| Cash Flow | 2026-06-30 | 2026-03-31 | 2025-12-31 |
|---|---|---|---|
| Net income (loss) | -816,513 | -3,038,194 | -2,676,846 |
| Stock-based compensation | 329,787 | 142,470 | 526,197 |
| Depreciation | - | - | 135,913 |
| Amortization | - | - | 1,520 |
| Depreciation and amortization | 124,885 | 39,347 | - |
| Non-cash lease expense | 87,713 | 87,711 | 278,642 |
| Non-cash line of credit fees | - | 32,830 | 148,489 |
| Change in expected credit losses | 61,543 | -36,343 | 101,683 |
| Accounts receivable, net | 2,712,833 | -1,252,284 | 1,491,127 |
| Prepaid expenses and other current assets | 222,145 | 51,980 | 60,176 |
| Deferred tax asset | 0 | - | -800,720 |
| Other assets | -2,704 | 8,152 | - |
| Deferred revenue | -338,422 | -90,213 | -107,954 |
| Accounts payable and accrued expenses | 432,035 | -1,117,010 | 1,600,299 |
| Lease liability | -91,623 | -91,622 | -255,030 |
| Other long term liabilities | 8,879 | - | - |
| Net cash used in operating activities | -3,166,820 | -2,878,872 | -997,670 |
| Purchases of property and equipment | 864,485 | - | - |
| Capitalized software | 682,470 | 406,831 | 726,582 |
| Purchase of fixed assets | - | 215,368 | - |
| Net cash used in investing activities | -1,331,587 | -622,199 | -726,582 |
| Net proceeds from issuance of common stock | 0 | 21,482,271 | 15,108,000 |
| Proceeds from the exercise of stock options | 0 | - | 8,106 |
| (repayments to) proceeds from the line of credit, net | - | -1,634,908 | - |
| Repayment to the line of credit, net | 1,839,890 | - | 13,847,730 |
| Net cash provided by (used in) financing activities | -204,982 | 19,847,363 | 1,268,376 |
| Net change in cash | -4,703,389 | 16,346,292 | -455,876 |
| Cash at beginning of period | 16,616,852 | 270,560 | 726,436 |
| Cash at end of period | 11,913,463 | 16,616,852 | 270,560 |
Rank One Computing Corp (ROC)
Rank One Computing Corp (ROC)