Strategy's New Math: Dilution Equals Accretion?

Quoth the Raven · QTR’s Fringe Finance · June 09, 2026 at 23:43 · ⏱ 1 min read  | Read on Substack ↗
Summary
The article argues that Strategy (MicroStrategy) is shifting its key performance metric from Bitcoin per share accretion to other measures, effectively moving the goalposts to justify continued dilution despite a $12 billion unrealized loss on its Bitcoin holdings. This suggests management may be masking poor per-share performance, a red flag for short sellers.
  • Strategy's Bitcoin holdings are worth roughly $12 billion less than the company paid for them.
  • CEO Phong Le repeatedly stated that Bitcoin per share accretion is the primary goal, with explicit quotes from the Q1 2026 earnings call.
  • The company created 'BTC Yield' as a KPI specifically to measure whether capital raises and Bitcoin purchases benefit existing shareholders.
  • The author, a short seller, implies that Strategy may be changing metrics on the fly to hide dilution, a classic 'moving the goalposts' tactic.
Read time 1 min
Length 1,722 chars
Category finance
Ideas
Quoth the Raven Substack author, QTR’s Fringe Finance
Bearish MSTR/Strategy article argues management may be moving goalposts around dilution/accretion metrics and that further capital raises could pressure equity holders; no explicit
Bearish MSTR/Strategy article argues management may be moving goalposts around dilution/accretion metrics and that further capital raises could pressure equity holders; no explicit short position is stated.
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