There are different possible approaches: in some cases, companies are simply allocating a portion of their capital reserves into Bitcoin, as a way to hedge against inflation, diversify portfolio risk, or strengthen financial resilience. Although the phenomenon is growing, it is still rather marginal in scope. In other cases, companies are straying from their core activities to accumulate substantial amounts of Bitcoin, completely redefining their primary purpose and employing sophisticated financial engineering techniques in an effort to create value for their shareholders.