尽管季度亏损，MicroStrategy 仍购买更多比特币

著名的企业比特币持有者 MicroStrategy 报告称，尽管整个 4 月份继续积累比特币，但 2024 年第一季度的净亏损为 5310 万美元。该损失受到与数字资产相关的 1.916 亿美元减值损失的重大影响，收入较 2023 年第一季度下降了 5.5%。值得注意的是，MicroStrategy 尚未采用新的数字资产公允价值会计准则，这将大幅增加报告价值其持有的比特币。

MicroStrategy's Bitcoin Accumulation Continues Amidst Quarterly Loss

MicroStrategy 在季度亏损的情况下继续积累比特币

Business intelligence giant MicroStrategy, renowned for its massive Bitcoin holdings, has disclosed a net loss of $53.1 million for the first quarter of 2024. Nonetheless, the company has remained steadfast in its strategy of accumulating more Bitcoin, acquiring an additional 122 BTC in April.

以其大量比特币持有量而闻名的商业智能巨头 MicroStrategy 披露，2024 年第一季度净亏损 5310 万美元。尽管如此，该公司仍然坚定其积累更多比特币的战略，在 4 月份额外购买了 122 个比特币。

The reported loss was primarily attributed to a $191.6 million impairment loss related to digital assets during the quarter, a significant increase from the previous year's first quarter. Revenue also experienced a 5.5% decline compared to Q1 2023, totaling $115.2 million, as detailed in MicroStrategy's Q1 results filing.

报告的亏损主要归因于本季度与数字资产相关的 1.916 亿美元减值损失，较去年第一季度大幅增加。正如 MicroStrategy 第一季度业绩报告中详细介绍的那样，与 2023 年第一季度相比，收入也下降了 5.5%，总计 1.152 亿美元。

Despite the financial setback, MicroStrategy's Bitcoin strategy remains unwavering. The company has yet to adopt the new digital asset fair value accounting standard, which would have significantly impacted its valuation. Under traditional accounting methods, MicroStrategy's Bitcoin holdings are currently valued at $5.07 billion at a rate of $23,680 per Bitcoin. However, under the fair value approach, the valuation would be a staggering $15.2 billion.

尽管遭遇财务挫折，MicroStrategy 的比特币战略仍然坚定不移。该公司尚未采用新的数字资产公允价值会计准则，这将对其估值产生重大影响。根据传统会计方法，MicroStrategy 持有的比特币目前价值 50.7 亿美元，相当于每个比特币 23,680 美元。然而，根据公允价值法，估值将达到惊人的 152 亿美元。

MicroStrategy has been an ardent advocate for the new standard, having submitted a letter to the Financial Accounting Standards Board (FASB) in May 2023. Despite the FASB's subsequent amendment to mandate fair value reporting of digital assets for fiscal years after December 15, 2024, MicroStrategy has not yet implemented it.

MicroStrategy 一直是新准则的热心倡导者，并于 2023 年 5 月向财务会计准则委员会 (FASB) 提交了一封信函。尽管 FASB 随后进行了修订，要求在 2024 年 12 月 15 日之后的财政年度报告数字资产的公允价值， MicroStrategy 尚未实施它。

Undeterred by the accounting conventions, MicroStrategy added to its Bitcoin reserves in April, acquiring 122 BTC for $7.8 million. This brings the company's total holdings to 214,400 Bitcoin, valued at $13.5 billion, acquired at an average price of $35,180 per Bitcoin.

MicroStrategy 并未受到会计惯例的影响，于 4 月份增加了比特币储备，以 780 万美元收购了 122 个比特币。这使得该公司持有的比特币总数达到 214,400 个，价值 135 亿美元，平均价格为每个比特币 35,180 美元。

To fuel its Bitcoin acquisitions, MicroStrategy raised $1.5 billion through two convertible note debt offerings during Q1. This marked the company's 14th consecutive quarter of expanding its Bitcoin holdings, according to Phong Le, MicroStrategy's president and CEO.

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。 MicroStrategy 总裁兼首席执行官 Phong Le 表示，这标志着该公司连续第 14 个季度扩大比特币持有量。

Following the announcement of the financial results, MicroStrategy's stock experienced a 3.3% decline in after-hours trading, as reported by Google Finance. Despite a surge to $1704 by the end of March driven by Bitcoin's 65% increase, MicroStrategy's stock has since fallen to $1,292, according to Google Finance.

据 Google 财经报道，财务业绩公布后，MicroStrategy 股价在盘后交易中下跌 3.3%。根据谷歌财经的数据，尽管在 3 月底比特币上涨 65% 的带动下，MicroStrategy 的股价飙升至 1704 美元，但此后股价已跌至 1,292 美元。

MicroStrategy's unwavering commitment to Bitcoin, despite the quarterly loss, is a testament to the company's belief in the long-term potential of cryptocurrency. As the company continues to acquire more Bitcoin and advocate for the adoption of fair value accounting, it is poised to capitalize on the future growth of the cryptocurrency market.

尽管季度亏损，MicroStrategy 对比特币的坚定承诺证明了该公司对加密货币长期潜力的信念。随着该公司继续收购更多比特币并倡导采用公允价值会计，它准备充分利用加密货币市场的未来增长。