U.S. Bitcoin company (ABTC) purchased over 1,000 bitcoins in December, increasing its bitcoin reserves to 5,427, driving the stock price higher. Despite a recent decline of 67.9% in the past 90 days, the year-to-date return remains as high as 7.3%. The current stock price is $1.91, with a P/E ratio of 10.6, which appears undervalued compared to the software industry's average P/E of 32.7. However, the company also faces risks from bitcoin price volatility and expects its annual net profit to decrease by 45.8%.