, option pool 10%
  • Series A: Company raises $10M at $40M pre-money ($50M post-money)
    • Investors get 20% ($10M / $50M)
    • Everyone else diluted: Founders now 56% (70% × 80%), seed investors 16%, etc.

Horror Stories

  • Eduardo Saverin vs Facebook (2005): Zuckerberg diluted Saverin from 34% to 0.03% via new stock issuance, triggering lawsuit (settled)
  • Snapchat early employee (2013): Reggie Brown claims he was co-founder, got diluted out, sued for $157.5M (won)
  • Uber early engineers: Stock options had liquidation preferences favoring late investors, crushing value

Tools

Carta (launched 2012) became the standard cap table management platform, eventually valued at $7.4B. Alternatives: Pulley, AngelList, Captable.io.

Founder Lessons

  • Protect founder equity: Don’t give away >25% in seed rounds
  • Understand liquidation preferences (investors get paid first)
  • Option pool comes from founder equity, not investor equity
  • Refresh option pool before raising to avoid extra dilution

Sources: Carta Cap Table Guide, Cooley GO

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