Basically all of them. No established company wants the associated risk to actually hold bitcoin.
While many may argue the prudence of such a decision (and subsequent disclosure), it's important they disclose this as their Bitcoin holdings lost about 1/2 their value in the last quarter. Any major company keeping any significant percentage of their sales revenue or cash holdings as Bitcoin would be exceedingly irresponsible.
Are you going to disclose too that Bitcoin went up 300% since last year? Or you prefer to cherry-pick a shorter time period to make it fit your narrative?
The timeframe I mentioned is relevant to Overstock because they were not holding any bitcoin last year. They only began accepting it this year and only began holding it more recently. So only its recent (poor) performance is relevant to Overstock and its investors. As such, it would appear to have been a bad decision in the short term.
I'm not the one in this back and forth who is cherry-picking. Bitcoin up over a different timeframe (a year, since inception, etc) is irrelevant to Overstock, just as its drop to 1/2 of its value over the last few months may be less relevant to your Bitcoin holdings.
Full disclosure: I hold .24826531 Bitcoin personally and in conjunction with my open source project and run Bitcoin Core 0.9.3 64-bit on Windows.