Brandon Turp of Next Layer Capital points out that the inclusion of bitcoin on corporate balance sheets is not just a trend, but a change in how companies create and protect shareholder value. Companies typically hold large cash reserves to ensure stability and liquidity. However, Michael Saylor, executive chairperson of MicroStrategy, has graphically likened cash to "melting ice", losing purchasing power as a result of currency devaluation. By contrast, Bitcoin, with its fixed supply, global liquidity and asymmetric upside potential, is a viable alternative. While many companies are still maintaining traditional financial strategies, corporate finance is undergoing a fundamental shift. There are currently more than 70 publicly traded companies that hold bitcoin on their balance sheets, including Tesla, Coinbase, and Block. Even companies outside the tech and finance industries are adopting this approach, demonstrating its broad applicability across industries. Companies can now achieve profitable growth through strategic bitcoin accumulation while establishing positions in assets with significant appreciation potential, and companies have gradually entered the race for bitcoin.