Press Release: Strategy Announces First Quarter Financial Results; Currently Holds 818,334 BTC

Dow Jones05-06 04:01

Bitcoin Highlights (as of May 3, 2026)

   --  818,334 bitcoin holdings, a 22% growth year to date 2026 
 
   --  9.4% BTC Yield achieved year to date 
 
   --  $11.68 billion raised year to date 

Digital Credit Highlights (as of May 3, 2026)

   --  STRC raised $5.58 billion, a 189% growth year to date 2026 
 
   --  $692.5 million in cumulative dividends declared and paid on all 
      preferred stock to date 
TYSONS CORNER, Va.--(BUSINESS WIRE)--May 05, 2026-- 

Strategy Inc (Nasdaq: STRF/STRC/STRK/STRD/MSTR; LuxSE: STRE) ("Strategy" or the "Company"), the largest corporate holder of bitcoin and the world's first Bitcoin Treasury Company, today announces financial results for the three-month period ended March 31, 2026 (the first quarter of its 2026 fiscal year).

"Adoption of Bitcoin continues to grow in 2026. Digital Credit, highlighted by STRC, has been a big success. STRC has shown strong demand, high liquidity, and low volatility. We raised $5.6 billion year-to-date of STRC gross proceeds, increased daily trading volume to $375 million, while bringing volatility down to 3%, all done during a bitcoin bear market. We also continue to see traditional finance and major banks including Morgan Stanley, Goldman Sachs, and Citi announcing bitcoin ETFs, trading, custody, and lending services," said Phong Le, President and Chief Executive Officer.

"Strategy is the dominant issuer of Digital Credit in the world, with over $13.5 billion of preferred equity outstanding, supported by a fortress Bitcoin balance sheet. We continue to extend our track record of servicing our dividends, having now met our payment obligations on time and in full across 23 consecutive distributions, totaling over $693 million since the launch of our preferred equity products in early 2025. Strong demand for our Digital Credit instrument, STRC, has driven a BTC Yield of 9.4% and BTC $ Gain of approximately $5 billion through the first four months of the year," said Andrew Kang, Chief Financial Officer.

"STRC has scaled to $8.5 billion in just 9 months and is now the largest preferred stock by market cap in the world. By extracting bitcoin's performance and engineering price stability, we have produced a credit instrument with a 2.53 Sharpe ratio. This has sparked a broader Digital Credit ecosystem, with $150 million of STRC held in corporate treasuries such as Prevalon, Strive, and Anchorage, and over $270 million held across DeFi protocols such as Apyx and Saturn. We have also proposed a shareholder vote to double STRC's dividend payment frequency to a semi-monthly schedule, which we believe will further improve attractiveness of STRC by enhancing liquidity and improving price stability," said Michael Saylor, Founder and Executive Chairman.

Q1 Financial Summary

   --  Operating Loss: Operating loss for the first quarter of 2026 was $14.47 
      billion, compared to $5.92 billion for the first quarter of 2025. 
      Operating loss for the first quarter of 2026 includes an unrealized loss 
      on the Company's digital assets of $14.46 billion, compared to an 
      unrealized loss on the Company's digital assets of $5.91 billion for the 
      first quarter of 2025. 
 
   --  Net Loss and Net Loss Attributable to Common Stock: Net loss for the 
      first quarter of 2026 was $12.54 billion, or $38.25 per common share on a 
      diluted basis, as compared to a net loss of $4.22 billion, or $16.49 per 
      common share on a diluted basis, for the first quarter of 2025. Net loss 
      attributable to common stockholders for the first quarter of 2026 was 
      $12.77 billion, compared to a net loss attributable to common 
      stockholders of $4.23 billion for the first quarter of 2025. 
 
   --  Cash and Cash Equivalents: As of March 31, 2026, the Company had cash 
      and cash equivalents of $2.21 billion, as compared to $2.30 billion as of 
      December 31, 2025. 
 
   --  Revenues: Total revenues for the first quarter of 2026 were $124.3 
      million, compared to total revenues of $111.1 million for the first 
      quarter of 2025, a 11.9% increase year-over-year, 
 
   --  Gross Profit: Gross profit for the first quarter of 2026 was $83.4 
      million, representing a 67.1% gross margin, compared to $77.1 million, 
      representing a gross margin of 69.4%, for the first quarter of 2025. 

Bitcoin Summary (as of May 3, 2026)

   --  BTC Yield: Achieved BTC Yield of 9.4% in 2026 YTD. 
 
   --  BTC Gain: Achieved BTC Gain of 63,410 in 2026 YTD. 
 
   --  BTC $ Gain: Achieved BTC $ Gain of $4.97 billion in 2026 YTD. 
 
   --  Digital Assets: As of May 3, 2026, the Company's digital assets were 
      comprised of approximately 818,334 bitcoins, with an original cost basis 
      and market value of $61.81 billion and $64.14 billion, respectively, 
      which reflects an average cost per bitcoin of approximately $75,537 and a 
      market price per bitcoin of approximately $78,374 as of May 1, 2026, 
      respectively. 

Capital Markets Summary

   --  ATM Offerings: The Company received aggregate gross proceeds of 
      approximately $7.37 billion during the three months ended March 31, 2026, 
      and additional aggregate gross proceeds of approximately $4.32 billion 
      between April 1, 2026 and May 3, 2026, from the following sales made 
      under its at-the-market offering program ("ATM"): 
 
                      Q1 FY 2026                QTD Q2 FY 2026 
              --------------------------  -------------------------- 
               Aggregate Gross Proceeds    Aggregate Gross Proceeds 
Securities           (in millions)               (in millions) 
-----------   --------------------------  -------------------------- 
MSTR            $                5,298.6    $                  811.8 
STRC                             2,066.5                     3,512.9 
STRK                                 3.4                          -- 
STRF                                  --                          -- 
STRD                                  --                          -- 
STRE                                  --                          -- 
              ---  ---------------------  ---  --------------------- 
Total           $                7,368.5    $                4,324.7 
              ===  =====================  ===  ===================== 
 
   --  STRC Stock Dividend: Since the start of FY2026, the Company has 
      declared and paid, or will pay, the following dividends on its STRC 
      Stock: 
 
  Month     Annualized STRC Rate  Dividend (USD/Share)  Payment Date 
---------   --------------------  --------------------  ------------ 
 January           11.00%                $0.92           01/31/2026 
 February          11.25%                $0.94           02/28/2026 
  March            11.50%                $0.96           03/31/2026 
  April            11.50%                $0.96           04/30/2026 
   May             11.50%                $0.96           05/31/2026 
 

ROC Dividend Guidance

Strategy believes that it will not have any accumulated earnings & profits for U.S. federal income tax purposes ("E&P"), and does not expect to generate current E&P in the current year or the foreseeable future. Based on these expectations, Strategy expects the distributions paid on its preferred equity instruments to be treated as non-taxable return of capital ("ROC") for the foreseeable future (i.e., ten years or more).

Special tax considerations may apply to certain taxpayers based on their specific circumstances. Shareholders should consult their own tax advisors regarding the U.S. federal, state, local, and any non-U.S. tax consequences to them in connection with the receipt of any of these distributions. Strategy's expectations on E&P may change, and any such change could affect the U.S. federal income tax treatment of the distributions.

Strategy Dashboard

Strategy maintains a dashboard on its website (www.strategy.com) as a disclosure channel for providing broad, non-exclusionary distribution of information regarding Strategy to the public, including information regarding market prices of its outstanding securities, bitcoin purchases and holdings, certain KPI metrics and other supplemental information, and as one means of disclosing non-public information in compliance with its disclosure obligations under Regulation FD. Investors and others are encouraged to regularly review the information that Strategy makes public via the website dashboard.

Conference Call

Strategy will be discussing its first quarter 2026 financial results on a live Video Webinar today beginning at approximately 5:00 p.m. ET. The live Video Webinar and accompanying presentation materials will be available under the "Events and Presentations" section of Strategy's investor relations website at https://www.strategy.com/investor-relations. Log-in instructions will be available after registering for the event. An archived replay of the event will be available beginning approximately two hours after the call concludes.

About Strategy

Strategy Inc (Nasdaq: STRF/STRC/STRK/STRD/MSTR; LuxSE: STRE) is the world's first and largest Bitcoin Treasury Company. We pursue financial innovation strategies designed to generate value from our bitcoin holdings, including developing and issuing novel fixed-income instruments that provide investors varying degrees of economic exposure to bitcoin. In addition, we are an industry leader in AI-powered enterprise analytics software, advancing our vision of Intelligence Everywhere$(TM)$. We believe our combination of active bitcoin-focused capital management and a scaled operating software business positions us for long-term value creation across both digital asset and enterprise analytics markets.

Strategy, MicroStrategy, and Intelligence Everywhere are either trademarks or registered trademarks of Strategy Inc in the United States and certain other countries. Other product and company names mentioned herein may be the trademarks of their respective owners.

Important Information About KPIs

The Company seeks to increase BPS (defined below) by growing its bitcoin holdings faster than Assumed Diluted Shares Outstanding (defined below) through a combination of bitcoin acquisitions and disciplined use of equity and credit markets. To assess achievement of this strategy, the Company monitors and reviews the following Key Performance Indicators ("KPIs"):

   --  Bitcoin Per Share (in Sats) (BPS) represents the ratio between the 
      Company's bitcoin holdings and its Assumed Diluted Shares Outstanding, 
      expressed in terms of "Satoshis" or "Sats", where: 
 
          --  "Assumed Diluted Shares Outstanding" refers to the aggregate of 
             the Company's Basic Shares Outstanding as of the dates presented 
             plus all additional shares that would result from the assumed 
             conversion of all outstanding convertible notes and convertible 
             preferred stock, exercise of all outstanding stock option awards, 
             and settlement of all outstanding restricted stock units and 
             performance stock units as of such dates. Assumed Diluted Shares 
             Outstanding is not calculated using the treasury method, 
             incorporates approximate forfeitures of awards in the current 
             period which may be subject to future adjustment and does not take 
             into account any vesting conditions (in the case of equity awards), 
             the exercise price of any stock option awards or any contractual 
             conditions limiting convertibility of convertible debt 
             instruments. 
 
          --  "Basic Shares Outstanding" reflects the actual class A common 
             stock and class B common stock outstanding as of the dates 
             presented. For purposes of this calculation, outstanding shares of 
             such stock are deemed to include shares, if any, that $(A)$ were 
             sold under at-the-market equity offering programs, or $(B)$ were to 
             be issued pursuant to (i) options that had been exercised, (ii) 
             restricted stock units that have vested or (iii) conversion 
             requests received with respect to convertible securities, but 
             which in each case were pending issuance as of the dates 
             presented. 
 
          --  A "Satoshi" or a "Sat" is one one-hundred-millionth of one 
             bitcoin, currently the smallest indivisible unit of a bitcoin. 
 
 
 
   --  BTC Yield represents the percentage change in BPS from the beginning of 
      a period to the end of a period. 
 
   --  BTC Gain represents the number of bitcoins held by the Company at the 
      beginning of a period multiplied by the BTC Yield for such period. 
 
   --  BTC $ Gain represents the dollar value of the BTC Gain calculated by 
      multiplying the BTC Gain by the market price of bitcoin. For determining 
      BTC $ Gain QTD and YTD, unless otherwise specified, the Company uses the 
      current market price of bitcoin. For determining BTC $ Gain for a past 
      fiscal year or other past period, the Company uses the market price of 
      bitcoin as of 4:00pm ET as reported on the Coinbase exchange on the last 
      day of the applicable period. The Company uses these market prices of 
      bitcoin for this calculation solely for the purpose of facilitating this 
      illustrative calculation. 

When the Company presents these KPIs for any period (a "measurement period") that is a subdivision of a longer specified period (the "reference period"), (i) BTC Yield is calculated as the BTC Yield for the period from the beginning of the reference period to the end of the measurement period, less the BTC Yield for the period from the beginning of the reference period to the beginning of the measurement period, (ii) BTC Gain is calculated using the BTC Yield for the measurement period and our bitcoin holdings at the beginning of the reference period rather than at the beginning of the measurement period, and (iii) BTC $ Gain is calculated by multiplying such revised BTC Gain by the market price of bitcoin at the end of the measurement period. When the Company presents these metrics for an interim period within a fiscal year (e.g., a monthly, quarterly, or quarter-to-date period), then the reference period is that fiscal year, unless stated otherwise.

For example, if BPS is 100 at the beginning of a fiscal year (the reference period), 110 at the end of the first quarter and 125 at the end of the second quarter, the BTC Yield for the second quarter (the measurement period) is calculated as (125/100 - 1) less (110/100 - 1), or 15%--reflecting the 15-point BPS increase from 110 to 125 expressed against the reference period starting BPS of 100. The sum of the first quarter BTC Yield (10%) and the second quarter BTC Yield (15%) equals the year-to-date BTC Yield of 25% (125/100 - 1).

The Company uses BPS, BTC Yield, BTC Gain and BTC $ Gain as KPIs to help assess the performance of its strategy of acquiring bitcoin in a manner the Company believes is accretive to shareholders. The Company also believes these KPIs can supplement investors' understanding of how the Company chooses to fund bitcoin purchases and the value created in a period by:

   --  BPS measures the ratio of the Company's bitcoin holdings to the Assumed 
      Diluted Shares Outstanding, which provides management and investors a 
      baseline with which to assess the Company's achievement of its strategy 
      of acquiring bitcoin in an accretive manner over a given period. When 
      evaluating a capital raise transaction, the Company reviews this metric 
      and considers the impact such transaction will have on this ratio on a 
      pro forma basis. This metric forms the baseline for the Company's BTC 
      Yield, BTC Gain and BTC $ Gain KPIs, which present changes in BPS from 
      the beginning of a period to the end of the period in different formats, 
      and which the Company reviews to assess the performance of its strategy 
      of acquiring bitcoin in a manner it believes to be accretive to 
      shareholders. 
   --  BTC Yield measures the percentage change in BPS from the beginning of a 
      period to the end of a period, which helps management and investors 
      assess how the Company's achievement of its strategy of acquiring bitcoin 
      in an accretive manner varies across periods. The Company uses BTC Yield 
      to evaluate whether its capital markets activity and bitcoin acquisition 
      strategy resulted in gross per-share accretion (or dilution) on an 
      Assumed Diluted Shares Outstanding basis over an applicable period, and 
      to compare the impact of its strategy across periods. 
   --  BTC Gain hypothetically expresses the percentage change reflected in 
      the BTC Yield metric as if it reflected an increase in the amount of 
      bitcoin held at the end of the applicable period as compared to the 
      beginning of such period, which provides management and investors with 
      visibility into the absolute change in the Company's bitcoin holdings 
      resulting from the Company's BTC Yield. The Company uses BTC Gain to 
      measure the accretive or dilutive impact of the change in BPS over an 
      applicable period in absolute terms relative to the Company's bitcoin 
      holdings. This metric can be particularly helpful when comparing the 
      execution of the Company's capital markets strategy across periods, as 
      BTC Yield may be lower when the Company's bitcoin asset base is larger, 
      but result in the same BTC Gain. For example, a 10% BTC Yield with a 
      starting amount of 100,000 bitcoin will result in 10,000 BTC Gain, which 
      is the same BTC Gain that would result from 5% BTC Yield with a starting 
      amount of 200,000 bitcoin. 
   --  BTC $ Gain further expresses the percentage change reflected in the BTC 
      Yield metric as an illustrative dollar value by multiplying that 
      bitcoin-denominated change by the market price of bitcoin at the end of 
      the applicable period as described above. The Company refers to this 
      metric for illustrative purposes to consider the magnitude of the 
      Company's BTC Gain for an applicable period with reference to the market 
      price of bitcoin as of the end of an applicable period. 

When the Company uses these KPIs, management takes into account the various limitations of these metrics, including that:

   --  the KPIs do not take into account that the Company's assets, including 
      its bitcoin, are subject to (i) all of the Company's existing and future 
      liabilities, including its debt, and (ii) the preferential rights of the 
      Company's preferred stockholders to dividends and the Company's assets in 
      a liquidation, and that all such claims rank to senior to those of the 
      Company's common equity; therefore holders of such excluded instruments 
      may have claims on the Company's assets (including bitcoin) senior to 
      those of holders of common stock in the event of the Company's 
      liquidation, and as a result the additional bitcoin acquired using 
      proceeds from the sale of such instruments may not accrete to common 
      stockholders; and 
   --  the KPIs assume that all indebtedness will be refinanced or, in the 
      case of the Company's senior convertible debt instruments and convertible 
      preferred stock, converted into shares of class A common stock in 
      accordance with their respective terms. 

BPS, BTC Yield, BTC Gain and BTC $ Gain are not, and should not be understood as, financial performance, valuation or liquidity measures. Specifically:

   --  BPS does not represent (i) the ability of the Company to satisfy the 
      Company's financial obligations, or (ii) the Company's book value per 
      share. Ownership of a share of common stock of the Company does not 
      represent an ownership interest in the bitcoin held by the Company. 
   --  BTC Yield is not equivalent to "yield" in the traditional financial 
      context. It is not a measure of the return on investment the Company's 
      shareholders may have achieved historically or can achieve in the future 
      by purchasing stock of the Company, or a measure of income generated by 
      the Company's operations or its bitcoin holdings, return on investment on 
      its bitcoin holdings, or any other similar financial measure of the 
      performance of its business or assets. 
   --  BTC Gain and BTC $ Gain are not equivalent to "gain" in the traditional 
      financial context. They also are not measures of the return on investment 
      the Company's shareholders may have achieved historically or can achieve 
      in the future by purchasing stock of the Company, or measures of income 
      generated by the Company's operations or its bitcoin holdings, return on 
      investment on its bitcoin holdings, or any other similar financial 
      measure of the performance of its business or assets. It should also be 
      understood that BTC $ Gain does not represent a fair value gain of the 
      Company's bitcoin holdings, and BTC $ Gain may be positive during periods 
      when the Company has incurred fair value losses on its bitcoin holdings. 
 

The trading price of the Company's class A common stock is informed by numerous factors in addition to Company's bitcoin holdings and its actual or potential shares of class A common stock outstanding, and as a result, the trading price of the Company's securities can deviate significantly from the fair market value of the Company's bitcoin, and none of BPS, BTC Yield, BTC Gain or BTC $ Gain are indicative or predictive of the trading price of the Company's securities.

Investors should rely on the financial statements and other disclosures contained in the Company's SEC filings. In particular, the Company has adopted Accounting Standards Update No. 2023-08, Intangibles--Goodwill and Other--Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets ("ASU 2023-08"), which requires that the Company measure its bitcoin at fair value in its statement of financial position as of the end of a reported period, and recognize gains losses from changes in the fair value in net income (loss) for the reported period. As a result, the Company may incur unrealized gain or loss on digital assets based on changes in the market price of bitcoin during a period, which would not be reflected in BPS, BTC Yield, BTC Gain or BTC $ Gain. For example, if the Company increases its bitcoin holdings relative to Assumed Diluted Shares Outstanding during a reported period, the Company would achieve increased BPS and positive BTC Yield, BTC Gain and BTC $ Gain even if the Company reports significant unrealized loss on digital assets for the period. Similarly, if the Company increases Assumed Diluted Shares Outstanding at a faster rate than its bitcoin holdings, then the Company would experience decreased BPS and negative BTC Yield, BTC Gain, and BTC $ Gain, even if the Company reports significant unrealized gain on digital assets for the period.

As noted above, these KPIs are narrow in their purpose and are used by management to assist it in assessing whether the Company is raising and deploying capital in a manner accretive to shareholders solely as it pertains to its bitcoin holdings.

In calculating these KPIs, the Company does not consider the source of capital used for the acquisition of its bitcoin. When the Company purchases bitcoin using proceeds from offerings of non-convertible notes or non-convertible preferred stock, or convertible notes or preferred stock that carry conversion prices above the current trading price of the Company's common stock or conversion rights that are not then exercisable, such transactions have the effect of increasing the BPS, BTC Yield, BTC Gain and BTC $ Gain, while also increasing the Company's indebtedness and senior claims of holders of instruments other than class A common stock with respect to dividends and to the Company's assets, including its bitcoin, if the Company were to liquidate, in a manner that is not reflected in these metrics.

If any of the Company's convertible notes mature or are redeemed without being converted into common stock, or if the Company elects to redeem or repurchase its non-convertible instruments, the Company may be required to sell shares of its class A common stock or bitcoin to generate sufficient cash proceeds to satisfy those obligations, either of which would have the effect of decreasing BPS, BTC Yield, BTC Gain and BTC $ Gain, and adjustments for such decreases are not contemplated by the assumptions made in calculating these metrics. Accordingly, these metrics might overstate or understate the accretive nature of the Company's use of capital to buy bitcoin because not all bitcoin is purchased using proceeds of issuances of class A common stock, instruments that are convertible into class A common stock may be forfeited or repaid with funds other than from the sale of class A common stock in the period in question rather than being exercised or converted into class A common stock and not all proceeds from issuances of class A common stock are used to purchase bitcoin.

In addition, the Company is are required to pay dividends with respect to its perpetual preferred stock in perpetuity. The Company could pay these dividends with cash or, in the case of STRK Stock, by issuing shares of class A common stock. The Company has issued shares of class A common stock for cash to fund the payment of cash dividends, and the Company may in the future issue shares of class A common stock in lieu of paying dividends on STRK Stock. As a result, the Company has experienced, and may experience in the future, increases in Assumed Diluted Shares Outstanding without corresponding increases in its bitcoin holdings, resulting in decreases in BPS, BTC Yield, BTC Gain and BTC $ Gain for the applicable periods.

The Company has historically not paid any dividends on its shares of class A common stock, and by presenting these KPIs the Company makes no suggestion that it intends to do so in the future. Ownership of the Company's securities, including its class A common stock and preferred stock, does not represent an ownership interest in, or a redemption right with respect to, the bitcoin the Company holds.

The Company determines its KPI targets based on its history and future goals. The Company's ability to maintain any given level of BPS, or achieve positive BTC Yield, BTC Gain, or BTC $ Gain may depend on a variety of factors, including factors outside of its control, such as the price of bitcoin, and the availability of debt and equity financing on favorable terms. Past performance is not indicative of future results.

These KPIs are merely supplements, not substitutes to the financial statements and other disclosures contained in the Company's SEC filings. They should be used only by sophisticated investors who understand their limited purpose and many limitations.

Change in Method of Calculating KPIs for Interim Periods

Effective January 1, 2026, the Company changed the method by which it calculates BTC Yield, BTC Gain and BTC $ Gain when presenting such KPIs for any period that is a subdivision of a longer specified period (the "Methodology Change"), and such KPI metrics for such periods are therefore not directly comparable to those previously reported.

Nature of the Change. Under the prior methodology, BTC Yield used BPS at the beginning of the measurement period as the denominator, and BTC Gain used bitcoin holdings at the beginning of the measurement period as the multiplier. Under the updated methodology described above, BTC Yield uses BPS at the beginning of the reference period as the denominator, reduced by the BTC Yield for the period from the beginning of the reference period to the beginning of the measurement period, with BTC Gain and BTC $ Gain calculated consistently therewith.

Reason for the Change. The change improves comparability of KPI metrics across measurement periods within a reference period. Because each measurement period's BTC Yield now reflects our per-share bitcoin accretion against a consistent baseline -- BPS at the beginning of the reference period -- BTC Yields for all measurement periods within a reference period are additive and sum to the BTC Yield for the reference period, providing investors with a more intuitive view of period-to-period execution of the Company's bitcoin strategy.

Effect on Previously Reported Figures. The effect of the Methodology Change on KPI figures from a prior period will be presented when such period next appears as a period-over-period comparative period. Annual KPI figures, year-to-date KPI figures, as well as KPI figures for the three months ended March 31, 2026 and March 31, 2025, are unaffected.

Other Differences Relevant to Understanding Our Performance. Investors should note: (i) when BPS is increasing, the updated methodology will generally produce higher BTC Yield figures for subsequent measurement periods within a reference period, because the denominator does not reset to reflect per-share gains from earlier measurement periods in the reference period; and conversely, when BPS is declining, it may produce lower (more negative) figures for later measurement periods; (ii) BTC Yields under the updated methodology sum to reference period BTC Yield, whereas they did not under the prior methodology; and (iii) BTC $ Gain, because it applies each measurement period-end bitcoin price rather than reference period-end price, will not arithmetically sum to reference period BTC $ Gain.

Forward-Looking Statements

This press release may include statements that may constitute "forward-looking statements," including estimates of future business prospects, including statements regarding potential future dividend rate changes and the proposed changes to the terms of the Company's Variable Rate Series A Perpetual Stretch Preferred Stock and related potential impacts, statements relating to the Company's expectation regarding the tax-deferred return of capital treatment of distributions on its preferred stock, and statements containing the words "believe," "estimate," "project," "expect," "will," or similar expressions. Forward-looking statements inherently involve risks and uncertainties that could cause actual results of Strategy Inc and its subsidiaries (Company) to differ materially from the forward-looking statements. Factors that could contribute to such differences include: fluctuations in the market price of bitcoin and any associated unrealized gains or losses on digital assets that the Company may record in its financial statements as a result of a change in the market price of bitcoin from the value at which the Company's bitcoins are carried on its balance sheet; the availability of debt and equity financing on favorable terms; gains or losses on any sales of bitcoins; changes in the accounting treatment relating to the Company's bitcoin holdings; changes in securities laws or other laws or regulations, or the adoption of new laws or regulations, relating to bitcoin that adversely affect the price of bitcoin or the Company's ability to transact in or own bitcoin; changes in the Company's tax earnings & profits that may impact return of capital tax treatment on future dividends on the Company's preferred stock; the impact of the availability of spot exchange traded products and other investment vehicles for bitcoin and other digital assets; a decrease in liquidity in the markets in which bitcoin is traded; security breaches, cyberattacks, unauthorized access, loss of private keys, fraud or other circumstances or events that result in the loss of the Company's bitcoins; impacts to the price and rate of adoption of bitcoin associated with financial difficulties and bankruptcies of various participants in the digital asset industry; the level and terms of the Company's substantial indebtedness and its ability to service such debt; the extent and timing of market acceptance of the Company's new product offerings; continued acceptance of the Company's other products in the marketplace; the Company's ability to recognize revenue or deferred revenue through delivery of products or satisfactory performance of services; the timing of significant orders; delays in or the inability of the Company to develop or ship new products; customers continuing to shift from a product license model to a cloud subscription model, which may delay the Company's ability to recognize revenue; fluctuations in tax benefits or provisions; changes in the market price of bitcoin as of period-end and their effect on our deferred tax assets, related valuation allowance, and tax expense; other potentially adverse tax consequences; competitive factors; general economic conditions, including levels of inflation and interest rates; currency fluctuations; and other risks detailed in the Company's registration statements and periodic and current reports filed with the Securities and Exchange Commission ("SEC"). The Company undertakes no obligation to update these forward-looking statements for revisions or changes after the date of this release.

 
                              STRATEGY INC 
                 CONSOLIDATED STATEMENTS OF OPERATIONS 
                 (in thousands, except per share data) 
 
                                         Three Months Ended March 31, 
                                      ---------------------------------- 
                                            2026              2025 
                                      -----------------  --------------- 
                                         (unaudited)       (unaudited) 
Revenues: 
   Product licenses                    $         5,501   $      7,270 
   Subscription services                        58,879         37,103 
                                          ------------    ----------- 
      Total product licenses and 
       subscription services                    64,380         44,373 
   Product support                              44,190         52,529 
   Other services                               15,730         14,164 
                                          ------------    ----------- 
      Total revenues                           124,300        111,066 
                                          ------------    ----------- 
Cost of revenues: 
   Product licenses                              1,196            964 
   Subscription services                        22,471         14,429 
                                          ------------    ----------- 
      Total product licenses and 
       subscription services                    23,667         15,393 
   Product support                               6,187          7,354 
   Other services                               11,092         11,224 
                                          ------------    ----------- 
      Total cost of revenues                    40,946         33,971 
                                          ------------    ----------- 
Gross profit                                    83,354         77,095 
                                          ------------    ----------- 
Operating expenses: 
   Sales and marketing                          36,272         27,532 
   Research and development                     24,665         24,423 
   General and administrative                   37,357         40,547 
   Unrealized loss on digital assets        14,455,479      5,906,005 
                                          ------------    ----------- 
      Total operating expenses              14,553,773      5,998,507 
                                          ------------    ----------- 
Loss from operations                       (14,470,419)    (5,921,412) 
   Interest income (expense), net                1,824        (17,106) 
   Other income (expense), net                   3,116         (3,936) 
                                          ------------    ----------- 
Loss before income taxes                   (14,465,479)    (5,942,454) 
   Benefit from income taxes                (1,922,809)    (1,725,084) 
                                          ------------    ----------- 
Net loss                                   (12,542,670)    (4,217,370) 
                                          ------------    ----------- 
   Dividends on preferred stock               (229,527)       (10,648) 
                                          ------------    ----------- 
Net loss attributable to common 
 stockholders of Strategy              $   (12,772,197)  $ (4,228,018) 
                                          ============    =========== 
Basic loss per common share (1)        $        (38.25)  $     (16.49) 
                                          ============    =========== 
Weighted average common shares 
 outstanding - Basic                         333,913.0        256,473 
                                          ============    =========== 
Diluted loss per common share (1)      $        (38.25)  $     (16.49) 
                                          ============    =========== 
Weighted average common shares 
 outstanding - Diluted                       333,913.0        256,473 
                                          ============    =========== 
(1) Basic and fully diluted loss per common share for class A and class 
B common stock are the same. 
 
 
                              STRATEGY INC 
                      CONSOLIDATED BALANCE SHEETS 
                 (in thousands, except per share data) 
 
                                          March 31,      December 31, 
                                             2026             2025 
                                         ------------  ----------------- 
                                         (unaudited) 
Assets 
   Current assets: 
      Cash and cash equivalents          $ 2,207,219    $   2,301,470 
      Restricted cash                          2,026            1,873 
      Accounts receivable, net               122,257          205,748 
      Prepaid expenses and other 
       current assets                         59,722           55,046 
                                          ----------       ---------- 
         Total current assets              2,391,224        2,564,137 
   Digital assets                         51,649,675       58,854,028 
   Property and equipment, net                28,275           28,858 
   Right-of-use assets                        58,270           46,975 
   Deposits and other assets                 136,263          142,577 
   Deferred tax assets                         5,043            4,507 
                                          ----------       ---------- 
         Total assets                    $54,268,750    $  61,641,082 
                                          ==========       ========== 
Liabilities, Mezzanine Equity and 

(MORE TO FOLLOW) Dow Jones Newswires

May 05, 2026 16:01 ET (20:01 GMT)

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