由于比特币减值影响，MicroStrategy 遭受季度亏损

2024 年第一季度，MicroStrategy 报告净亏损 5310 万美元，原因是数字资产减值损失 1.916 亿美元，收入下降 5.5%。尽管如此，该公司仍继续其比特币积累策略，在 4 月份又购买了 122 个比特币，使其总持有量达到 214,400 个比特币，价值 135 亿美元。然而，尽管比特币第一季度上涨了 65%（此前曾引发 MicroStrategy 股价上涨 170%），但由于净亏损，MicroStrategy 股价在盘后下跌了 3.3%。

MicroStrategy's Bitcoin Holdings Drive Quarterly Loss Amidst Revenue Decline

MicroStrategy 的比特币持有量在收入下降的情况下导致季度亏损

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) 是一家领先的软件情报公司，也是比特币 (BTC) 的最大企业持有者，该公司披露 2024 年第一季度净亏损 5310 万美元。这一财务业绩主要受到其数字资产重大减值损失的影响。资产持有量。

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.

该公司向美国证券交易委员会 (SEC) 提交的财务业绩显示，本季度数字资产减值损失为 1.916 亿美元，比 2023 年同期增长了十倍。此外，MicroStrategy 的收入较上年同期下降了 5.5%。去年第一季度，达到 1.152 亿美元。

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.

尽管面临财务挫折，MicroStrategy 仍然致力于其比特币积累策略。该公司在 4 月份额外购买了 122 个比特币，使其持有总量达到 214,400 个比特币，价值约 135 亿美元。这代表每个比特币的平均购买价格为 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.

为了推动比特币收购，MicroStrategy 在第一季度通过两次可转换票据债券发行筹集了 15 亿美元。这标志着该公司连续第 14 个季度增加其比特币库存。

"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 总裁兼首席执行官 Phong Le 表示：“我们仍然相信比特币是一项变革性技术，有可能颠覆传统金融体系。” “我们对收购和持有比特币的承诺反映了我们对其长期价值主张的信念。”

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，在公布财务业绩后，MicroStrategy 的股价在盘后交易中下跌了 3.3%。这种下降可能归因于市场对公司净亏损的反应以及加密货币市场的持续波动。

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 尚未采用财务会计准则委员会（FASB）发布的新数字资产公允价值会计准则。该标准要求公司以公平市场价值确认其持有的比特币的未实现收益或损失。如果 MicroStrategy 采用这一标准，其比特币账面价值将大幅增加，有可能减轻减值损失的影响。

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.

尽管该公司决定推迟采用新会计准则，但 FASB 仍修改了其规则，要求公司在 2024 年 12 月 15 日之后开始的财年中按公允价值报告数字资产。这一变化可能会对 MicroStrategy 的未来产生重大影响财务报告。

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.

总体而言，MicroStrategy 第一季度的财务业绩凸显了与投资比特币相关的持续挑战和机遇。尽管市场波动和会计不确定性，该公司对加密货币的坚定承诺反映了其对数字资产变革潜力的信念。