Rank One Computing Corporation (ROC) Balance Sheet
ROC balance sheet, 2025
December 31, 2025 · U.S. dollars$7.8M assets = $8.1M liabilities + −$292,271 equity
Liabilities exceed assets: shareholders’ equity is negative (−$292,271).
Both columns are drawn to the same scale: what ROC owns equals what it owes plus shareholders’ equity. Hover a block for its value.
ROC financial health
Descriptive bands, not a rating. Fiscal 2025.
ROC balance sheet trends, 2023–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $7.8M2023 | $7.8M2025 | −0.0%/yr | |
| Total liabilities | $4.4M2023 | $8.1M2025 | +35.5%/yr | |
| Shareholders’ equity | $3.4M2023 | −$292,2712025 | — | |
| Cash & short-term investments | $1.6M2023 | $270,5602025 | −59.1%/yr | |
| Total debt | $1.8M2023 | $3.1M2025 | +31.6%/yr | |
| Net cash (debt) | −$149,8042023 | −$2.8M2025 | −$2.6M | |
| Working capital | $2.8M2023 | −$1.7M2025 | −$4.6M | |
| Book value per share | $0.182023 | −$0.022025 | — | |
| Current ratio | 1.792023 | 0.732025 | −1.06 | |
| Debt / equity | 0.522023 | 1.682024 | +1.16 | |
| Shares outstanding | 19.0M2023 | 15.0M2025 | −11.2%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
ROC assets
ROC liabilities and equity
ROC debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
ROC balance sheet
| 2025 | 2024 | 2023 | |
|---|---|---|---|
| Assets | |||
| Cash & short-term investments | $270,560 | $726,436 | $1.6M |
| Cash & equivalents | $270,560 | $726,436 | $1.6M |
| Receivables | $4.2M | $2.8M | $4.6M |
| Inventory | $26,563 | $38,241 | $49,677 |
| Other current assets | $164,679 | $352,563 | $182,103 |
| Total current assets | $4.6M | $3.9M | $6.4M |
| Property, plant & equipment (net) | $1.4M | $1.8M | $1.3M |
| Goodwill & intangible assets | $5,519 | $7,039 | $8,559 |
| Long-term investments | $0 | $0 | $0 |
| Other non-current assets | $1.8M | $1.4M | $0 |
| Total assets | $7.8M | $7.1M | $7.8M |
| Liabilities | |||
| Accounts payable | $2.8M | $1.2M | $2.2M |
| Short-term debt | $2.1M | $699,640 | $154,200 |
| Deferred revenue | $1.4M | $1.5M | $1.2M |
| Total current liabilities | $6.3M | $3.4M | $3.6M |
| Long-term debt | $0 | $0 | $0 |
| Lease obligations | $1.2M | $1.5M | $959,562 |
| Other long-term liabilities | $1.7M | $1.8M | $805,361 |
| Total liabilities | $8.1M | $5.2M | $4.4M |
| Shareholders' equity | |||
| Common stock & paid-in capital | $150,217 | $90 | $90 |
| Retained earnings (deficit) | −$4.7M | −$2.0M | $2.4M |
| Total shareholders' equity | −$292,271 | $1.9M | $3.4M |
| Key figures | |||
| Total debt | $3.1M | $3.1M | $1.8M |
| Net cash (debt) | −$2.8M | −$2.4M | −$149,804 |
| Working capital | −$1.7M | $489,581 | $2.8M |
| Tangible book value | −$297,790 | $1.8M | $3.4M |
| Book value per share | −$0.02 | $0.10 | $0.18 |
| Shares outstanding | 15.0M | 19.0M | 19.0M |
| Current ratio | 0.73 | 1.14 | 1.79 |
| Quick ratio | 0.70 | 1.03 | 1.73 |
| Debt / equity | — | 1.68 | 0.52 |
| Equity / assets | −3.8% | 26.2% | 43.5% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Dec '24 | |
|---|---|---|---|---|---|
| Assets | |||||
| Cash & short-term investments | $11.9M | $16.6M | $270,560 | $72,151 | $726,436 |
| Cash & equivalents | $11.9M | $16.6M | $270,560 | $72,151 | $726,436 |
| Receivables | $5.8M | $2.9M | $4.2M | $5.2M | $2.8M |
| Inventory | $34,470 | $34,470 | $26,563 | $26,563 | $38,241 |
| Other current assets | $434,295 | $428,164 | $164,679 | $244,476 | $352,563 |
| Total current assets | $18.2M | $20.0M | $4.6M | $5.5M | $3.9M |
| Property, plant & equipment (net) | $2.0M | $1.5M | $1.4M | $1.5M | $1.8M |
| Goodwill & intangible assets | $4,759 | $1.1M | $732,101 | $496,660 | $7,039 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $1.8M | $48,478 | $1.1M | $0 | $1.4M |
| Total assets | $22.0M | $22.7M | $7.8M | $7.5M | $7.1M |
| Liabilities | |||||
| Accounts payable | $2.1M | $1.7M | $2.8M | — | $1.2M |
| Short-term debt | $312,328 | $550,215 | $2.1M | $1.7M | $699,640 |
| Deferred revenue | $954,360 | $1.3M | $1.4M | $1.4M | $1.5M |
| Total current liabilities | $3.4M | $3.5M | $6.3M | $5.2M | $3.4M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $1.1M | $1.1M | $1.2M | $1.3M | $1.5M |
| Other long-term liabilities | $778,549 | $845,191 | $1.7M | $977,831 | $1.8M |
| Total liabilities | $4.2M | $4.4M | $8.1M | $6.2M | $5.2M |
| Shareholders' equity | |||||
| Common stock & paid-in capital | $190,801 | $190,801 | $150,217 | $150,217 | $90 |
| Retained earnings (deficit) | −$8.5M | −$7.7M | −$4.7M | −$2.9M | −$2.0M |
| Total shareholders' equity | $17.8M | $18.3M | −$292,271 | $1.3M | $1.9M |
| Key figures | |||||
| Total debt | $1.1M | $1.4M | $3.1M | $2.7M | $3.1M |
| Net cash (debt) | $10.8M | $15.2M | −$2.8M | −$2.6M | −$2.4M |
| Working capital | $14.8M | $16.5M | −$1.7M | $327,835 | $489,581 |
| Tangible book value | $17.8M | $17.2M | −$1.0M | $812,905 | $1.8M |
| Book value per share | $0.93 | $1.10 | −$0.02 | $0.07 | $0.10 |
| Shares outstanding | 19.1M | 16.6M | 19.1M | 19.1M | 19.0M |
| Current ratio | 5.38 | 5.67 | 0.73 | 1.06 | 1.14 |
| Quick ratio | 5.24 | 5.54 | 0.70 | 1.01 | 1.03 |
| Debt / equity | 0.06 | 0.08 | — | 2.05 | 1.68 |
| Equity / assets | 81.1% | 80.7% | −3.8% | 17.5% | 26.2% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed March 31, 2026); data from EODHD.
ROC financial position
At the end of fiscal 2025 (December 31, 2025), Rank One Computing had total assets of $7.8 million (up 9.9% from a year earlier), total liabilities of $8.1 million and shareholders' equity of -$0.3 million. It held $0.3 million in cash and short-term investments against $3.1 million of debt, net debt of $2.8 million. Its current ratio was 0.73. In the latest quarter (ended June 30, 2026) total assets were $22.0 million and equity $17.8 million.
Related: ROC income statement, ROC cash flow statement, ROC key metrics. See the ROC stock overview for the latest quote and news.
ROC balance sheet FAQ
What are Rank One Computing's total assets?
Rank One Computing reported total assets of $7.8 million at the end of fiscal 2025 (December 31, 2025), compared with $7.1 million a year earlier.
How much debt does Rank One Computing have?
Rank One Computing had $3.1 million of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was —.
How much cash does Rank One Computing have?
Rank One Computing held $0.3 million in cash and short-term investments at the end of fiscal 2025; with $3.1 million of debt that is net debt of $2.8 million.
What is Rank One Computing's book value?
Rank One Computing's shareholders' equity (book value) was -$0.3 million at the end of fiscal 2025, or −$0.02 per share.
What is Rank One Computing's current ratio?
Rank One Computing had current assets of $4.6 million and current liabilities of $6.3 million, a current ratio of 0.73 (current liabilities exceed current assets).
How much goodwill does Rank One Computing have?
Rank One Computing carried $0.0 million of goodwill and intangible assets, 0.1% of total assets, at the end of fiscal 2025.