Bitcoin corporate treasuries return to profit above $80,000 as accumulation slows

Public companies holding Bitcoin reserves have returned to unrealized profit after prices surpassed $80,000, trading in the $82,000 to $84,000 range. Across 172 tracked firms, combined holdings reach roughly 1.27 million BTC, valued near $107 billion. Firms with disclosed cost bases show approximately $10.2 billion in aggregate unrealized gains against an average acquisition cost of around $76,300 per coin. Despite restored profitability, aggressive corporate accumulation has stalled, with major holders such as Strategy and Metaplanet shifting focus toward share buybacks amid compressed net-asset-value multiples and looming MSCI index eligibility decisions.