| Balance Sheets | 2026-06-30 | 2026-03-31 | 2025-12-31 | |
|---|---|---|---|---|
| Cash | 11,913,463 | 16,616,852 | 270,560 | |
| Accounts receivable, net | 5,590,579 | 2,939,289 | 4,155,230 | |
| Prepaid expenses and other current assets | 694,910 | 472,765 | 450,980 | |
| Total current assets | 18,198,952 | 20,028,906 | 4,876,770 | |
| Gross property and equipment | 1,650,504 | 1,001,387 | 786,019 | |
| Less accumulated depreciation | 620,186 | 556,417 | 517,450 | |
| Property and equipment, net | 1,030,318 | 444,970 | 268,569 | |
| Intangible assets, net | 4,759 | 5,139 | 5,519 | |
| Operating lease right-of-use asset | 945,954 | 1,017,640 | 1,088,181 | |
| Capitalized software, net | 1,755,147 | 1,133,413 | 726,582 | |
| Other assets | 35,643 | 38,347 | - | |
| Total other assets | - | - | 2,088,851 | |
| Total non-current assets | 3,771,821 | 2,639,509 | - | |
| Total assets | 21,970,773 | 22,668,415 | 6,965,621 | |
| Accounts payable and accrued expenses | 2,117,986 | 1,685,951 | 2,802,961 | |
| Deferred revenue | 954,360 | 1,292,782 | 1,382,995 | |
| Line of credit | 0 | 237,812 | 1,839,891 | |
| Current portion of operating lease liabilities | 312,328 | 312,403 | 306,113 | |
| Total current liabilities | 3,384,674 | 3,528,948 | 6,331,960 | |
| Long-term operating lease liabilities | 755,967 | 831,488 | 912,229 | |
| Deferred tax liability | 13,703 | 13,703 | 13,703 | |
| Other long-term liabilities | 8,879 | - | - | |
| Total long-term liabilities | 778,549 | 845,191 | 925,932 | |
| Total liabilities | 4,163,223 | 4,374,139 | 7,257,892 | |
| Common stock, par value 0.01 100,000,000 shares authorized 19,080,127 and 15,021,650 shares issued and outstanding as of june 30, 2026, and december 31, 2025, respectively | 190,801 | 190,801 | 150,217 | |
| Additional paid-in capital | 26,140,399 | 25,810,612 | 4,226,455 | |
| Accumulated deficit | -8,523,650 | -7,707,137 | -4,668,943 | |
| Total stockholders' equity (deficit) | 17,807,550 | 18,294,276 | -292,271 | |
| Total liabilities and stockholders' equity | 21,970,773 | 22,668,415 | 6,965,621 | |
Rank One Computing Corp (ROC)
Rank One Computing Corp (ROC)