Strategy Inc 8-K

What Happened

• On February 2, 2026, Strategy Inc. (MSTR) filed a Current Report on Form 8-K and issued a press release (Exhibit 99.1) announcing an update on the U.S. tax treatment of its 2025 preferred stock distributions. The company discussed the possible tax-deferred return-of-capital treatment for those dividends and set out its expectations to generate current earnings and profits in the future. The filing includes standard forward-looking statement disclaimers and references prior risk disclosures.

Key Details

• Filing date: February 2, 2026; press release attached as Exhibit 99.1 to the 8-K.
• Topic: U.S. tax treatment of 2025 preferred stock distributions (potential tax-deferred return of capital).
• Company expectation: intends to generate current earnings and profits going forward (forward-looking and subject to risks).
• Risk references: directs investors to risk factors in Strategy’s Oct 6, 2025 8-K update and its Nov 3, 2025 Form 10-Q.

Why It Matters

• The tax characterization of preferred-stock distributions (return of capital versus taxable dividend) affects investors’ after-tax returns and cost basis — so this update is directly relevant to holders of Strategy’s preferred shares.
• Because the company’s statements about future earnings and tax treatment are forward-looking and subject to change, investors should review the full press release and the referenced risk disclosures before making tax or investment decisions.