The boss of the Japanese strategy company Metaplanet mentioned a concept that is quite novel: the amount of BTC held per share increases as the company issues bonds to buy more BTC, which indirectly creates a leverage effect. It also explains the premium reason for the market value of stocks over the value of held BTC.
In the future, Metaplanet will buy more BTC, but he admitted that currently, it is a time window for the company to acquire BTC, and once this window passes, this strategy will no longer be effective.