Strategy Inc. (ticker MSTR), the software maker that has become the largest corporate holder of Bitcoin, is on track to record an unrealized profit of roughly $14 billion for the second quarter, Bloomberg reported. The windfall stems from Bitcoin’s climb to about $107,750 at the end of June, and from a recent accounting change that requires the company to mark its 190,000-plus coins to market each quarter. Executive chairman Michael Saylor said the firm generated a 7.8% Bitcoin yield during the period, adding 41,407 BTC valued at approximately $4.4 billion. Strategy now carries about $64 billion of the cryptocurrency on its balance sheet, dwarfing revenue from its legacy analytics business, which analysts expect at just $113 million for the quarter. The earnings surge could clear the last hurdle for Strategy’s inclusion in the S&P 500, a move that would trigger mandatory buying by index-tracking funds. Speculation of such an addition has driven market activity: MSTR’s common shares rose roughly 5% on Monday to more than $400, while the company’s STRK perpetual preferred stock jumped 15%, with smaller gains in two other preferred classes.