ESOP and Option Pool Model
Vesting schedules, IFRS 2 graded expense, leavers, pool usage, exit value
Option grant register with cliff and monthly vesting, leaver forfeitures, IFRS 2 graded expense by month, pool usage and intrinsic value at exit.
Choose the licence on the Gumroad page. Payment and VAT are handled by Gumroad, the merchant of record.
Every option grant in one register, with the schedule that HR needs, the expense that the auditor needs and the pool figures that the board needs.
- Grants: one row per grant with grant month, options, exercise price, vesting months, cliff, leaving month; fair value per option from the Inputs share; vested today, unvested and forfeited at the month you select.
- Vesting: a 48-month schedule per grant. Nothing before the cliff, the cliff months at once, then monthly pro rata, capped at the grant, stopping at the leaving month.
- IFRS 2 expense: graded vesting, where each monthly tranche is expensed evenly from grant to its own vest date (front-loaded, as the standard requires), adjusted for expected forfeitures, with the expense on forfeited options reversed in the leaving month; totals, cumulative and annual figures.
- Pool: authorised, granted, forfeited and returned, available to grant, pool as a share of fully diluted capital.
- Exit value: intrinsic value of vested and of all granted options at the exit share price, and each grant's share of fully diluted capital.
Rebuilt independently in Python from the same inputs and matched cell by cell before listing. The Guide states the conventions and what to confirm with your auditor. Live formulas, no macros, no locked cells. Excel and Google Sheets.
Who it is for: founders and finance leads running an option plan, HR keeping the schedule, accountants preparing the IFRS 2 charge for the first audit.
What is inside
1 Excel workbook (.xlsx), sheets: Grants, Inputs, Vesting, Exit value, Guide
Use it if
You run an employee option plan and need vesting, expense and pool figures from one register.
Not for
You need a Black-Scholes valuation engine; enter your fair value share on Inputs, the expense mechanics follow.
Sheet previews
How buying works
- Choose a licenceSingle user for one person, team for up to 10, consultancy to use with clients. The buttons above go to the Gumroad page.
- Pay on GumroadCard or PayPal; Gumroad is the merchant of record and handles VAT and the receipt.
- Download the fileThe .xlsx arrives on the receipt page and by email. It opens in Excel and Google Sheets; nothing to install.
- Use itYellow cells are inputs, blue cells are formulas, every figure names its source. Questions: reply to the receipt; every reply is read and answered, usually the same day.
Search terms this page answers: esop vesting schedule excel template, ifrs 2 share based payment expense model, option pool tracker.