{
  "schema": "firme-ai.cap-table.v1",
  "as_of": "2026-10-08",
  "status": "PROPOSED_AT_FORMATION",
  "note": "Proposed capitalization at incorporation. Not yet issued; subject to board action and execution. Percentages are of issued shares; the option pool is reserved but unissued.",
  "authorized": {
    "common_shares": 10000000,
    "par_value_usd": 0.00001
  },
  "issued": [
    {
      "holder": "Vincent Noriega",
      "holder_type": "FOUNDER",
      "shares": 9000000,
      "percentage_of_issued": 100.0,
      "percentage_fully_diluted": 90.0,
      "consideration": "IP assignment + cash ($90.00 at par)",
      "vesting": "4 years, 1-year cliff",
      "83b_election_required": true
    }
  ],
  "reserved_unissued": [
    {
      "pool": "Employee Stock Option Plan (proposed)",
      "shares": 1000000,
      "percentage_fully_diluted": 10.0
    }
  ],
  "totals": {
    "issued_shares": 9000000,
    "reserved_shares": 1000000,
    "unissued_authorized_shares": 0,
    "fully_diluted_shares": 10000000
  },
  "prior_financings": [],
  "outstanding_safes_or_convertibles": [],
  "disclaimer": "Proposed cap table for a not-yet-filed corporation. Not an offer to sell securities. Not legal, tax or investment advice."
}