Odaily News Bitcoin strategy firm Strategy (formerly known as MicroStrategy) reported a net loss of $3.03 per share in the fourth quarter of 2024, compared with earnings of $0.50 per share in the same period last year. The loss was caused by the company's impairment charge for its Bitcoin holdings. As of December 31, 2024, the Bitcoin holdings were 447,470, and the market expected 425,149. The company recently ended a series of Bitcoin purchases and currently holds 471,107 Bitcoins, worth approximately $45 billion. The U.S. Financial Stability Accounting Board (FASB) implemented a new fair value accounting rule for companies holding digital assets last year. The use of the rule is voluntary before the end of 2024, but it will be mandatory starting in the first quarter of this year.