A cap table primarily shows ownership percentages, equity dilution, and investor stakes; which additional item is commonly included?

A cap table primarily shows ownership percentages, equity dilution, and investor stakes; which additional item is commonly included?

• A. Founders' contact information
• B. Vesting schedules for option holders
• C. Tax rates for investors
• D. Market analysis and valuations

Answer: (B)

The main idea here is understanding what a cap table typically includes beyond basic ownership and investor stakes. Cap tables show not only who owns what and how ownership changes with dilution, but also track option grants and how they vest over time. Vesting schedules for option holders are included because they determine when options become exercisable, which directly affects future ownership percentages and potential dilution as those options are exercised. This makes vesting information standard in cap tables so everyone can model how the equity picture will evolve for founders, employees, and investors. The other items don’t fit as well: founder contact details aren’t part of equity ownership, tax rates aren’t tracked in a cap table, and market analysis or valuations belong in business plans or investor decks, not the cap table.

The main idea here is understanding what a cap table typically includes beyond basic ownership and investor stakes. Cap tables show not only who owns what and how ownership changes with dilution, but also track option grants and how they vest over time. Vesting schedules for option holders are included because they determine when options become exercisable, which directly affects future ownership percentages and potential dilution as those options are exercised. This makes vesting information standard in cap tables so everyone can model how the equity picture will evolve for founders, employees, and investors. The other items don’t fit as well: founder contact details aren’t part of equity ownership, tax rates aren’t tracked in a cap table, and market analysis or valuations belong in business plans or investor decks, not the cap table.