Convertible note: interest, cap/discount, and conversion basics

A practical guide to convertible notes: how interest accrues, how caps and discounts affect conversion price, and common modeling pitfalls.

Updated 2026-01-28

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What a convertible note is

A convertible note is debt that typically converts into equity at a future priced round. Unlike a SAFE, it generally has an interest rate and a maturity date (terms vary).

Interest and conversion amount

Conversion often applies to principal plus accrued interest (depending on the note). In simple modeling, accrued interest ~ principal * annual rate * (months / 12).

Conversion price mechanics

  • Cap sets an effective valuation for conversion (lower price per share if the round valuation is high).
  • Discount applies a percent off the round price per share.
  • Many notes convert at the better (lower price) of cap or discount (terms vary).

Maturity and repayment risk

  • Convertible notes have a maturity date; know what happens if no qualified financing occurs.
  • Some notes allow repayment, others extend or convert at maturity (terms vary).
  • Plan cash runway to avoid forced negotiations at maturity.

Modeling checklist

  • Use fully diluted shares for cap price calculations.
  • Include accrued interest in the conversion amount if the note says so.
  • Model both cap and discount and choose the lower conversion price.

Common mistakes

  • Using the wrong interest convention (simple vs compounding; check your documents).
  • Ignoring multiple convertibles and the option pool increase (dilution stacks).
  • Treating a simplified model as exact (reconcile to legal docs and cap table).

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