According to online reports, Brandon Turp of Next Layer Capital pointed out that including Bitcoin on corporate balance sheets is not only a trend, but also a change for companies to create and protect shareholder value. Companies often hold large cash reserves to ensure stability and liquidity. However, Michael Saylor, executive chairman of MicroStrategy, once vividly compared cash to "melting ice" that continues to lose purchasing power due to currency devaluation. In contrast, Bitcoin has fixed supply, global liquidity and asymmetric growth potential, making it a viable alternative. While many companies still maintain traditional financial strategies, corporate finance is undergoing a fundamental transformation. There are currently more than 70 listed companies that hold Bitcoin on their balance sheets, including Tesla, Coinbase and Block. Even companies outside the technology and financial industries are adopting this approach, demonstrating its broad applicability across various industries. Companies can now achieve profitable growth through strategic bitcoin accumulation while building positions in assets with huge appreciation potential, and companies are gradually embarking on a race to compete for bitcoin.