If you are trying to claim that the roughly $5 million increase in revenue proves that they're counting crypto appreciation as revenue you're wrong. Their services contract may well have included a final payment in Pulse coins once everything was completed. That wouldn't be appreciation but simply a completion bonus which incentivizes them to become validators. From their 7/28/21 PR...
I can't imagine that they would have signed a multi month contract to help develop Pulse and not expected (by contract) to receive some tokens (either a set number of tokens or a dollar value in tokens) once they started distribution. If so, they would have probably invoiced them in July, thus putting the revenue into 3FQ21, in time to make the announcement yesterday. From their last 10-Q...