NAV-premium flywheel and its inversion: how the mNAV premium gates whether issuance accretes or dilutes BTC per share Issue ATM · converts · pref Raises cash funds the next purchase Buy BTC outpaces its new claim BTC per share yield > credit cost mNAV 0.72x dilutive — the loop spins in reverse discount parity premium 0.60x 1.0x parity 1.22x breakeven (mgt.) 1.40x 0.72x mNAV 0.72x discount regime premium 1.30x parity 1.10x discount 0.70x remaining levers: BTC price · discount narrowing