Cap Table & ESOP

Pre-money / Post-money Valuation

Pre-money = company value before new investment. Post-money = pre-money + new money raised. Drives the investor's ownership percentage.

Pre-money and post-money valuations are the two anchors of every equity fundraise. Confuse them and your dilution math will be wrong.

The formula:

`Post-money = Pre-money + New Investment`

`Investor Ownership % = New Investment / Post-money`

Worked example — ₹40 crore investment at ₹160 crore pre-money:

  • Post-money = ₹160 + ₹40 = ₹200 crore
  • Investor takes ₹40 / ₹200 = 20% of the post-money cap table
  • Existing shareholders collectively retain the remaining 80% — their pre-money holdings are diluted pro-rata

The same ₹40 crore at ₹160 crore post-money (note 'post' not 'pre') means:

  • Pre-money = ₹160 - ₹40 = ₹120 crore
  • Investor takes ₹40 / ₹160 = 25% of the post-money cap table

A 5-percentage-point swing purely on the basis of which valuation you anchored to. Founders lose materially when term sheets use 'post-money' loosely.

ESOP pool interaction — the hidden hit:

Most Indian VC term sheets size the ESOP pool post-the-round but include it in the 'pre-money' base — meaning the pool is carved out of founder/existing shareholder equity before the investor's money comes in. This is called a pre-money pool and is the dominant Indian convention. See ESOP Pool for the detailed mechanics.

If the term sheet says '20% Series A at ₹100 crore pre-money, with a 10% post-money ESOP pool', the effective pre-money to founders is ₹100 crore minus the value of the 10% pool top-up — a hidden ~10% dilution beyond the headline 20%.

Fully-diluted basis:

Valuations are always quoted on a fully-diluted basis — including the ESOP pool (post-top-up), outstanding warrants, convertibles, and SAFEs converted at the round price. Issued + outstanding basis ≠ FD basis. Read the term sheet definition carefully.

SAFE / convertible note interactions:

SAFEs and notes that convert at this round dilute everyone. The discount and cap mechanics often mean the effective investor ownership is higher than the headline 20% — model in the cap table.

Down round:

When post-money < the previous round's post-money, anti-dilution adjustments on CCPS may kick in — see Anti-Dilution Protection.

Also known as
Pre-moneyPost-moneyPre-money ValuationPost-money Valuation
In Kapitalyze