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Funding guideA convertible note is debt that converts to equity at the next priced round. Unlike SAFEs, convertible notes accrue interest and have a maturity date.
Convertible Notes Explained · File.Business

Convertible notes explained. Debt that becomes equity.

Convertible notes were the dominant early-stage instrument before SAFEs took over around 2018. They still appear in many situations: investors unfamiliar with SAFEs, situations requiring debt structure, friends-and-family rounds, and certain international contexts. This guide explains how they work, the key terms, the difference from SAFEs, and the conversion math at the next priced round.

Key facts

Start here.

Key fact
Debt instrument

Convertible note is a loan. Investor lends money to the company; note has interest and maturity date.

Key fact
Interest

Typically 4-8% annual interest, accrued (added to principal at conversion). Not paid as cash interest.

Key fact
Maturity

Typically 18-36 months. At maturity, must convert, be repaid, or extended. Negotiation point if no priced round before maturity.

Key fact
Conversion

At next priced round, principal + accrued interest convert to preferred stock at the lower of (a) cap valuation or (b) next-round price × (1 - discount).

Key fact
vs SAFE

Convertible notes are debt (interest, maturity). SAFEs are not debt (no interest, no maturity). Otherwise similar conversion mechanics.

In depth

The full picture.

01

What a convertible note is

A short-term loan from investor to company that converts to equity at the next priced round. Until conversion, it is a debt obligation: company owes the principal + accrued interest. After conversion, it is preferred stock.

02

Key terms

Principal: the loan amount. Interest rate: typically 4-8% annual, accrued. Maturity date: typically 18-36 months from issuance. Valuation cap: max valuation at conversion. Discount: percentage off next-round price. Most-Favored-Nation: protection if you issue later notes on better terms. Pro-rata rights: option to participate in future rounds.

03

Interest accrual

Interest accrues over time, added to the principal. At conversion, the total (principal + accrued interest) converts to equity. A $500k note at 6% accruing for 18 months: principal $500k + interest ~$45k = $545k converts.

04

Maturity considerations

At maturity, three options: (1) Triggered conversion: most notes convert if a priced round has happened. (2) Repayment: company must repay (rare in practice; companies often cannot afford it). (3) Extension: investor and company agree to extend maturity. Some notes auto-convert to equity at a default rate if maturity arrives without a priced round.

05

Conversion mechanics

Same as SAFE: conversion at lower of (a) cap valuation or (b) next-round valuation × (1 - discount). Result: investor gets more shares than if they bought at next-round price.

06

When to use convertible notes

Friends-and-family rounds where investors prefer "loan" framing. International contexts where SAFE legal structure is unclear. Investors who specifically request convertible notes. When you want a forcing function (maturity date) to push toward a priced round.

07

When to use SAFE instead

Most US pre-seed and seed rounds. Speed and simplicity priority. No appetite for the maturity-date complication.

08

Common pitfalls

(a) Maturity without conversion: if no priced round happens, you face a debt obligation or extension negotiation. (b) Stacking too many notes: multiple convertible notes with different terms create messy conversion math. (c) Discount + cap interaction: many founders do not understand that they are giving investors the BETTER deal at conversion, not both.

Worked example

Worked example: $500k convertible note, 6% interest, 18 months to conversion

Note signed: $500k principal at 6% interestLoan begins
After 18 months (next priced round)Principal: $500k + Accrued interest: $45k = $545k
Note terms: $5M cap, 20% discountWhichever gives more shares
Next round at $10M pre / $12M postCap rate is lower than 80% × $10M = $8M; cap wins.
Conversion price$545k / ($5M / 10M shares pre) = ~1.09M shares.
Series A investor at $10M$2M / $12M = 16.7%
Note holder owns ~10%; Series A 17%; founder/team dilute proportionally
FAQ

Common questions.

What is the main difference between a convertible note and a SAFE?
Convertible note is debt: interest, maturity date. SAFE is not debt: no interest, no maturity. Otherwise both convert to equity at the next priced round on similar mechanics.
What happens if my note reaches maturity without a priced round?
Three options: extend the note (most common), repay the principal + interest, or convert at a default rate. Most founders extend; few can repay.
What is the typical interest rate?
4-8% annual. Most common: 5-6%. Interest is typically simple, not compound, accrued and added to principal at conversion.
Can convertible notes be repaid in cash instead of converting?
Yes, at maturity if the company has cash. In practice, this is rare; companies that need to repay usually do not have the cash.
Do convertible notes have voting rights?
Generally no, until conversion. Note holders are creditors, not equity holders, until the note converts.
What is the discount typically?
15-25%. Standard: 20%. Higher discount = better for investor, more dilution for founders.
Should friends and family invest via convertible note or SAFE?
Either works. Convertible notes are more familiar (looks like a loan). SAFEs are simpler. Either way, friends/family should understand the risk of total loss.
Are convertible notes considered debt on the cap table?
Yes, until conversion. They appear on the balance sheet as liabilities, not equity.
Can I have both SAFEs and convertible notes outstanding?
Yes, but the conversion math gets complex. Most founders consolidate around one instrument for cleanliness.

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