Strategy's Bitcoin Treasury Playbook relies on continuous financing to mask a $3.41 billion cost-basis deficit
AD
Atlas Donnelly
SEC enforcement action · Apr 9, 2026
Source: DojiDoji Data Terminal
Strategy's Bitcoin reserve is worth $54.60 billion, placing the company $3.41 billion below its aggregate cost basis. The firm has acquired 766,970 BTC, with a total acquisition cost of $58.02 billion and an average purchase price of $75,644 per coin. Bitcoin currently trades near $71,192.
This deficit is the result of an aggressive accumulation streak. Strategy has acquired 94,000 BTC since the beginning of the year, adding to a total of 2.2 times the newly mined Bitcoin supply over that period.
To fund these purchases, Strategy utilizes a high-yield credit structure known as STRC preferred stock, which pays an 11.5% annual dividend. The company uses its at-the-market issuance program to leverage this asset to fund daily acquisitions. On April 8, STRC daily volume reached $333 million, which could fund the purchase of more than 2,000 additional Bitcoins.
Despite these metrics, the company's internal KPIs, such as 'BTC Yield' and 'BTC Gain,' do not account for existing and future liabilities. The software business is not expected to generate sufficient operating cash flow over the next 12 months to meet financial obligations and liquidity needs. Consequently, the company requires continuous financing to maintain the model.
An impairment of the firm's ability to raise equity or debt financing, caused by a decline in Bitcoin's market value or a shift in investor sentiment, could force the company to sell Bitcoin to satisfy financial obligations.
SEC enforcement actionSEC crypto enforcementstablecoin US legislationSEC ESG enforcementpayment for order flow SECSEC retail investor rule
The Ledger Morning
The essential intelligence to start your trading day. Delivered 6:00 AM EST.
Join 50,000+ professionals who start their day with The Digital Ledger.