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The strategy company is closely monitoring its target of achieving valid GAAP net income, a prerequisite for inclusion in the S&P 500 list. It is anticipated that the company will generate sufficient earnings in Q1 2025 to offset losses incurred in the previous three quarters.
Accounting Regulation Changes
The Financial Accounting Standards Board has introduced a rule requiring the company to record its digital assets at fair value. Under this regulation, price fluctuations of digital assets like Bitcoin 
$86,421 will directly impact net income. Previously, assets were recorded at lower levels, but this new approach could influence the company’s financial performance differently.
Expert Opinions
Experts assess that the new regulation may have positive effects on the company’s financial statements. Based on Q4 2024 results, it is noted that for the company to achieve positive net income in Q1 2025, Bitcoin must close above a specific price level.
Richard Hass: “Considering the losses from Q4 2024, the company needs Bitcoin to reach the set price to show positive results in Q1 2025.”
Mark Palmer: “The change in FASB guidance strengthens the company’s position regarding S&P 500 criteria, and its recent performance supports this move.”
Fair value accounting for digital assets could play a significant role in determining the company’s Q1 2025 performance. Calculations indicate that if Bitcoin closes above the designated level, it could lead to improvements in net income, suggesting that some institutional investors might engage in more aggressive buying as the quarter-end approaches in late March.
According to analysts, the stability and upward trend in Bitcoin prices may positively influence the company’s process for S&P 500 inclusion. The company’s digital asset management strategy is closely monitored by the market.
In light of these developments, the innovations in digital accounting rules and analysts’ observations emerge as crucial factors that could significantly affect the company’s future performance. Monitoring this performance is deemed an important issue for investors and the market.
