01—Abstract
Summary
Summary of the 8-K filed May 1, 2026. Cited figures are marked; the original filing is the authoritative source.
Strategy Inc (MSTR) filed this Form 8-K on May 1, 2026 to report two items.
Under Item 8.01, the company stated that it will maintain the regular dividend rate on its Variable Rate Series A Perpetual Stretch Preferred Stock (STRC) at 11.50% per annum for monthly periods commencing on or after May 1, 2026, announced via its website, www.strategy.com/strc. On April 30, 2026, the board declared a cash dividend of $0.958333333a per share on STRC for the month ending May 31, 2026, payable May 31, 2026 to holders of record as of 5:00 p.m. New York City time on May 15, 2026.
The filing notes that this dividend represents the 11.50%b per annum rate. The filing also states the company expects the May 31, 2026 dividend to be characterized as a non-taxable return of capital for U.S. federal income tax purposes, to the extent of a shareholder's tax basis in the STRC shares. The filing advises shareholders to consult their own tax advisors, noting special considerations may apply to certain taxpayers.
Under Item 7.01 (Regulation FD), the company references its website, www.strategy.com, as a disclosure channel for market prices of its securities, bitcoin purchases and holdings, KPI metrics, and other supplemental information. The Item 7.01 information is furnished rather than filed for purposes of Section 18 of the Exchange Act.
02—Key points
Key Highlights
- STRC dividend rate maintained at 11.50% per annum for monthly periods commencing on or after May 1, 2026
- Board declared a cash dividend of $0.958333333 per STRC share for the month ending May 31, 2026
- Dividend payable May 31, 2026 (or next business day) to holders of record at 5:00 p.m. New York City time on May 15, 2026
- Company expects the May 31, 2026 dividend to be a non-taxable return of capital to the extent of shareholder tax basis
- Rate announcement and dashboard information are disseminated via strategy.com and strategy.com/strc
- Item 7.01 information is furnished, not filed, under Section 18 of the Exchange Act
03—Questions
Frequently Asked Questions
What is the dividend rate on the STRC preferred stock?
The company will maintain the regular dividend rate at 11.50% per annum for monthly periods commencing on or after May 1, 2026.
How much is the cash dividend declared for May 2026?
The board declared a cash dividend of $0.958333333 per share on STRC for the month ending May 31, 2026, which the filing states represents a per annum rate of 11.50%.
When must shareholders own the STRC shares to receive the May dividend?
Holders of record as of 5:00 p.m. New York City time on May 15, 2026 are entitled to the dividend, which is payable May 31, 2026 or the next business day if May 31 is not a business day.
How will the May 2026 dividend be taxed?
As of May 1, 2026, the company expects the dividend to be characterized as a non-taxable return of capital to the extent of a shareholder's tax basis in the STRC shares. The filing recommends consulting a tax advisor, as special considerations may apply.
04—Continue