Data note: The latest tranche shown below is from (14 days ago). Strategy's purchase cadence is roughly weekly; if newer disclosures exist this site may be lagging the upstream refresh. Pages remain accurate for the period covered.
The audit, in spreadsheet form

The site renders numbers. The workbook hands you the equations.

Download the .xlsx
and click through the math

Every page on this site shows a computed number — mNAV, BTC-cost asymptote, reserve buffer, per-tranche reconciliation. This workbook is the same math with the formulas left in. Open it in Excel, LibreOffice, or Google Sheets, click any computed cell, and the formula bar tells you which inputs feed it. Change a yellow assumption cell and every downstream output recomputes live.

Download saylors-accountant.xlsx (64.2 KB)

Generated 2026-06-15 02:25 UTC · License: CC0 (public domain) · Regenerates on every redeploy — never stale

Ten sheets, two kinds

Raw data, then the math built on top

The first six sheets are values — the same CSVs the site loads at startup, pasted into filterable Excel tables. The last four sheets are the formula layer: every cell references the raw sheets so the math is end-to-end traceable.

Sheets 1-6 — raw data
  • About — what this is, license, contact
  • Tranches — every weekly 8-K, filterable
  • Disclosures — quarterly 10-K/10-Q snapshots
  • STRC Rate History — monthly resets
  • Cashflow — annual 10-K cash flow rows
  • Preferred IPOs — STRK / STRF / STRD / STRC / STRE terms
Sheets 7-10 — live formulas
  • Per-Row Audit — L1 + L2 verdicts per tranche
  • mNAV — anchor + (Y, N) forward-yield grid
  • BTC Cost — perpetual-coupon asymptote, cadence-aware
  • Reserve Buffer — years of obligations covered

Yellow cells are editable assumptions (BTC spot price, market cap, CAGR, coupon rate). Green cells are headline outputs.

Why ship formulas, not values

A spreadsheet of numbers is just a worse PDF

Most "downloadable data" attached to financial sites is a CSV or a values-only Excel — you get the numbers, but the analysis that produced them is gone. To verify, you re-derive everything yourself. To rerun under a different assumption, you rebuild the model from scratch.

This workbook does the opposite. The Per-Row Audit sheet's "computed_usd" column is literally =Tranches!G42*Tranches!I42 — click the cell, see the formula, trace each leg back to its source row. The mNAV anchor is =B6/B7 with B6 = =B4*B5 (BTC × spot) and B7 referencing the latest disclosed diluted share count. Edit B5 to your own BTC price assumption and the entire forward-yield grid recalculates.

The math is the artifact. The numbers are downstream of the math. Shipping the formulas is the only honest way to hand someone an audit-grade copy of what the site does.

Use it however

CC0 — no strings, no attribution required

The workbook is published under Creative Commons Zero — effectively public domain. Use it commercially, redistribute it, modify it, wrap it in your own model, paste sheets into a research note, screenshot for a blog post — no permission needed. Attribution is appreciated but not required.

Found a bug in the math? Email dave.lawler@velocity-point.com with the sheet name and cell reference. The workbook regenerates from the same data layer the site uses, so a fix lands in both places at once.

Built with ClosedXML (MIT-licensed). The workbook is regenerated server-side on first request after each deploy and cached in process memory; redeploys produce a fresh build against the latest CSVs, so the file you download is never stale.