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GlossaryCConvertible Notes

Convertible Notes

Hybrid debt securities convertible into equity, used by companies like Strategy to fund Bitcoin purchases at low interest.

What is Convertible Notes?

Convertible notes are debt instruments that can be converted into a predetermined number of common shares at the holder’s option, combining fixed-income features with equity upside. In corporate finance, they allow issuers to raise capital with lower interest rates due to the embedded call option value, attractive for high-volatility stocks. Strategy has issued over $8 billion in such notes maturing 2028-2032, with coupons from 0% to 2.25%, all in-the-money as of March 2025 at strikes $149.80-$672.40.

These notes enable deferred dilution, with Strategy using proceeds for Bitcoin, achieving low costs via volatility-harvesting arbitrage. Risks include option erosion if volatility drops, with average -13% price decline from 85% to 50% IV.

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