Does this matter? There are many companies that are either lightning first or use the Lightning Network in some way with more Bitcoin on their books.
What would be more interesting to know:
LQwD is using funds from their $50M shelf offering issued earlier this year to buy this Bitcoin.
Reading between the lines on their financial reports, it looks like the majority of all money they raise will go towards buying Bitcoin.
Interestingly, they have already launched nodes on the Lightning Network, and aim to use a portion of their 150 BTC as liquidity on their Lightning node(s).
Their new Lightning service (https://lqwd.tech/) has launched, but seems to be geared to institutions right now. They recently partnered with Breez, but terms/fees were not disclosed.