Golden Finance reported that Next Layer Capital's Brandon Turp pointed out that incorporating Bitcoin into corporate balance sheets is not just a trend, but a change in companies creating and protecting shareholder value. Businesses usually hold large cash reserves to ensure stability and liquidity. However, MicroStrategy executive chairman Michael Saylor once vividly compared cash to “melting ice”, constantly losing purchasing power due to currency depreciation. By contrast, Bitcoin has a fixed supply, global liquidity and asymmetric upward potential, becoming a viable alternative. While many companies still maintain traditional financial strategies, corporate finance is undergoing a fundamental shift. There are currently more than 70 listed companies holding Bitcoin on their balance sheets, including Tesla, Coinbase and Block. Even companies outside the tech and finance industries are adopting this approach, which shows that it has wide applicability across industries. Companies can now achieve profit growth through strategic Bitcoin accumulation while building positions in assets with huge appreciation potential, and companies have gradually embarked on a race to compete for Bitcoin.