The Smarter Web Company (AQUIS: SWC | OTCQB: TSWCF) has added 325 Bitcoin to its treasury for £27.1 million at an average price of £83,525 per BTC, bringing total holdings to 1,600 BTC with an aggregate cost of £127.3 million and an average price of £79,534. The company reported a year-to-date BTC yield of 39,258% and a 30-day yield of 419%, with approximately £4 million in cash remaining for further acquisitions. Notably, SWC introduced a new valuation metric called P/BYD (Price to Bitcoin Yield) designed to help investors assess the value of holding Bitcoin as a corporate treasury asset, similar to the P/E ratio for traditional equities. According to its P/BYD document, an investor swapping BTC for Smarter Web shares would currently be 'overpaying' 5.58x for Bitcoin, but at the current BTC yield delivery rate, would need to wait only 0.09 years (~32 days) to earn cumulative Bitcoin equivalent to their investment. The company launched its Bitcoin-focused 10 Year Plan in April 2025 and went public on the Aquis Stock Exchange Growth Market on April 25, 2025, raising up to £2 million via institutional and retail subscriptions, with a minimum investment of €500 through the Winterflood Retail Access Platform. Since 2023, SWC has accepted Bitcoin as payment, underscoring its long-term belief in Bitcoin as a core part of the global financial system.

The Smarter Web Company (SWC) added 325 BTC for £27.1 million, raising its total Bitcoin holdings to 1,600 BTC at an average cost of £79,534. The firm reported a year-to-date BTC yield of 39,258% and a 30-day yield of 419%. It introduced the P/BYD (Price to Bitcoin Yield) ratio to help investors evaluate Bitcoin as a treasury asset. SWC launched its Bitcoin-focused '10 Year Plan' in April 2025 and went public on the Aquis Stock Exchange, raising £2 million. The company also accepts Bitcoin payments since 2023, underscoring its commitment to integrating digital assets into its long-term financial strategy.

The Smarter Web Company (AQUIS: SWC | OTCQB: TSWCF) has acquired 325 additional Bitcoin for £27.1 million at an average price of £83,525 per BTC, bringing its total holdings to 1,600 BTC. The company introduced a novel P/BYD (Price to Bitcoin Dilution) ratio to help investors evaluate the value of its Bitcoin holdings relative to equity dilution. It also reported an extraordinary year-to-date BTC yield of 39,258% and a 30-day yield of 419%. The Bitcoin-focused strategy began with a '10 Year Plan' in April 2025, followed by a public listing on the Aquis Exchange Growth Market on April 25, 2025, raising up to £2 million with retail participation via the Winterflood Retail Access Platform. The company has accepted Bitcoin payments since 2023 and views Bitcoin as a core part of the future global financial system.

The Nakamoto strategy is a novel capital architecture that leverages public markets to provide institutional investors with compliant Bitcoin exposure. By seeding Bitcoin treasury companies, utilizing mNAV premiums, and applying the 40% rule to recycle equity gains into Bitcoin, Nakamoto compounds BTC per share growth. The article explains core mechanisms (mNAV arbitrage, BTC yield, Bitcoin-denominated convertible notes) and addresses criticisms regarding tax, premium sustainability, and governance. With successful examples like Metaplanet, Smarter Web, and The Blockchain Group, Nakamoto is scaling this strategy globally with over $750 million in capital across Tokyo, London, and Paris.