SAFE: what it is, valuation cap vs discount, and conversion basics

A practical guide to SAFEs: how valuation caps and discounts work, what converts in a priced round, and common modeling pitfalls.

Updated 2026-01-28

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What a SAFE is

A SAFE (Simple Agreement for Future Equity) is a financing instrument that typically converts into equity at a future priced round. It usually has a valuation cap, a discount, or both.

Cap vs discount (intuition)

  • Valuation cap: sets a maximum valuation used for conversion, producing a lower conversion price if the priced round valuation is high.
  • Discount: converts at a percentage off the priced round price per share (e.g., 20% discount).
  • Many SAFEs convert at the better (lower price) of cap or discount (terms vary).

How to model conversion (simplified)

  • Compute the priced round price per share = pre-money / fully diluted shares.
  • Compute cap price per share = cap / fully diluted shares (if applicable).
  • Compute discount price per share = round price * (1 - discount).
  • Convert SAFE amount into shares at the lowest applicable conversion price.

What to verify in the SAFE

  • Is the SAFE pre-money or post-money (dilution mechanics differ)-
  • Does it include a cap, a discount, or both-
  • What counts as a qualified financing and what is the conversion trigger-
  • How are pro-rata rights handled, if any-

Common mistakes

  • Using shares that are not fully diluted (forgetting option pool and other convertibles).
  • Mixing post-money SAFE mechanics with pre-money modeling assumptions.
  • Treating the model as legal truth (always reconcile to the SAFE documents).

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