( MENAFN - Yolo Wire) Software company turned serial %Bitcoin (CRYPTO: $BTC) acquirer %Strategy (NASDAQ: $MSTR) could see its stock added to the benchmark this year. Analysts say the inclusion of Strategy, until recently known as MicroStrategy, could happen when the S&P 500 index next undertakes a rebalancing this coming June. The Washington, D.C.-based company meets all the eligibility requirements except one: achieving positive net income over the previous 12 months (most recent four quarters). To qualify, Q1 2025 must be high enough to offset losses from the previous three quarters—a goal that could be achieved due to Strategy's adoption of the Financial Accounting Standards Board (FASB) digital asset accounting rule. The FASB rule requires companies to recognize Bitcoin holdings at their current fair market value, meaning price gains will flow through to the bottom line.