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The Smarter Web Company PLC, a London-listed tech firm, has bought 325 more bitcoin for £27.1 million, raising its total holdings to 1,600 $BTC under its “10 Year Plan.” The company reports YTD and 30-day BTC yields of 39,258% and 419%, with £4 million in cash available for further investment. It also introduced a new valuation metric, the P/BYD ratio, to better assess Bitcoin Treasury Companies.