CAP TABLE

A cap table tells you “who owns what.” They can be summary in nature by grouping all holders into simplified buckets such as “founders” and “investors” and/or just identifying how many shares of a give class or series of stock is outstanding without identifying individual holders. Or they can be detailed in nature by providing granular detail on the holdings of each individual owner and each individual type of security. Companies should always be able to prepare a detailed, organized, accurate capitalization table.