Capitalization table, also called the cap table is a spreadsheet or table that shows the equity capitalization for a company. Information provided in a capitalization table is most utilized for startups and early-stage businesses but there are no restrictions in using capitalization tables by all types of companies. A basic capitalization table places materials on each type of equity ownership capital, the individual investors, and the share prices. A more complex table may also include details on potential new funding sources, mergers and acquisitions, public offerings, and other hypothetical transactions.
