NASDAQ : ROC
Rank One Computing Corporation — Financial statements
Technology · Software - Application · United States
Last price 3.79 USD (Oct 30, 2026, 1:59 PM EDT) · Market cap 72.31M
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Financial statements
Rank One Computing Corporation (ROC) reported revenue of 16.48M USD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | |
|---|---|---|---|---|
| Revenue | 16.48M | 16.98M | 13.70M | 15.41M |
| Cost of Revenue | 3.30M | 3.87M | 1.75M | 2.77M |
| Gross Profit | 13.18M | 13.11M | 11.96M | 12.64M |
| Selling, General & Admin | 10.75M | 8.34M | 7.54M | 6.17M |
| Research & Development | 8.03M | 6.77M | 5.68M | 4.01M |
| Operating Expenses | 18.77M | 15.11M | 13.23M | 10.19M |
| Operating Income | -5.60M | -2.00M | -1.27M | 2.46M |
| Interest Expense | -66.60K | -80.98K | -1.59K | |
| Interest & Investment Income | 1.00 | 1.00 | 644.00 | 54.00 |
| Other Non Operating Income (Expenses) | -36.90K | 18.26K | -28.29K | -74.21K |
| Pretax Income | -5.70M | -2.06M | -1.30M | 2.38M |
| Income Tax Expense | 676.40K | 615.08K | -600.48K | |
| Net Income | -6.38M | -2.68M | -697.68K | 2.38M |
| Net Income to Common | -6.38M | -2.68M | -697.68K | 2.38M |
| Shares Outstanding (Basic) | 16.44M | 15.01M | 14.99M | 14.94M |
| Shares Outstanding (Diluted) | 16.44M | 15.01M | 14.99M | 15.95M |
| EPS (Basic) | -0.39 | -0.18 | -0.05 | 0.16 |
| EPS (Diluted) | -0.39 | -0.18 | -0.05 | 0.15 |
| Free Cash Flow | -7.78M | -997.67K | -25.40K | 1.65M |
| Free Cash Flow Per Share | -0.47 | -0.07 | -0.00 | 0.10 |
| Gross Margin | 79.95% | 77.22% | 87.25% | 82.05% |
| Operating Margin | -33.96% | -11.77% | -9.26% | 15.94% |
| Profit Margin | -38.69% | -15.77% | -5.09% | 15.46% |
| Free Cash Flow Margin | -47.22% | -5.88% | -0.18% | 10.70% |
| EBITDA | -5.43M | -1.86M | -1.13M | 2.56M |
| EBITDA Margin | -32.93% | -10.97% | -8.27% | 16.64% |
| D&A For EBITDA | 170.25K | 135.91K | 135.54K | 107.90K |
| EBIT | -5.60M | -2.00M | -1.27M | 2.46M |
| EBIT Margin | -33.96% | -11.77% | -9.26% | 15.94% |
| Advertising Expenses | 546.67K | 371.53K | 393.78K |
Balance sheet
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | |
|---|---|---|---|---|
| Cash & Equivalents | 11.91M | 270.56K | 726.44K | 1.62M |
| Short-Term Investments | 25.34K | 25.34K | 23.15K | 21.79K |
| Cash & Short-Term Investments | 11.94M | 295.90K | 749.59K | 1.64M |
| Receivables | 5.82M | 4.16M | 2.77M | 4.57M |
| Inventory | 34.47K | 26.56K | 38.24K | 49.68K |
| Prepaid Expenses | 397.45K | 139.34K | 329.41K | 160.31K |
| Other Current Assets | 11.50K | 259.74K | ||
| Total Current Assets | 18.20M | 4.88M | 3.88M | 6.42M |
| Property, Plant & Equipment | 1.98M | 1.36M | 1.77M | 1.34M |
| Other Intangible Assets | 1.76M | 732.10K | 7.04K | 8.56K |
| Long-Term Deferred Tax Assets | 787.02K | |||
| Total Assets | 21.97M | 6.97M | 6.45M | 7.77M |
| Accounts Payable | 2.12M | 2.80M | 1.20M | 2.20M |
| Short-Term Debt | 1.84M | 431.13K | ||
| Current Portion of Leases | 312.33K | 306.11K | 268.51K | 154.20K |
| Current Unearned Revenue | 954.36K | 1.38M | 1.49M | 1.23M |
| Other Current Liabilities | -3.00 | |||
| Total Current Liabilities | 3.38M | 6.33M | 3.39M | 3.58M |
| Long-Term Leases | 755.97K | 912.23K | 1.20M | 805.36K |
| Long-Term Deferred Tax Liabilities | 13.70K | 13.70K | ||
| Total Liabilities | 4.16M | 7.26M | 4.60M | 4.39M |
| Common Stock | 190.80K | 150.22K | 149.85K | 149.85K |
| Additional Paid-In Capital | 26.14M | 4.23M | 3.69M | 795.02K |
| Retained Earnings | -8.52M | -4.67M | -1.99M | 2.44M |
| Shareholders' Equity | 17.81M | -292.27K | 1.85M | 3.38M |
| Total Liabilities & Equity | 21.97M | 6.97M | 6.45M | 7.77M |
| Total Debt | 1.07M | 3.06M | 1.90M | 959.56K |
| Net Cash (Debt) | 10.87M | -2.76M | -1.15M | 677.35K |
| Net Cash Per Share | 0.66 | -0.18 | -0.08 | 0.04 |
| Filing Date Shares Outstanding | 19.08M | 19.08M | 19.02M | 14.94M |
| Total Common Shares Outstanding | 19.08M | 15.02M | 14.99M | 14.94M |
| Working Capital | 14.81M | -1.46M | 489.58K | 2.84M |
| Book Value Per Share | 0.93 | -0.02 | 0.12 | 0.23 |
| Tangible Book Value | 16.05M | -1.02M | 1.84M | 3.37M |
| Tangible Book Value Per Share | 0.84 | -0.07 | 0.12 | 0.23 |
| Machinery | 1.65M | 786.02K | 786.02K | 739.19K |
Cash flow statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | |
|---|---|---|---|---|
| Net Income | -6.38M | -2.68M | -697.68K | 2.38M |
| Depreciation & Amortization | 448.89K | 414.56K | 310.00K | 227.05K |
| Other Amortization | 62.26K | 1.52K | 1.52K | 1.52K |
| Stock-Based Compensation | 818.01K | 526.20K | 461.49K | 370.30K |
| Provision & Write-off of Bad Debts | 22.66K | 101.68K | 39.26K | 20.78K |
| Other Operating Activities | 148.41K | 148.49K | ||
| Change in Accounts Receivable | -3.02M | -1.49M | 1.77M | -2.96M |
| Change in Accounts Payable | 511.14K | 1.60M | -996.33K | 1.34M |
| Change in Unearned Revenue | 239.12K | -107.95K | 262.37K | 785.01K |
| Change in Other Net Operating Assets | -638.26K | -315.21K | -337.96K | -246.18K |
| Operating Cash Flow | -6.92M | -997.67K | 21.43K | 1.92M |
| Capital Expenditures | -864.49K | -46.83K | -270.05K | |
| Sale (Purchase) of Intangibles | -1.46M | -726.58K | ||
| Investing Cash Flow | -2.33M | -726.58K | -46.83K | -270.05K |
| Short-Term Debt Issued | 15.11M | 1.52M | 1.60M | |
| Total Debt Issued | 15.11M | 15.11M | 1.52M | 1.60M |
| Short-Term Debt Repaid | -13.85M | -1.09M | -1.60M | |
| Total Debt Repaid | -15.49M | -13.85M | -1.09M | -1.60M |
| Net Debt Issued (Repaid) | -386.76K | 1.26M | 431.13K | |
| Issuance of Common Stock | 21.48M | 8.11K | 13.99K | |
| Financing Cash Flow | 21.10M | 1.27M | -863.29K | -1.01M |
| Net Cash Flow | 11.85M | -455.88K | -888.68K | 640.47K |
| Free Cash Flow | -7.78M | -997.67K | -25.40K | 1.65M |
| Free Cash Flow Margin | -47.22% | -5.88% | -0.18% | 10.70% |
| Free Cash Flow Per Share | -0.47 | -0.07 | -0.00 | 0.10 |
| Levered Free Cash Flow | -1.04M | 845.53K | ||
| Unlevered Free Cash Flow | -988.99K | 846.52K | ||
| Cash Interest Paid | 72.19K | 24.36K | 1.59K | 5.63K |
| Change in Working Capital | -2.04M | 486.73K | -93.16K | -1.08M |
Ratios
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | |
|---|---|---|---|---|
| Market Capitalization | 71.17M | |||
| Enterprise Value | 60.30M | |||
| Debt / Equity Ratio | 0.06 | -10.46 | 1.03 | 0.28 |
| Debt / EBITDA Ratio | 0.35 | |||
| Debt / FCF Ratio | 0.58 | |||
| Net Debt / Equity Ratio | -0.61 | -9.45 | 0.62 | -0.20 |
| Net Debt / EBITDA Ratio | 2.00 | -1.48 | -1.02 | -0.26 |
| Net Debt / FCF Ratio | 1.40 | -2.77 | -45.35 | -0.41 |
| Asset Turnover | 2.53 | 1.93 | ||
| Inventory Turnover | 119.39 | 39.74 | ||
| Quick Ratio | 5.25 | 0.70 | 1.04 | 1.73 |
| Current Ratio | 5.38 | 0.77 | 1.14 | 1.79 |
| Return on Equity (ROE) | -343.63% | -26.67% | ||
| Return on Assets (ROA) | -18.63% | -11.16% | ||
| Return on Capital Employed (ROCE) | -30.10% | -315.50% | -41.60% | 58.70% |
| Buyback Yield / Dilution | -9.71% | -0.14% | 6.06% |