U.S. publicly listed companies are experiencing a surge in the allocation of crypto assets, with 30 companies across technology, healthcare, finance, and other sectors announcing the inclusion of digital assets such as BTC and ETH in their balance sheets. Data shows that the average highest stock price increase for these companies reached 438.53%, with MicroStrategy seeing the highest increase of 4315.85%. Most companies primarily hold Bitcoin as their reserve asset, while some allocate Ethereum and other tokens, with reserve sizes ranging from millions to billions of dollars. Notably, some companies' reserve targets far exceed their market value, creating a risk leverage effect. This trend has received support from crypto giants and well-known capital, but the market still has concerns regarding risk management and market manipulation issues. Expert opinions are polarized, with some warning of risks while others are optimistic about capital structure transformation. Currently, crypto assets are evolving from financial reserves to corporate strategies, and the long-term effects will be tested by the market.