Currently, under Prerequisite section in JMC Install guide, it's mentioned that,
"Ensure that the hsperfdata_username directory is present in the Windows $TEMP directory and is writable by the user. In case there are any issues while starting JMC with user permissions, then start JMC as an administrator"
Having a reference example to an absolute path would provide more clarity, since Windows at times has multiple temp directories in C:\
Details: Ensure that a directory named hsperfdata_<user> in your tmp directory, where <user> is your login. (On windows you should be able to find this folder under C:\Users\user_name\AppData\Local\Temp\hsperfdata_username.) Make sure that the directory can be written to. Also make sure that you are using a file system that supports ACLs.