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The VC Glossary

100 venture capital terms explained the way they actually work — mechanics, formulas, and worked examples, not dictionary definitions. Run the numbers yourself in the calculators.

Fundraising (16)Deal Terms (15)Fund Mechanics (18)Metrics (13)Exits (12)Structures (13)Ecosystem (13)

Fundraising

Bridge Round

A smaller, fast interim raise meant to extend runway until a larger priced round can be closed.

Convertible Note

A short-term loan that converts into equity at a future financing round, carrying interest and a maturity date.

Discount Rate

A percentage reduction applied to the next round's share price when a SAFE or note converts, rewarding early investors.

Down Round

A financing round priced at a lower valuation than the company's previous round.

Mega-Round

An unusually large single financing round, commonly defined as $100M or more.

No-Shop Clause

A binding term sheet provision preventing the company from soliciting or negotiating with other investors for a set period.

Party Round

A seed round assembled from many small checks and no single lead investor setting terms.

Post-Money Valuation

The company's value immediately after new investment capital is added, equal to pre-money plus the new round.

Pre-Money Valuation

The agreed value of a company immediately before new investment capital is added.

Priced Round

A financing where investors buy preferred stock at an explicit price per share, setting a firm company valuation.

Pro-Rata Rights

The contractual right for an existing investor to invest in future rounds to maintain their ownership percentage.

SAFE (Simple Agreement for Future Equity)

A contract that converts an investor's cash into equity at a future priced round, without interest or a maturity date.

Seed Round

The first significant institutional round of financing, typically used to reach product-market fit.

Series A

The first major priced venture round, typically raised once a company has demonstrated real product-market fit.

Term Sheet

A non-binding document outlining the key economic and control terms of a proposed investment.

Valuation Cap

The maximum company valuation at which a SAFE or convertible note will convert into equity.

Deal Terms

409A Valuation

An independent appraisal of a private company's common stock fair market value, used to legally set employee option strike prices.

Anti-Dilution Protection

A provision that adjusts an investor's conversion price downward if the company later raises money at a lower valuation.

Board Seat

A formal position on a company's board of directors, typically granted to a lead investor as part of a financing round.

Drag-Along Rights

A provision letting a majority of shareholders force minority shareholders to join in an approved sale of the company.

Information Rights

The contractual right for an investor to receive regular financial statements and other company updates.

Liquidation Preference

The right of preferred shareholders to be paid back before common shareholders when a company is sold or liquidated.

Option Pool

Shares reserved for future employee equity grants, typically created or expanded as part of a financing round.

Participating Preferred

Preferred stock that pays its liquidation preference and then also shares in remaining proceeds alongside common stock.

Protective Provisions

Veto rights held by preferred shareholders over specific major company actions, like a new financing or a sale.

Right of First Refusal (ROFR)

The company's or existing investors' right to buy shares before a stockholder can sell them to an outside buyer.

Side Letter

A separate agreement granting an individual investor specific rights outside the main financing documents.

Tag-Along Rights

The right of minority shareholders to join a sale initiated by a major shareholder, on the same terms.

Vesting

The schedule over which founders and employees earn full ownership of their equity grant, typically over four years.

Vesting Cliff

A minimum period, typically one year, that must pass before any equity vests at all under a vesting schedule.

Warrant

A right to purchase a company's stock at a fixed price in the future, often issued alongside venture debt.

Fund Mechanics

Capital Call

A formal request from a fund's GP for LPs to wire a portion of their previously committed capital.

Carried Interest (Carry)

The share of a venture fund's profits paid to the general partner, typically 20%, after returning LP capital.

DPI (Distributions to Paid-In Capital)

A fund performance metric measuring actual cash returned to investors relative to capital they've contributed.

Evergreen Fund

A fund structure with no fixed end date, continuously reinvesting proceeds rather than winding down on a schedule.

Fund of Funds

An investment vehicle that invests in other venture funds rather than directly in startups.

Fund Returner

A single portfolio company whose exit value alone returns the entire fund's committed capital.

General Partner (GP)

The individual or entity that manages a venture fund, makes investment decisions, and bears unlimited liability for the fund.

GP Commitment

The portion of a venture fund's capital contributed by the general partners themselves, alongside LP money.

Hurdle Rate

The minimum annual return a fund must generate for LPs before the GP starts earning carried interest.

IRR (Internal Rate of Return)

An annualized percentage return that accounts for the timing and size of all cash flows into and out of an investment.

J-Curve

The pattern of a venture fund's returns dipping negative early before rising sharply as exits materialize later.

Limited Partner (LP)

An investor who commits capital to a venture fund but has no role in day-to-day investment decisions.

Management Fee

An annual fee, typically 2% of committed capital, that LPs pay to cover a venture fund's operating expenses.

MOIC (Multiple on Invested Capital)

The total value returned from an investment divided by the amount originally invested, ignoring timing.

Recycling Provision

A fund term allowing the GP to reinvest early distributions rather than immediately returning them to LPs.

RVPI (Residual Value to Paid-In Capital)

The portion of a fund's total value still held in unrealized, unsold portfolio positions.

SPV (Special Purpose Vehicle)

A standalone legal entity created to pool capital from multiple investors into a single company or deal.

TVPI (Total Value to Paid-In Capital)

A fund performance metric combining realized distributions and the current estimated value of unrealized holdings.

Metrics

ARR (Annual Recurring Revenue)

The annualized value of a company's recurring subscription revenue, the standard growth metric for SaaS businesses.

Burn Multiple

A capital-efficiency metric measuring how much cash a company burns to generate each dollar of new revenue.

CAC (Customer Acquisition Cost)

The total average cost, including sales and marketing spend, to acquire one new paying customer.

CAC Payback Period

The number of months it takes for the gross profit from a new customer to repay the cost of acquiring them.

Churn Rate

The percentage of customers or revenue a company loses over a given period, typically measured monthly or annually.

EBITDA Margin

A profitability metric showing earnings before interest, taxes, depreciation, and amortization as a percentage of revenue.

Gross Margin

The percentage of revenue remaining after subtracting the direct costs of delivering a product or service.

LTV (Lifetime Value)

The total gross profit a company expects to earn from a customer over the entire duration of their relationship.

MRR (Monthly Recurring Revenue)

The predictable recurring revenue a subscription business generates each month.

Net Dollar Retention (NDR)

The percentage of recurring revenue retained and expanded from an existing customer cohort over a year, including upgrades and churn.

Rule of 40

A SaaS benchmark stating that growth rate plus profit margin should together equal or exceed 40%.

Runway

The number of months a company can operate before running out of cash, at its current spending rate.

SaaS Magic Number

A sales efficiency metric measuring how much new recurring revenue a company generates per dollar of sales and marketing spend.

Exits

Acqui-Hire

An acquisition made primarily to bring on a company's team, rather than for its product, revenue, or IP.

Direct Listing

A way for a company to go public by listing existing shares directly on an exchange, without issuing new shares or using underwriters to set a price.

Earnout

A contingent portion of an acquisition's purchase price, paid only if the acquired company hits agreed performance targets after the deal closes.

Escrow

A portion of acquisition proceeds held by a neutral third party for a period, to cover potential post-closing claims.

IPO (Initial Public Offering)

The process of a private company selling shares to the public for the first time and listing on a stock exchange.

IPO Roadshow

The multi-day series of investor presentations a company's management team gives just before an IPO to build demand and set price.

Lockup Period

A contractual window after an IPO during which company insiders are barred from selling their shares.

Merger & Acquisition (M&A)

The general category of deals in which one company combines with or purchases another, the most common venture exit path.

Secondary Sale

The sale of existing company shares from one shareholder to another, generating no new capital for the company itself.

SPAC (Special Purpose Acquisition Company)

A publicly traded shell company that raises capital to merge with a private company, taking it public without a traditional IPO.

Strategic Acquirer

An operating company that acquires a startup for reasons tied to its existing business, like product, technology, or talent.

Tender Offer

A company-organized process letting many shareholders sell a portion of their shares to a buyer at the same time.

Structures

83(b) Election

A tax filing that lets a founder or employee pay tax on restricted stock's value at grant, rather than as it vests.

Cap Table (Capitalization Table)

A record of who owns what portion of a company, including all shareholders, options, warrants, and securities outstanding.

Delaware C-Corp

The default legal entity structure for US venture-backed startups, chosen for its well-established corporate law and investor familiarity.

Delaware Flip

The process of restructuring a foreign or non-Delaware company into a Delaware C-corp to raise US venture capital.

Dual-Class Shares

A share structure with two or more stock classes carrying different voting rights, often used to preserve founder control.

ESOP (Employee Stock Option Plan)

The formal, board-approved plan governing how a company grants equity compensation to employees and other eligible recipients.

Founder Vesting

A vesting schedule applied to founders' own shares, protecting the company and remaining co-founders if one leaves early.

ISO vs. NSO

The two US stock option types — incentive stock options get favorable tax treatment for employees; non-qualified options are more flexible but taxed less favorably.

Liquidation Waterfall

The defined order in which exit or liquidation proceeds are distributed across a company's different classes of stockholders.

Phantom Equity

A contractual right to a cash bonus tied to company value, without granting actual company shares.

QSBS (Qualified Small Business Stock)

A tax provision letting eligible startup shareholders exclude a large portion of capital gains from federal tax on a sale.

RSU (Restricted Stock Unit)

A promise to deliver company shares upon vesting, more common at later-stage and public companies than early-stage startups.

Stock Option

The right to purchase company shares at a fixed strike price, typically granted to employees as compensation and earned through vesting.

Ecosystem

Accelerator

A fixed-term program that provides early-stage startups with a small investment, mentorship, and structure in exchange for equity.

Angel Investor

An individual who invests their own personal capital into early-stage startups, often at the earliest, highest-risk stage.

Corporate VC (CVC)

A venture investment arm operated by an established company, investing corporate capital into startups for both financial and strategic returns.

Crossover Investor

An investor that participates in both private late-stage venture rounds and public equity markets.

Decacorn

A privately held startup valued at $10 billion or more, ten times the unicorn threshold.

Dry Powder

The total capital venture funds have raised from LPs but not yet deployed into investments.

Family Office

A private wealth management firm dedicated to managing the assets and investments of a single wealthy family.

Micro-VC

A small venture capital fund, typically under $50M, focused primarily on seed and pre-seed stage investing.

Revenue-Based Financing (RBF)

A non-dilutive funding model where a company repays capital as a fixed percentage of ongoing revenue rather than fixed loan payments.

Solo GP

A venture fund managed by a single general partner rather than a traditional partnership of multiple investors.

Sovereign Wealth Fund

A state-owned investment fund that deploys national capital, increasingly including significant allocations into venture and growth-stage deals.

Unicorn

A privately held startup valued at $1 billion or more.

Venture Debt

A loan extended to venture-backed startups, typically alongside an equity round, that supplements capital without adding significant dilution.

@Trace_Cohen·t@nyvp.com