Since its recent inclusion in the Nasdaq 100 index, MicroStrategy has been subject to various rules and regulations, such as lock-up periods, to prevent potential insider trading, which may be one reason why its continuous increase in bitcoin holdings has been suppressed. In addition, there is also speculation that the choice to suspend the increase in bitcoin is because MicroStrategy is changing its strategy according to market conditions. The company may face a huge tax bill for unrealized bitcoin gains, or more than $19 billion, so financial planning must be carried out to meet tax obligations. However, the analysis believes that there is little sign that MicroStrategy is abandoning the bitcoin-centric strategy.