由於比特幣減損影響，MicroStrategy 遭受季度虧損

2024 年第一季度，MicroStrategy 報告淨虧損 5,310 萬美元，原因是數位資產減損損失 1.916 億美元，收入下降 5.5%。儘管如此，該公司仍繼續其比特幣累積策略，在 4 月又購買了 122 個比特幣，使其總持有量達到 214,400 個比特幣，價值 135 億美元。然而，儘管比特幣第一季上漲了 65%（先前引發 MicroStrategy 股價上漲 170%），但由於淨虧損，MicroStrategy 股價在盤後下跌了 3.3%。

MicroStrategy's Bitcoin Holdings Drive Quarterly Loss Amidst Revenue Decline

MicroStrategy 的比特幣持有量在收入下降的情況下導致季度虧損

MicroStrategy Incorporated (MSTR), a leading software intelligence company and the largest corporate holder of Bitcoin (BTC), disclosed a net loss of $53.1 million for the first quarter of 2024. This financial performance was primarily impacted by a significant impairment loss on its digital asset holdings.

MicroStrategy Incorporated (MSTR) 是一家領先的軟體情報公司，也是比特幣(BTC) 的最大企業持有者，該公司披露2024 年第一季淨虧損5,310 萬美元。減損損失的影響。

The company's financial results, filed with the U.S. Securities and Exchange Commission (SEC), revealed a $191.6 million digital asset impairment loss during the quarter, a tenfold increase from the same period in 2023. Furthermore, MicroStrategy's revenue declined by 5.5% compared to the first quarter of last year, reaching $115.2 million.

該公司向美國證券交易委員會(SEC) 提交的財務業績顯示，本季數位資產減損損失為1.916 億美元，比2023 年同期成長了十倍。 。

Despite the financial setbacks, MicroStrategy remains committed to its Bitcoin accumulation strategy. The company acquired an additional 122 Bitcoin in April, bringing its total holdings to 214,400 Bitcoin, valued at approximately $13.5 billion. This represents an average purchase price of $35,180 per Bitcoin.

儘管面臨財務挫折，MicroStrategy 仍致力於其比特幣累積策略。該公司在 4 月額外購買了 122 個比特幣，使其持有總量達到 214,400 個比特幣，價值約 135 億美元。這代表每個比特幣的平均購買價格為 35,180 美元。

To fuel its Bitcoin acquisitions, MicroStrategy raised $1.5 billion through two convertible note debt offerings in the first quarter. This marked the company's 14th consecutive quarter of adding to its Bitcoin treasury.

為了推動比特幣收購，MicroStrategy 在第一季透過兩次可轉換票據債券發行籌集了 15 億美元。這標誌著該公司連續第 14 個季度增加其比特幣庫存。

"We continue to believe that Bitcoin is a transformative technology with the potential to disrupt traditional financial systems," said Phong Le, MicroStrategy's President and CEO. "Our commitment to acquiring and holding Bitcoin is a reflection of our belief in its long-term value proposition."

MicroStrategy 總裁兼執行長 Phong Le 表示：“我們仍然相信比特幣是一項變革性技術，有可能顛覆傳統金融體系。” “我們對收購和持有比特幣的承諾反映了我們對其長期價值主張的信念。”

However, MicroStrategy's stock price declined by 3.3% in after-hours trading following the announcement of its financial results. This decline may be attributed to the market's reaction to the company's net loss and the continued volatility in the cryptocurrency market.

然而，在公佈財務表現後，MicroStrategy 的股價在盤後交易中下跌了 3.3%。這種下降可能歸因於市場對公司淨虧損的反應以及加密貨幣市場的持續波動。

It is noteworthy that MicroStrategy has not yet adopted the new digital asset fair value accounting standard issued by the Financial Accounting Standards Board (FASB). This standard would require companies to recognize unrealized gains or losses on their Bitcoin holdings at fair market value. If MicroStrategy were to adopt this standard, its carrying value of Bitcoin would have increased significantly, potentially mitigating the impact of the impairment loss.

值得注意的是，MicroStrategy 尚未採用財務會計準則委員會（FASB）發布的新數位資產公允價值會計準則。該標準要求公司以公平市場價值確認其持有的比特幣的未實現收益或損失。如果 MicroStrategy 採用此標準，其比特幣帳面價值將大幅增加，有可能減輕減損損失的影響。

Despite the company's decision to delay the adoption of the new accounting standard, FASB has amended its rules to mandate companies to report digital assets at their fair value for fiscal years beginning after December 15, 2024. This change could have a material impact on MicroStrategy's future financial reporting.

儘管該公司決定推遲採用新會計準則，但FASB 仍修改了其規則，要求公司在2024 年12 月15 日之後開始的財年中以公允價值報告數位資產。重大影響財務報告。

Overall, MicroStrategy's first-quarter financial results highlight the ongoing challenges and opportunities associated with investing in Bitcoin. The company's unwavering commitment to the cryptocurrency, despite market volatility and accounting uncertainties, reflects its belief in the transformative potential of digital assets.

總體而言，MicroStrategy 第一季的財務表現凸顯了與投資比特幣相關的持續挑戰和機會。儘管市場波動和會計不確定性，該公司對加密貨幣的堅定承諾反映了其對數位資產變革潛力的信念。