v3.26.1
Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
Significant Accounting Policies [Abstract]  
Changes in Quantity of Bitcoin

The following is a summary of the fair value hierarchy as of December 31, 2025, and December 31, 2024:

 

  December 31, 2025  Level 1   Level 2   Level 3   Total 
  Assets                
  Investment in bitcoin  $1,382,273,990   $   $   $1,382,273,990 
                       
  December 31, 2024  Level 1   Level 2   Level 3   Total 
  Assets                    
  Investment in bitcoin  $1,280,450,332   $   $   $1,280,450,332 
Changes in Quantity of Bitcoin and Fair Value

The following represents the changes in quantity of bitcoin and the respective fair value:

 

     Bitcoin   Fair Value 
  Beginning balance as of January 1, 2025   13,716.83   $1,280,450,332 
  Bitcoin purchased   7,247.29    776,285,158 
  Bitcoin sold   (5,154.42)    (480,458,288) 
  Net change in unrealized appreciation (depreciation) from investment in bitcoin       (278,761,960) 
  Net realized gain on investment in bitcoin       84,758,748 
  Ending balance as of December 31, 2025   15,809.70   $1,382,273,990 

 

     Bitcoin   Fair Value 
  Beginning balance as of January 1, 2024(a)      $ 
  Bitcoin purchased   17,847.12    1,145,131,271 
  Bitcoin sold   (4,130.29)    (283,712,958) 
  Net change in unrealized appreciation (depreciation) from investment in bitcoin       384,606,755 
  Net realized gain on investment in bitcoin       34,425,264 
  Ending balance as of December 31, 2024   13,716.83   $1,280,450,332 

 

(a)The Trust did not hold any bitcoin as of January 1, 2024.