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Dilution

The reduction in a shareholder's ownership percentage when new shares are issued.

Definition

Dilution occurs when a company issues new shares, reducing the percentage of the company that each existing share represents. In the context of Bitcoin treasury companies, dilution is a deliberate mechanism: if the company trades at an mNAV above 1x, issuing new shares at market price allows it to buy more Bitcoin per dollar raised than is 'diluted' away. The net result, measured in BTC per share, can be positive (positive BTC Yield). This is the cornerstone of the treasury 'flywheel'.

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