21 Capital Manus Research - Share Dilution

Major Share Dilution Alert 🚨

Current Structure:

Post-Merger Structure:

Ownership Breakdown After Merger:

Impact on Bitcoin Per Share (BPS)

Before Merger:

After Merger:

This represents a 97% dilution of Bitcoin holdings per share!

Revised Investment Analysis

This changes the investment thesis significantly:

The "Discount to NAV" is misleading - while the current market cap appears to trade at a discount to Bitcoin holdings, this doesn't account for the massive dilution that existing shareholders will face.

For current CEP shareholders:

Bottom Line: The merger structure heavily favors institutional investors at the expense of current public shareholders. This is a critical risk factor that wasn't fully apparent in the initial analysis.

Sources

Manus

21st Capital CEP XXI