Semler Scientific (SMLR) adopted a new'fair value 'accounting standard in Q4 2024 to revalue bitcoin assets, adding $28.85 million to its holdings. The standard, introduced by the FASB in March 2024, requires companies to report digital assets at market value starting in Q1 2025, with early adoption by companies. The adjustment pushed Q4 net profit to $29.2 million, with earnings per share (EPS) of $3.64, up from $4.2 million ($0.62 per share) in the same period last year. Semler shares rose 2.1% on Tuesday.