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Market News

S&P Applies a Wall Street Earnings Test to Crypto, and Bitcoin Fails It

The S&P Pantera Digital Asset Index admits only tokens whose protocols earn revenue that reaches holders, a fundamentals test that leaves out both meme coins and Bitcoin.

Written By Dhara Chavda
Edited by Divya Mistry
Published 1 hour ago·Updated 51 minutes ago
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S&P Applies a Wall Street Earnings Test to Crypto — and Bitcoin Fails It
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S&P Dow Jones Indices CEO Cathy Clay leads the launch of a digital asset benchmark with Pantera Capital, applying earnings logic to crypto.
Pantera founder Dan Morehead plays a key role in developing the index, aiming to help institutional investors allocate assets based on protocol revenue.
Pantera’s investment team, including those behind the Blockchain Letter, drives the selection of 18 constituents, such as Ethereum and Solana, based on revenue generation.

S&P Dow Jones Indices, the provider behind the S&P 500, has launched a digital asset benchmark that admits only tokens whose underlying protocols generate real revenue — a fundamentals test that excludes meme coins and Bitcoin alike.

An Earnings Test for Crypto

The S&P Pantera Digital Asset Index, launched on July 20 in partnership with Pantera Capital, applies to crypto the same logic S&P uses for its flagship equity benchmark. The S&P 500 requires companies to post four consecutive quarters of positive GAAP earnings before they can be included. The digital asset version requires consecutive quarters of positive protocol revenue above a minimum threshold.

Revenue alone is not sufficient. According to Pantera’s Blockchain Letter, a qualifying protocol must also demonstrate that its economic value accrues to tokenholders—through buybacks, staking yields net of inflation, distributions, or tokenholder-controlled treasuries. The revenue data is verified using on-chain analytics from Artemis.

The framing from both firms is that this marks a shift in how the asset class is measured. “We bring that same discipline to digital assets, using a fundamentals-driven, economics-based framework,” said Cathy Clay, chief executive of S&P Dow Jones Indices, describing the standards as those applied in benchmarks like the S&P 500. Pantera Founder Dan Morehead said the biggest unresolved problem for institutional investors “is knowing how to allocate,” and that the index was built to identify “which digital assets and infrastructure truly matter.”

Why Bitcoin Doesn’t Qualify

The exclusion of Bitcoin is the detail that gives the launch its edge, and the reason is structural rather than a judgment on Bitcoin’s value.

The index screens for protocols that generate revenue accruing to tokenholders. Bitcoin, by design, does not produce protocol revenue that flows to holders in that sense—it is a monetary asset secured by proof-of-work, not a fee-generating application with a value-accrual mechanism. Under a rule written around cash flow, it does not clear the bar, in the same way a company can be valuable without meeting the S&P 500’s earnings requirement.

Meme coins are excluded by the opposite logic: they trade on attention rather than revenue. The index is explicitly positioned against benchmarks driven by price momentum, name recognition, or single-asset exposure, including Bitcoin-only indices.

The result is a benchmark that sorts the market by economic activity and draws the line in a place that leaves out the asset most responsible for bringing institutions to crypto in the first place.

What Made the Cut

The index launches with 18 constituents, weighted by float-adjusted market capitalization, which together generated more than $3 billion in annualized revenue over the trailing two quarters.

Pantera identified the five largest holdings as Ethereum, BNB, Solana, Tron, and Hyperliquid, with Aave also named as a qualifying protocol. The firm framed each inclusion around a service and a revenue source—Hyperliquid as a perpetual futures exchange, Solana as a settlement layer, and Aave as a lending marketplace. The full list of 18 constituents has not been publicly disclosed.

The composition reflects a thesis Pantera has been trading for years. The Crypto Times reported in 2024 that the firm was reducing its Bitcoin holdings month by month in favor of revenue-generating alternatives led by Solana, and it has since made large direct Solana allocations. The index formalizes that fundamentals-over-Bitcoin approach into a rules-based standard carrying S&P’s name.

A Benchmark, Not Yet a Product

An important limit sits behind the launch. The index is a benchmark, not an investment fund—there is no ETF tracking it, and investors cannot currently buy it. Its stated purpose is to serve as a reference for new investment products and for managers who actively select digital assets.

Pantera has said it has begun discussions with asset managers about ETFs and other products built on the index. If any launch, the screen would function as the eligibility rule determining which tokens an institutional product could hold—which is where a benchmark of this kind exerts real influence over capital flows.

The performance figures also come with a caveat. The more than $3 billion revenue figure and any returns predating July 20 are back-tested, reconstructed from historical data with the benefit of hindsight. S&P’s own materials note that back-tested results carry survivorship and look-ahead bias and may differ significantly from actual returns. The index has no live track record yet.

Why It Matters

The launch reframes the institutional-adoption story. For years, that story was about access—spot ETFs, custody, and regulatory clarity—and Bitcoin was its center. This is a different move: the largest index provider in the world building the machinery to sort crypto by fundamentals and defining those fundamentals in a way that separates protocols with cash flow from everything else.

That distinction has been gaining weight across the market. Data providers have increasingly emphasized protocol revenue as the metric that separates durable networks from speculative ones, and the question the index poses to allocators—does this protocol make money, and does that money reach holders — is the one traditional finance has always asked of equities.

Whether products built on the benchmark attract meaningful assets will determine its impact. But the signal is already sent: presented with the full digital asset market, an S&P-branded, revenue-screened index includes eighteen tokens and leaves Bitcoin out.

Also Read: Satsuma Led by Pantera Push for Full Bitcoin Sell-Off Amid 99% Stock Crash

Disclaimer: The information researched and reported by The Crypto Times is for informational purposes only and is not a substitute for professional financial advice. Investing in crypto assets involves significant risk due to market volatility. Always Do Your Own Research (DYOR) and consult with a qualified Financial Advisor before making any investment decisions.

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