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Funding guideSAFE = Simple Agreement for Future Equity. Created by Y Combinator. Now the dominant instrument for pre-seed and seed rounds. Looks simple, but the dilution math gets complicated fast.
Safe Notes Explained · File.Business

SAFE notes explained. How they work and the math founders must run.

A SAFE note is not equity yet. It is the promise of future equity at the next priced round, at a valuation determined by the terms (cap, discount, or both). Founders often underestimate how much dilution multiple SAFEs cause by Series A conversion time. This guide explains the math, the pre-money vs post-money distinction (which changed everything in 2018), and when to use SAFEs vs priced rounds vs convertible notes.

Key facts

Start here.

Key fact
Defined

SAFE = Simple Agreement for Future Equity. Investor pays now, receives equity at next priced round.

Key fact
No interest, no maturity

Unlike convertible notes, SAFEs do not accrue interest and have no repayment date. They convert only when triggered.

Key fact
Valuation cap and/or discount

SAFE converts at the lower of: (a) the cap valuation, or (b) the next round valuation × discount rate. Either or both can be specified.

Key fact
Pre-money vs post-money

Pre-money SAFEs (original 2013 version) and post-money SAFEs (introduced 2018) calculate dilution differently. Post-money is now standard.

Key fact
Conversion trigger

Most common: next priced equity round. Also: change of control, dissolution, IPO.

In depth

The full picture.

01

What a SAFE is

A SAFE is a contract: investor sends money now, in exchange for the right to receive equity at the next priced round. The amount of equity depends on the SAFE terms (cap, discount) and the price of that next round. Until conversion, the investor has no shares and no equity rights.

02

Valuation cap

A cap is the maximum valuation at which the SAFE converts. Example: $5M cap. If next round is at $20M valuation, SAFE converts at $5M (much better for investor). If next round is at $3M, SAFE converts at $3M (same as new investors get).

03

Discount

A discount is a percentage off the next-round price. Example: 20% discount. If next round is at $20M, SAFE converts as if valuation were $16M (20% off).

04

Both (cap + discount)

When both are specified, the SAFE converts at whichever gives the investor MORE equity (lower effective price). This is the most common structure.

05

Pre-money SAFE (original)

Convert as if SAFE money is part of pre-money valuation. Multiple SAFEs interact in unpredictable ways with the next round. Confusing dilution math.

06

Post-money SAFE (current standard)

Convert as if SAFE money is part of post-money valuation. Each SAFE's percentage is fixed regardless of other SAFEs. Predictable dilution. Now the default.

07

MFN (Most Favored Nation)

If you sell a SAFE on one set of terms, then a later SAFE on better terms, MFN clause forces earlier SAFE up to the better terms. Common protection clause.

08

Pro-rata rights

Right for SAFE investor to invest in the next priced round to maintain their percentage ownership. Sometimes included; sometimes negotiated.

09

When to use SAFE

Pre-seed and seed rounds. Speed and simplicity over precise valuation. When you cannot or do not want to set a formal valuation yet.

10

When NOT to use SAFE

Series A and beyond (use priced equity). When investors are not familiar with SAFEs (use convertible notes or priced). When you need debt structure for tax or other reasons.

Worked example

Worked example: $500k SAFE with $5M post-money cap

Founder owns 100%, 10M sharesFounder: 100%
Investor signs $500k SAFE at $5M post-money capSAFE represents 10% future equity ($500k / $5M)
Series A: $2M raised at $10M pre / $12M postSeries A investor gets 16.7% ($2M / $12M)
SAFE converts at $5M cap (better for investor than $10M new-round price)SAFE investor gets 10%
Option pool 15% added pre-money (founder dilution)Founder: 100% × (1 - 0.10) × (1 - 0.15) × (1 - 0.167) ≈ 64%
Final cap tableFounder ~64%, SAFE investor 10%, Series A investor ~17%, option pool ~15%, rounding
FAQ

Common questions.

What is a SAFE note?
A SAFE (Simple Agreement for Future Equity) lets an investor fund a startup now in exchange for the right to equity at a future priced round, without setting a valuation or being debt, which makes early fundraising fast and cheap. It is standard in early startups. We keep your cap table organized so SAFEs are tracked correctly.
How does a SAFE work?
The investor gives you money now, and the SAFE converts into shares at your next priced equity round, usually with a discount or valuation cap that rewards the early risk, rather than repaying like a loan. We flag how the terms affect your future cap table so early money does not surprise you later.
What is a valuation cap and a discount?
A valuation cap sets a maximum valuation at which the SAFE converts, and a discount gives the investor a reduced price at the next round, both rewarding early investors, and a SAFE may have one or both. We flag how these terms translate into future ownership so you understand the dilution.
Is a SAFE debt or equity?
Neither exactly: a SAFE is a contract for future equity, not a loan, so it has no interest or maturity date like a convertible note, and it converts to stock later, which is why founders often prefer it for simplicity. We flag how it sits on your cap table as it converts.
How does a SAFE affect my cap table?
It represents future dilution: SAFEs convert into shares at the next round, so stacking several can dilute founders more than expected once they all convert, which founders sometimes underestimate. We keep your cap table organized so you see the impact before it hits.
Do I need a C-corp to raise on SAFEs?
Generally yes for standard SAFEs: they are designed for a corporation with stock, typically a Delaware C-corp, so raising on SAFEs usually means being or becoming a C-corp. We form the C-corp so you can raise on standard instruments.
Are SAFEs better than convertible notes?
They are simpler, with no interest or maturity date, which many founders prefer, while convertible notes are debt with those features, so the choice depends on investor preference and your situation. We flag the trade-offs so you and your investors use the right instrument.
What happens if there is no priced round?
SAFEs convert at a priced round or certain events, so if none happens, they may sit outstanding or convert on a defined trigger, which the SAFE's terms govern, an edge case worth understanding. We flag how your SAFEs behave so you are not caught off guard.
Can File.Business set me up to raise on SAFEs?
We form the Delaware C-corp, set up the cap table, and flag how SAFEs, caps, discounts, and conversion affect your ownership, so you can raise on SAFEs with a clean structure and a clear view of future dilution, coordinating with counsel on the instruments.

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This guide is educational. Funding decisions require professional advice from licensed attorneys and CPAs.

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