Golden Finance reported that Semler Scientific (SMLR) adopted new ‘fair value’ accounting standards in Q4 2024 to revaluate Bitcoin assets, increasing its holdings by $28.85 million. The guidelines, launched by FASB in March 2024, require companies to report digital assets at market value starting from Q1 2025, which companies can adopt in advance. This adjustment drove Q4 net profit to $29.2 million, with earnings per share (EPS) reaching $3.64, a significant increase from $4.2 million ($0.62 per share) a year ago. Semler shares rose 2.1% on Tuesday.