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Bitcoin closed the third quarter of 2026 at $83,554, up 42.7% from $58,559 on June 30. This ranks 10 public companies that mark their bitcoin to market by the gain on their income statement for the quarter. Each figure is taken from the company’s own Q3 Form 10-Q, filed Oct 29 to Nov 13, 2026.
Data as of · three months ended September 30, 2026 · BTC UTC closes $58,559 (Jun 30) and $83,554 (Sep 30, 2026)
| Rank | Company | Q3 gain | Bitcoin held, Sep 30 | Line item in the filing | Gain size | Source |
|---|---|---|---|---|---|---|
| 1 | Strategy MSTR | ▲ +$20.91B | 847,666 | (Gain) loss on digital assets | $1B or more | 3 |
| 2 | Twenty One Capital XXI | ▲ +$1.09B | 43,514 | Change in fair value of digital assets | $1B or more | 4 |
| 3 | MARA Holdings MARA | ▲ +$884.3M | 34,012 | Change in fair value of bitcoin (footnote total) | $100M to $1B | 5 |
| 4 | Coinbase COIN | ▲ +$715.0M | 17,954 | Gains on crypto assets held for investment, net | $100M to $1B | 6 |
| 5 | Strive ASST | ▲ +$533.7M | 28,000 | Net unrealized gain (loss) on digital assets, at fair value | $100M to $1B | 7 |
| 6 | Hut 8 (consolidated) HUT | ▲ +$413.8M | 16,787 | Gain (loss) on digital assets | $100M to $1B | 8 |
| 7 | Block XYZ | ▲ +$229.7M | 9,237 | Remeasurement loss (gain) on bitcoin investment | $100M to $1B | 9 |
| 8 | Riot Platforms RIOT | ▲ +$171.9M | 2,418 | Change in fair value of bitcoin | $100M to $1B | 10 |
| 9 | Next Technology Holding NXTT | ▲ +$136.5M | 5,833 | Unrealized gain (recognized in other income/expense) | $100M to $1B | 11 |
| 10 | Nakamoto NAKA | ▲ +$110.4M | 4,283 | (Gain) loss on change in fair value of digital assets | $100M to $1B | 12 |
Q3 gain = the change in fair value of bitcoin for the three months ended September 30, 2026 on the line item shown, in US dollars (some filings state thousands, some whole dollars). All of these companies use fair-value accounting, so changes in bitcoin’s price flow through the income statement. The lines are not identical: some include realized results, some cover options or a receivable, and some sit in operating expense and others in other income; notes are in the Source column and the entries. Line items follow the choices in the Q2 post.2 Bitcoin’s UTC closes were $58,559 on June 30 and $83,554 on September 30, 2026.1 Not included: Silvia, GD Culture Group, CleanSpark and other companies that had not filed a comparable Q3 report by November 13; Gemini Space Station, whose 10-Q gives two mixed crypto lines (a $135.9 million gain on all crypto assets and a $110.2 million loss on related-party crypto loans) and no bitcoin-only figure; Tesla and SpaceX (no comparable three-month bitcoin figure); and companies that file outside the 10-Q. Observed facts from filings, not a forecast.
All 10 companies reported gains, as bitcoin’s close rose from $58,559 to $83,554 over the quarter. For the previous quarter’s losses, see the biggest bitcoin losses in Q2 2026, and for the change in how much bitcoin each held, net bitcoin changes in Q3 2026.
Strategy reported a gain of $20.91B on the line “(Gain) loss on digital assets” for the three months ended September 30, 2026; its bitcoin held at that date was 847,666 BTC. Operating-expense line labelled “(Gain) loss”; the three-month column is a gain.3
Twenty One Capital reported a gain of $1.09B on the line “Change in fair value of digital assets” for the three months ended September 30, 2026; its bitcoin held at that date was 43,514 BTC. The 10-Q note says “gain on change in fair value of digital assets of $1,092.9 million”.4
MARA Holdings reported a gain of $884.3M on the line “Change in fair value of bitcoin (footnote total)” for the three months ended September 30, 2026; its bitcoin held at that date was 34,012 BTC. The footnote total combines a $420.8 million gain on digital assets and a $463.5 million gain on the bitcoin receivable; 19,260 of its bitcoin are loaned or pledged.5
Coinbase reported a gain of $715.0M on the line “Gains on crypto assets held for investment, net” for the three months ended September 30, 2026; its bitcoin held at that date was 17,954 BTC. Bitcoin held for investment; a separate line for crypto assets held for operations is excluded.6
Strive reported a gain of $533.7M on the line “Net unrealized gain (loss) on digital assets, at fair value” for the three months ended September 30, 2026; its bitcoin held at that date was 28,000 BTC. Its MD&A confirms $533.7 million.7
Hut 8 (consolidated) reported a gain of $413.8M on the line “Gain (loss) on digital assets” for the three months ended September 30, 2026; its bitcoin held at that date was 16,787 BTC. Consolidated, including American Bitcoin: 8,360 BTC held by Hut 8 and 8,427 by American Bitcoin. Its MD&A states $413.8 million.8
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