Finance

Option Pool

An option pool is a reserve of equity (typically employee stock options) set aside for hiring and incentives. Option pools dilute existing shareholders on a fully diluted basis.

Updated 2026-01-23

Definition

An option pool is a reserve of equity (typically employee stock options) set aside for hiring and incentives. Option pools dilute existing shareholders on a fully diluted basis.

How to use it

  • Option pools are often increased during fundraising; the timing determines who bears dilution.
  • Always define the pool as a percent of fully diluted shares (not just issued shares).

Common mistakes

  • Confusing granted options with the full pool reserve.
  • Modeling pool % on the wrong basis (issued vs fully diluted).

Measured as

Measure Option Pool with the same date, unit basis, and accounting or policy definitions used in the rest of your model.

Misused when

  • Confusing granted options with the full pool reserve.
  • Modeling pool % on the wrong basis (issued vs fully diluted).

Operator takeaway

  • Option pools are often increased during fundraising; the timing determines who bears dilution.
  • Always define the pool as a percent of fully diluted shares (not just issued shares).
  • Tie Option Pool to the same balance-sheet date, scenario, and decision memo you are using elsewhere in the model.
  • Document which claims, costs, or adjustments your team includes before comparing numbers across forecasts, covenants, or valuation work.

Next decision

  • Quantify the impact with Option Pool Shuffle Calculator if you need to turn the definition into an operating assumption.
  • Read Option pool shuffle: how it impacts founder dilution (with example) if the decision depends on interpretation, policy, or trade-offs beyond the raw formula.

Where to use this on MetricKit

Calculators

Guides