SpaceX has disclosed its Bitcoin holdings for the first time, revealing a position of 18,712 BTC valued at $1.45 billion in its SEC S-1 filing. The cost basis for this investment is $661 million, resulting in an unrealized gain of approximately $789 million. SpaceX's average entry price was around $35,324 per Bitcoin, with purchases dating back to 2021. This disclosure comes as SpaceX prepares for its Nasdaq listing under the ticker SPCX, scheduled for June 12, 2026, with a targeted issuance volume of $75 billion at a valuation of $1.5 trillion, potentially marking the largest IPO in history.