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Strategy has announced a change in how they calculate mNAV. The new calculation measures if $MSTR trades at a premium to net $BTC per share in USD terms. Under the new calculation, mNAV is currently 1.00x.

Strategy announced that it will now calculate its modified Net Asset Value (mNAV) by comparing MicroStrategy's ($MSTR) share price to the net Bitcoin ($BTC) held per share in U.S. dollar terms, and the new mNAV is currently 1.00 times the share price.

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What happened

Strategy announced that it will now calculate its modified Net Asset Value (mNAV) by comparing MicroStrategy’s ($MSTR) share price to the net Bitcoin ($BTC) held per share in U.S. dollar terms, and the new mNAV is currently 1.00 times the share price.

Confirmed

Global impact / market context

Investors use mNAV to gauge whether $MSTR is priced above or below the value of its Bitcoin holdings; a 1.00x ratio suggests the market price matches the underlying Bitcoin value, influencing buying or selling decisions.

Analyst inference

The change aligns $MSTR’s valuation method with the price of Bitcoin, a volatile asset, so future share price movements will reflect Bitcoin price swings, potentially increasing share volatility and affecting related crypto‑linked equities.

Analyst inference

What to watch

  1. If Bitcoin’s price rises, $MSTR’s share price may trade at a premium to the new mNAV, indicating investor optimism and possibly driving higher demand for the stock. Analyst inference
  2. If Bitcoin’s price falls, $MSTR could trade at a discount to mNAV, prompting shareholders to consider selling or the company to adjust its capital allocation. Analyst inference
  3. Regulatory or accounting guidance on how crypto holdings are reported could affect the calculation of net BTC per share and thus the mNAV metric. Proposed

Affected assets

  • BTC — Bitcoin

Evidence