According to the latest financial report, TSL's investment in crypto assets is seeing considerable returns. The company holds 11,509 Bitcoins, with a market capitalization that has risen to approximately $1.2 billion. This rise is mainly due to Bitcoin's 30% increase in this quarter, as well as the new accounting standards that are about to be implemented.

The new regulations set by the Financial Accounting Standards Board (FASB) will take effect in 2025, allowing companies to measure their Crypto Assets at fair market value on a quarterly basis. This change will replace the current practice of accounting for assets at the lowest holding value, and is expected to more accurately reflect the actual value of a company's crypto investments.

In terms of overall performance, Tesla achieved revenue of $22.5 billion this quarter, which is basically in line with market expectations. The company's earnings per share were $0.40 (diluted). This performance seems to have been recognized by investors, as Tesla stock (TSLA) rose 0.71% in after-hours trading, priced at $331.56.

With the recovery of the Crypto Assets market and the introduction of new accounting standards, TSL's Bitcoin investment strategy may attract more companies to pay attention to the potential value of digital assets. However, the high volatility of the Crypto Assets market remains a risk factor that companies need to consider carefully.