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A Capital Table is a financial table providing an assessment of the proportions of ownership, total equity dilution, value of ownership in each round of financing by different owners, founders, and others. Capital tables are designed for multiple-round presentations. They are an effective tool for financing mergers and acquisitions, as well as for screening potential business partners, lenders, and others with whom one would like to do business. Capital tables also are useful for determining the potential cost and net proceeds from various joint venture arrangements, acquisitions, etc.The information on a capital table is usually presented in two parts: (a) in the case of initial public offerings (IPOs), in the IPO's capital table; and (b) in the case of private placement transactions, i.e., in the Pink Sheet's capital table. In the case of an IPO, this data is required to be reported in the company's annual filing reports. However, a company does not need to file its prospectus unless it goes public. Private placements require additional reporting, but only to provide information regarding the number of shares outstanding, the minimum and maximum initial sales prices, and the date of the offering.Initial public offerings (IPOs) typically provide the following information on the shares held by the company at that time: (a) the number of shares outstanding; (b) the stock price; (c) the dividend rate; (d) the ratio of shares to outstanding shares; and (e) the cash dividend yield, which is the annual dividend rate on outstanding shares multiplied by the total number of outstanding shares. Additional information that may be provided includes the name of the company, the date of issue, the underwriter for the offering, the equity holders, the nature of the company, and the business plan. The IPO will also describe in detail, under the capital table, the individual members of the board of directors, and the terms of the control of the company. startup of the IPO is to raise capital for expansion or other business purposes. It will also provide information about liquidity, debt and equity, ownership structure, management team, business strategy, marketing and investor relations, and financial projections.startup provided on a pre-money offering, also called a prospectus, is required to be reported on the balance sheet as an asset, rather than an income or expense. The pre-money document should also provide information regarding the sources of the funds, the loaned amount, the interest rate, the term of the loan, the financing arrangements, and the net proceeds from the sale of the selected assets. While it is not required to include a statement of underlying tangible assets, most underwriters will do so. The pre-money document will also typically provide information on the underwriters, the underwriting procedures used, the underwriting discount rate, the credit risk of the securities being offered, and the underwriter's commission. Underwriters are financial professionals who make investment decisions on behalf of the clients. In this role they are responsible for providing adequate protection and ensuring that the clients obtain the best possible financial results.The working capital table, also called a temporary cash flow table, provides information necessary to calculate the operating and maintenance expenses necessary to support the operations of the business. Typically, the items on the working capital table will include the following: assets, liabilities, revenues, expense, and net working capital or net worth. Although not required, it may be useful to include an inventory count, working capital adjustments, profit and loss statement, and balance sheet information with the above items. Because most businesses have significant revolving debt as well as investments, many working capital tables also have a section that reports short term financing needs.The other type of Capital Table is the Statement of Controlling Interest. A statement of controlling interest refers to a partnership agreement or master capital agreement. A master capital table means that one partner owns shares of the other partner's capital stock and that each partner has voting power and authority equivalent to the value of the shares. A partnership capital table means that two partners own shares in a business and each partner has equal voting and power. Both statements of controlling interest should be reported separately from the other capital tables listed above.The cash-equity table means that the value of the working capital or accounts payable equals the value of the company's common stock plus any accumulated debits. Debits are usually measured in terms of accounts payable per account. startup may also have a debt and capitalized cost recovery rate. This means that a profit and loss statement will report the difference between the net profit and the capitalization of the cost recovery.The owner-user capital table reports information about shareholdings and ownership interest of owners of the company. startup includes information about founders, the date of founding, number of shares issued and outstanding, percentages of stake held by each founder, and address of shareholder and nature of shares. The entrepreneur capital table tracks expenses of employees and reflects them in expense accounts. Expense accounts can include postage, special services, computer charges, utilities, rent, overhead, telephone charges and more. The retail sales capital table reports the sales volume of goods sold and indicates average wholesale prices. The service capital table reports the cost of contracting with subcontractors and provides data on the number of service contracts issued, services already contracted, prices charged, the number of service contracts outstanding, amount of stock capital contributed by owners, and other capital items needed for capital expenditures.