Credit Page Field Guide

Why Every Column Exists

Bitcoin-collateralized preferred instruments don't fit the old vocabulary. Here's what each column on the /credit page measures, why it was built, and what it tells you that standard preferred analysis misses.

10 columns  ·  3 sections  ·  cebetracker.io/credit
Credit Sees
Coverage
·
Same number.
Opposite lens.
·
Equity Sees
Ownership
4 columns
Column 01
Instrument / Ticker
What is it and how do you find it
IDENTITY

Why It's Here

Bitcoin treasury preferred instruments are a new asset class with no standard naming convention. STRK, STRF, STRD, STRC, STRE -- these don't map to anything in traditional preferred stock analysis. The instrument column anchors every other data point to a specific, tradeable security.

What It Tells You

The exact security and its exchange ticker so you can price it, trade it, or model it. A STRF row and a STRK row are different instruments with different rights, different risk, and different implications for common equity -- even though they're issued by the same company against the same treasury.

STRK · STRF · STRD · STRC · STRE
SATA · DDC Pref
Column 02
Issuer
Which company's BTC treasury stands behind this instrument
COUNTERPARTY

Why It's Here

A preferred from Strategy (720K+ BTC) is a structurally different credit than a preferred from a company with 5K BTC. The issuer column connects each instrument to the treasury that backs it -- so BTC Rating and Coverage are always read in context of who issued it, not in isolation.

What It Tells You

The size and quality of the collateral pool before you look at any specific metric. A multi-year track record of treasury growth is a different credit than a recent accumulator. Issuer is the first filter in any credit assessment -- the number that follows only means something relative to who's behind it.

Strategy · Metaplanet · Strive
Column 03
Seniority
Where in the stack do you stand when it matters most
PRIORITY

Why It's Here

Preferred stock is not monolithic. Within a single issuer's preferred stack, seniority determines who gets paid first in a liquidation, whose dividend has priority, and which series faces the most risk of non-payment when cash gets tight. Without seniority, you can't read the other columns correctly.

What It Tells You

Your position in the recovery sequence. STRF is most senior among Strategy's preferreds -- it gets paid before STRC, before STRE, before STRK, before STRD. At STRD (most junior), you're last among preferred holders, one step above common equity. Same BTC reserve, very different risk depending on where you stand.

STRF: 1st (most senior)
STRD: 5th (most junior)
Column 04
Liquidation Preference
The dollar amount the instrument claims before common equity sees anything
CLAIM SIZE

Why It's Here

This is the raw size of the claim -- what the preferred holder is entitled to in a wind-down before any residual value flows to common equity. It directly drives drag, BTC Rating, and coverage calculations. Without it, no other credit metric is computable.

Drag += Liquidation Preference ÷ BTC Price
BTC Rating = BTC Reserve ÷ Total Preference

What It Tells You

How much of the BTC treasury is pre-committed to this instrument. A $2B liquidation preference at $90K BTC means roughly 22,222 BTC is reserved for this series alone. Stack all the preferred series together and you get the total senior claims figure that CEBE subtracts. Liquidation preference is where the math starts.

STRF: ~$2.35B (Mar 2026)
SATA: perpetual, grows with issuance
3 columns
Column 05
Dividend Rate
The stated annual income yield on the liquidation preference
YIELD

Why It's Here

Rate alone is not enough -- but it's the starting point for everything downstream. The dividend rate tells you the annual cost being charged against the BTC treasury for each series. Combined with face value it gives you the annual dollar obligation. Combined with BTC price it gives you BTC consumed per year per series.

Annual Dividend = Face Value × Dividend Rate

What It Tells You

The cost of this layer of the capital structure, before payment type modifies how that cost hits the company. STRF at 10% fixed is a defined, predictable claim. STRC is variable -- it resets monthly, so the rate here reflects the current period only. That distinction matters enormously for cash flow modeling.

STRK: 8.00% fixed
STRF: 10.00% fixed
STRC: variable monthly
Column 06
Cumulative?
Do missed payments stack up, or does the company get a clean slate?
ACCRUAL

Why It's Here

Cumulative preferred means unpaid dividends accumulate as arrears -- they must be paid in full before any common dividend can be declared and before the company can retire the preferred. Non-cumulative means missed payments are gone. This single distinction changes the risk profile of the instrument entirely.

What It Tells You

Whether underpayment risk is recoverable or permanent. For cumulative instruments, a cash crunch defers and grows the obligation. For non-cumulative, a missed period is forgiven. STRF is cumulative (arrears grow). STRD is non-cumulative (missed = waived). That gap matters in a bear market where BTC falls and cash is tight.

STRK, STRF, STRE: Cumulative
STRD: Non-cumulative
Column 07
Payment Type
Cash out the door, or shares off the cap table?
DILUTION RISK

Why It's Here

Payment type determines what common equity actually loses. Cash-only dividends drain reserves -- shrinking the cash offset that reduces drag. Share-payable dividends dilute common shareholders directly, reducing CEBE per share even if BTC holdings grow. These are fundamentally different risk mechanisms and produce wrong conclusions when mixed.

What It Tells You

Which pool of shareholder value is being tapped. Cash-only (STRF, STRC, STRE): the company needs cash to survive the obligation -- when cash runs dry, the structure breaks. Share-payable (STRK, STRD): common equity absorbs dilution continuously. Both matter. They just matter differently depending on what you own.

STRF, STRC, STRE: Cash Only
STRK, STRD: Cash or Shares
3 columns

The three columns below have no direct equivalent in traditional preferred stock analysis. They exist because Bitcoin-collateralized preferred is a new asset class -- one where the underlying reserve is volatile, appreciates asymmetrically, and is denominated in a non-fiat unit. Standard coverage ratios assume stable collateral. These columns don't.

Column 08
BTC Rating
How many times over does the BTC treasury cover total preferred claims?
COVERAGE

Why It's Here

BTC Rating is the credit investor's version of drag -- the same number, read from the opposite direction. Higher rating = more coverage = safer instrument. It answers: if this company liquidated BTC to settle all preferred claims today, how much cushion exists? Introduced by Saylor at Strategy World 2026 -- we implement it per-instrument and in aggregate.

BTC Rating = BTC Reserve Value ÷ Total Senior Claims

Relationship: BTC Rating = 1 ÷ Drag

What It Tells You

The safety margin in the language credit markets understand. A BTC Rating of 3.4x means the treasury is worth 3.4x total preferred claims -- substantial cushion. A rating of 1.1x means a 10% BTC price drop puts preferred holders at risk. This is the number a fixed income analyst asks for first, translated into Bitcoin-native terms.

MSTR aggregate: ~3.4x at $90K BTC
Below 1.5x = elevated risk
Column 09
Break-Even BTC Price
How far does BTC have to fall before the preferred is impaired?
FLOOR

Why It's Here

Coverage ratios are abstract. Break-even translates the risk into a price level you can evaluate against your own BTC thesis. If you believe BTC doesn't drop below $30K, a preferred with a $22K break-even is a different risk than one with a $55K break-even. The number turns an abstraction into a concrete decision threshold.

Break-Even = Net Senior Claims (USD) ÷ Total BTC Holdings

What It Tells You

The BTC price at which treasury value equals total claims -- common equity is wiped and preferred is now fully collateralized by the entire reserve. Below break-even, preferred holders absorb loss too. This is the liquidation floor that any credit analysis of a Bitcoin treasury company must establish before any other number is meaningful.

MSTR: ~$19,981/BTC (Q1 2026)
~241% safety margin at $68K
Column 10
Claim Denomination
Does BTC appreciation reduce this claim, or is it locked in forever?
STRUCTURE TYPE

Why It's Here

This column carries an insight with no analog in traditional credit: fiat-denominated claims compress as BTC rises, BTC-denominated claims do not. A $100M preferred at $50K BTC represents 2 BTC of claim. At $500K BTC, it's only 0.2 BTC. BTC-denominated claims stay fixed in Bitcoin regardless of price. Same dollar face value, completely different collateral dynamics.

What It Tells You

Whether your coverage improves automatically as BTC appreciates, or whether it stays fixed. For credit investors, fiat-denominated preferred in a Bitcoin treasury is structurally self-improving in bull markets. BTC-denominated instruments don't benefit from this. Denomination is the first structural question in any BTCTC credit assessment.

USD/EUR/JPY: coverage improves as BTC rises
BTC-denom: static coverage ratio

The Old Vocabulary Doesn't Fit

Traditional preferred stock analysis was built for stable-collateral issuers. Bitcoin treasury preferred is issued against an asset that can 10x in a cycle and lose 80% in a bear market. These columns exist because that asymmetry demands a new analytical vocabulary.

Credit Sees Coverage.  Equity Sees Ownership.

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