| Cash Flow | 2026-03-31 | 2025-12-31 |
|---|---|---|
| Net loss | -3,038,194 | -2,676,846 |
| Stock-based compensation | 142,470 | 526,197 |
| Depreciation | NaN | 135,913 |
| Amortization | NaN | 1,520 |
| Depreciation and amortization | 39,347 | NaN |
| Non-cash lease expense | 87,711 | 278,642 |
| Non-cash line of credit fees | 32,830 | 148,489 |
| Change in expected credit losses | -36,343 | 101,683 |
| Accounts receivable, net | -1,252,284 | 1,491,127 |
| Prepaid expenses and other current assets | 51,980 | 60,176 |
| Deferred taxes | NaN | -800,720 |
| Other assets | 8,152 | NaN |
| Accounts payable and accrued expenses | -1,117,010 | 1,600,299 |
| Deferred revenue | -90,213 | -107,954 |
| Lease liability | -91,622 | -255,030 |
| Net cash used in operating activities | -2,878,872 | -997,670 |
| Capitalized software | 406,831 | 726,582 |
| Purchase of fixed assets | 215,368 | NaN |
| Net cash used in investing activities | -622,199 | -726,582 |
| Option exercises | NaN | 8,106 |
| Repayments to the line of credit | NaN | 13,847,730 |
| Net proceeds from issuance of common stock | 21,482,271 | 15,108,000 |
| (repayments to) proceeds from the line of credit, net | -1,634,908 | NaN |
| Net cash provided by financing activities | 19,847,363 | 1,268,376 |
| Net increase (decrease) in cash | 16,346,292 | -455,876 |
| Cash, beginning of year | 270,560 | 726,436 |
| Cash, end of period | 16,616,852 | 270,560 |
Rank One Computing Corp (ROC)
Rank One Computing Corp (ROC)