# Rank One Computing Corp: financial statements, quarterly

ROC · Nasdaq · CIK 2077709 · [Technology](/sectors/technology.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/roc.md) · [Financials](/companies/roc/financials.md) · [Filings](/companies/roc/filings.md) · [Insiders](/companies/roc/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/roc/financials.md?period=annual).

## Income statement

| Line item | Unit | period not labelled (2025-03-31) | period not labelled (2025-06-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: |
| Revenue | $k | [3,174](/filings/0001213900-26-056913.md) | [4,969](/filings/0001193125-26-349111.md) | [2,549](/filings/0001213900-26-056913.md) | [5,093](/filings/0001193125-26-349111.md) |
| Cost of revenue | $k | [660](/filings/0001213900-26-056913.md) | [974](/filings/0001193125-26-349111.md) | [543](/filings/0001213900-26-056913.md) | [526](/filings/0001193125-26-349111.md) |
| Gross profit | $k | [2,514](/filings/0001213900-26-056913.md) | [3,994](/filings/0001193125-26-349111.md) | [2,006](/filings/0001213900-26-056913.md) | [4,567](/filings/0001193125-26-349111.md) |
| Research and development | $k | [1,554](/filings/0001213900-26-056913.md) | [1,349](/filings/0001193125-26-349111.md) | [2,088](/filings/0001213900-26-056913.md) | [2,070](/filings/0001193125-26-349111.md) |
| Selling, general and administrative | $k | [1,977](/filings/0001213900-26-056913.md) | [1,822](/filings/0001193125-26-349111.md) | [2,933](/filings/0001213900-26-056913.md) | [3,272](/filings/0001193125-26-349111.md) |
| Operating income | $k | [(1,017)](/filings/0001213900-26-056913.md) | [824](/filings/0001193125-26-349111.md) | [(3,015)](/filings/0001213900-26-056913.md) | [(775)](/filings/0001193125-26-349111.md) |
| Interest expense | $k | [10.2](/filings/0001213900-26-056913.md) | not reported | [19.4](/filings/0001213900-26-056913.md) | not reported |
| Income tax | $k | [(291)](/filings/0001213900-26-056913.md) | [229](/filings/0001193125-26-349111.md) | not reported | [0.0](/filings/0001193125-26-349111.md) |
| Net income | $k | [(737)](/filings/0001193125-26-349111.md) | [581](/filings/0001193125-26-349111.md) | [(3,038)](/filings/0001193125-26-349111.md) | [(817)](/filings/0001193125-26-349111.md) |
| Diluted EPS | $ per share | [(0.05)](/filings/0001213900-26-056913.md) | [0.04](/filings/0001193125-26-349111.md) | [(0.18)](/filings/0001213900-26-056913.md) | [(0.04)](/filings/0001193125-26-349111.md) |
| Basic EPS | $ per share | [(0.05)](/filings/0001213900-26-056913.md) | [0.04](/filings/0001193125-26-349111.md) | [(0.18)](/filings/0001213900-26-056913.md) | [(0.04)](/filings/0001193125-26-349111.md) |

- Revenue: us-gaap:Revenues
- Cost of revenue: us-gaap:CostOfRevenue
- Gross profit: us-gaap:GrossProfit
- Research and development: us-gaap:ResearchAndDevelopmentExpense
- Selling, general and administrative: us-gaap:SellingGeneralAndAdministrativeExpense
- Operating income: us-gaap:OperatingIncomeLoss
- Interest expense: us-gaap:InterestExpenseNonoperating
- Income tax: us-gaap:IncomeTaxExpenseBenefit
- Net income: us-gaap:NetIncomeLoss
- Diluted EPS: us-gaap:EarningsPerShareDiluted
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | period not labelled (2023-12-31) | period not labelled (2024-12-31) | period not labelled (2025-03-31) | period not labelled (2025-06-30) | FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | not reported | [0.5](/filings/0001213900-26-037484.md) | not reported | not reported | [0.0](/filings/0001193125-26-349111.md) | [16.1](/filings/0001213900-26-056913.md) | [11.7](/filings/0001193125-26-349111.md) |
| Current assets | $m | not reported | [3.9](/filings/0001213900-26-037484.md) | not reported | not reported | [4.8](/filings/0001193125-26-349111.md) | [20.0](/filings/0001213900-26-056913.md) | [18.2](/filings/0001193125-26-349111.md) |
| Total assets | $m | not reported | [6.4](/filings/0001213900-26-037484.md) | not reported | not reported | [7.0](/filings/0001193125-26-349111.md) | [22.7](/filings/0001213900-26-056913.md) | [22.0](/filings/0001193125-26-349111.md) |
| Current liabilities | $m | not reported | [3.4](/filings/0001213900-26-037484.md) | not reported | not reported | [6.3](/filings/0001193125-26-349111.md) | [3.5](/filings/0001213900-26-056913.md) | [3.4](/filings/0001193125-26-349111.md) |
| Total liabilities | $m | not reported | [4.6](/filings/0001213900-26-037484.md) | not reported | not reported | [7.3](/filings/0001193125-26-349111.md) | [4.4](/filings/0001213900-26-056913.md) | [4.2](/filings/0001193125-26-349111.md) |
| Shareholders' equity | $m | [3.4](/filings/0001213900-26-037484.md) | [1.9](/filings/0001193125-26-349111.md) | [1.2](/filings/0001193125-26-349111.md) | [1.9](/filings/0001193125-26-349111.md) | [(0.3)](/filings/0001193125-26-349111.md) | [18.3](/filings/0001193125-26-349111.md) | [17.8](/filings/0001193125-26-349111.md) |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Current assets: us-gaap:AssetsCurrent
- Total assets: us-gaap:Assets
- Current liabilities: us-gaap:LiabilitiesCurrent
- Total liabilities: us-gaap:Liabilities
- Shareholders' equity: us-gaap:StockholdersEquity

## Cash flow

| Line item | Unit | period not labelled (2025-03-31) | period not labelled (2025-06-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: |
| Operating cash flow | $k | [(424)](/filings/0001213900-26-056913.md) | [298 d](/filings/0001193125-26-349111.md) | [(2,879)](/filings/0001213900-26-056913.md) | [(3,167) d](/filings/0001193125-26-349111.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities

## Shares

| Line item | Unit | period not labelled (2025-03-31) | period not labelled (2025-06-30) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: |
| Diluted shares (weighted) | millions of shares | [15.0](/filings/0001213900-26-056913.md) | [16.1](/filings/0001193125-26-349111.md) | [16.6](/filings/0001213900-26-056913.md) | [19.1](/filings/0001193125-26-349111.md) |

- Diluted shares (weighted): us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding

Shares outstanding: 19,080,127 at 2026-08-07, from the cover of the [10-Q filed 2026-08-13](/filings/0001193125-26-349111.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:51 ET. No prices; not investment advice.