The Digital Asset Treasury (DAT) model has emerged as a significant trend in corporate finance, with companies like MicroStrategy and Metaplanet integrating digital assets such as Bitcoin and Ethereum into their balance sheets. This approach is reshaping corporate capital structures and providing new investment avenues. As of 2025, publicly listed companies collectively hold around 1,011,352 BTC and 3.88 million ETH, with MicroStrategy leading as the largest holder. The DAT model is increasingly characterized by multi-asset strategies and cross-investments, reflecting a broader acceptance of digital assets in traditional finance. This trend is accompanied by evolving regulatory and compliance frameworks, underscoring the strategic importance of digital assets in modern corporate finance.