ROC: the balance sheet

MyFinsight

For the quarter ending 2026-03-31, ROC has $22,668,415 in assets. $4,374,139 in debts.

Balance Sheets	2026-03-31	2025-12-31
Cash	16,616,852	270,560
Accounts receivable net of allowance for credit losses of 60,380 and 161,723, respectively	2,939,289	4,155,230
Prepaid expenses and other current assets	472,765	450,980
Total current assets	20,028,906	4,876,770
Gross property and equipment	1,001,387	786,019
Less accumulated depreciation	556,417	517,450
Property and equipment, net	444,970	268,569
Intangible assets, net	5,139	5,519
Operating lease right-of-use asset	1,017,640	1,088,181
Capitalized software	1,133,413	726,582
Other assets	38,347	-
Total other assets	-	2,088,851
Total non-current assets	2,639,509	-
Total assets	22,668,415	6,965,621

Accounts payable and accrued expenses	1,685,951	2,802,961
Deferred revenue	1,292,782	1,382,995
Line of credit	237,812	1,839,891
Operating lease liabilities short-term	312,403	306,113
Total current liabilities	3,528,948	6,331,960
Operating lease liabilities	831,488	912,229
Deferred tax liability	13,703	13,703
Total long-term liabilities	845,191	925,932
Total liabilities	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 march 31, 2026 and december 31, 2025, respectively	190,801	150,217
Additional paid-in capital	25,810,612	4,226,455
Accumulated deficit	-7,707,137	-4,668,943
Total stockholders equity (deficit)	18,294,276	-292,271
Total liabilities and stockholders equity (deficit)	22,668,415	6,965,621

Unit: Dollar. Numbers labeled with * are estimated quarterly values.