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Industry

Michael Saylor’s Strategy Trails Only Berkshire Hathaway in S&P 500 Reserve Capital

Saylor’s metric treats customer deposits at banks as senior claims, which produces negative reserve-capital readings for most traditional lenders and therefore places Strategy second under the company’s own definition.

Written By Gopal Solanky
Edited by Divya Mistry
Published 1 hour ago·Updated 21 minutes ago
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Michael Saylor, Strategy Inc. Executive Chairman
Michael Saylor, Strategy Inc. Executive Chairman

Strategy Inc. Executive Chairman Michael Saylor stated that the company now holds more Total Reserve Capital than every financial services firm in the S&P 500 except Berkshire Hathaway. The remark, posted on September 2, 2026, uses a company-defined measure that combines the market value of Strategy’s bitcoin holdings with its U.S. dollar cash and reserve assets. 

“Strategy now has more Total Reserve Capital than every financial services company in the S&P 500 except Berkshire Hathaway,” Saylor wrote in his X post. 

AI Summary
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Strategy’s growing Bitcoin reserve could pressure traditional banks to reconsider crypto exposure as competitors.
Increasing dollar reserve enables continued dividend payments, signaling potential shareholder returns despite market volatility.
Custom reserve metric may drive industry debate on accounting standards, influencing future regulatory scrutiny of crypto firms.

The company’s latest public Bitcoin ledger lists 845,050 BTC as of August 31, 2026, acquired at an average cost of $75,412 per coin. Combined with approximately $6.7 billion in dollar-denominated assets and roughly $65.5 billion in BTC holdings (with the prevailing BTC price of $77,400 as of 11:00 AM – September 2, as of CoinGecko data)—the figure produces a Total Reserve Capital of $72.2 billion. 

Berkshire Hathaway’s second-quarter 2026 report shows cash, cash equivalents and short-term U.S. Treasury bills of roughly $360 billion in its insurance and other operations as of June 30, 2026. That conventional liquid-reserve total remains several times larger than Strategy’s combined bitcoin-plus-cash position. 

Saylor’s metric treats customer deposits at banks as senior claims, which produces negative reserve-capital readings for most traditional lenders and therefore places Strategy second under the company’s own definition.

Strategy describes Total Reserve Capital and related ratios as supplemental measures with significant limitations that do not conform to generally accepted accounting principles. The comparison therefore reflects the firm’s preferred framing rather than a standardized industry ranking.

Recent Strategy Balance-Sheet and Bitcoin Activity

Strategy has steadily expanded both its bitcoin holdings and a dedicated U.S. dollar reserve intended to cover preferred-stock dividends and interest expense. The company first established a $1.44 billion USD Reserve in December 2025. Subsequent additions, including a $525 million increase announced on July 27, 2026, lifted the reserve to $3.75 billion at that time. Later filings and presentations show further growth, with dollar assets reported near $6.7 billion by August 31, 2026. 

On the Bitcoin side, Strategy paused purchases for several weeks before resuming. The week ended August 31, 2026, saw the acquisition of 4,603 Bitcoin for $370 million at an average price of $80,318, bringing the total reserve to 845,050 coins. The firm’s Bitcoin ledger also records modest sales earlier in August that reduced holdings temporarily before the latest purchase. 

Strategy has simultaneously used proceeds from at-the-market common-stock sales to fund both Bitcoin additions and the dollar reserve while maintaining a stated net-leverage ratio near zero. 

The company has also begun modest repurchases of its Variable Rate Series A Perpetual Stretch Preferred Stock (STRC). A July 27 announcement detailed the repurchase of 288,930 shares for $25 million, with the board specifying that the USD Reserve itself cannot be used for those buybacks. 

Saylor’s ranking therefore rests on a custom calculation that emphasizes Strategy’s Bitcoin concentration and cash buffer relative to conventional financial-services balance sheets. 

Also read: Inside Metaplanet’s Floating Option Pool: How a 2023 Option Clause Followed Its Bitcoin Treasury Era

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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