Rank One Computing Corporation (ROC) Cash Flow Statement
Where ROC’s cash came from and went, 2025
December 31, 2025 · U.S. dollars- Cash from operations
- −$997,670 −4,755.9% vs 2024
- Capital expenditures
- $726,582 4.3% of revenue
- Free cash flow
- −$1.7M −10.2% margin
- Returned to shareholders
- —
- Change in cash
- −$455,876 cash at year-end $270,560
Drawn to scale: where the cash came from and how it was used. Hover for values.
ROC operating cash flow, capex and free cash flow
ROC cash flow trends, 2023–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Operating cash flow | $1.9M2023 | −$997,6702025 | — | |
| Capital expenditures | $270,0432023 | $726,5822025 | +64.0%/yr | |
| Free cash flow | $1.6M2023 | −$1.7M2025 | — | |
| Free cash flow margin | 10.7%2023 | −10.2%2025 | −20.9 pts | |
| Stock-based compensation | $370,2952023 | $526,1972025 | +19.2%/yr | |
| Dividends paid | $1.0M2023 | $02025 | −100.0% | |
| Capex / revenue | 1.8%2023 | 4.3%2025 | +2.5 pts |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
ROC cash flow by activity
ROC net income vs operating cash flow
Operating cash flow above net income usually means earnings are backed by cash (depreciation and stock-based pay are non-cash expenses).
ROC cash flow statement
| 2025 | 2024 | 2023 | |
|---|---|---|---|
| Operating activities | |||
| Net income | −$2.7M | −$697,678 | $2.4M |
| Depreciation & amortization | $415,975 | $311,525 | $228,573 |
| Stock-based compensation | $526,197 | $461,489 | $370,295 |
| Change in working capital | −$313,988 | $693,853 | −$1.1M |
| Other non-cash items | $1.1M | −$747,761 | $20,784 |
| Cash from operating activities | −$997,670 | $21,428 | $1.9M |
| Investing activities | |||
| Capital expenditures | −$726,582 | −$46,828 | −$270,043 |
| Acquisitions & other investing | $0 | $3 | −$4 |
| Cash from investing activities | −$726,582 | −$46,825 | −$270,047 |
| Financing activities | |||
| Dividends paid | $0 | −$1.3M | −$1.0M |
| Net borrowing (repayment) | $1.3M | $431,132 | $0 |
| Shares issued | $0 | $0 | $0 |
| Other financing | $8,106 | $0 | $13,990 |
| Cash from financing activities | $1.3M | −$863,287 | −$1.0M |
| Summary | |||
| Net change in cash | −$455,876 | −$888,684 | $1.6M |
| Cash at end of period | $270,560 | $726,436 | $1.6M |
| Free cash flow | −$1.7M | −$25,400 | $1.6M |
| Free cash flow margin | −10.2% | −0.2% | 10.7% |
| Capex / revenue | 4.3% | 0.3% | 1.8% |
| Operating cash flow / net income | — | — | 0.81 |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | |
|---|---|---|---|---|---|---|---|
| Operating activities | |||||||
| Net income | −$816,513 | −$3.0M | −$1.8M | −$753,366 | $581,204 | −$736,566 | $50,126 |
| Depreciation & amortization | $124,885 | $39,347 | $109,398 | $237,513 | $34,515 | $34,649 | $100,304 |
| Stock-based compensation | $329,787 | $142,470 | $166,284 | $179,467 | $90,627 | $89,819 | $235,365 |
| Change in working capital | −$2.8M | −$106,693 | $1.6M | −$1.4M | −$600,421 | $100,259 | −$37,294 |
| Other non-cash items | −$18,848 | $84,198 | $89,674 | $667,794 | $191,640 | $88,084 | $39,256 |
| Cash from operating activities | −$3.2M | −$2.9M | $159,304 | −$1.0M | $297,565 | −$423,755 | $387,757 |
| Investing activities | |||||||
| Capital expenditures | −$649,117 | −$215,368 | −$235,821 | −$3 | −$147,921 | −$206,250 | $0 |
| Acquisitions & other investing | −$682,470 | −$406,831 | $0 | −$136,587 | — | — | — |
| Cash from investing activities | −$1.3M | −$622,199 | −$235,821 | −$136,590 | — | — | — |
| Financing activities | |||||||
| Dividends paid | — | — | $0 | — | — | — | −$1.3M |
| Net borrowing (repayment) | −$204,982 | −$1.6M | $274,926 | $1.2M | −$301,340 | $108,481 | $431,132 |
| Shares issued | $0 | $21.5M | $0 | $0 | $0 | $0 | $0 |
| Other financing | $0 | $0 | $0 | $0 | $8,106 | $0 | $0 |
| Cash from financing activities | −$204,982 | $19.8M | $274,926 | $1.2M | −$293,234 | $108,481 | −$841,556 |
| Summary | |||||||
| Net change in cash | −$4.7M | $16.3M | $198,409 | $72,151 | −$143,590 | −$521,524 | −$500,624 |
| Cash at end of period | $11.9M | $16.6M | $270,560 | $72,151 | $61,322 | $204,912 | $726,436 |
| Free cash flow | −$3.8M | −$3.1M | −$76,517 | −$1.0M | $149,644 | −$630,005 | $340,932 |
| Free cash flow margin | −74.9% | −121.4% | −2.2% | −19.3% | 3.0% | −19.9% | 12.9% |
| Capex / revenue | 12.7% | 8.5% | 6.8% | 0.0% | 3.0% | 6.5% | 0.0% |
| Operating cash flow / net income | — | — | — | — | 0.51 | — | 7.74 |
Negative numbers are cash paid out. Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported; data from EODHD.
ROC cash generation
In fiscal 2025 (ended December 31, 2025), Rank One Computing generated -$1.0 million of cash from operations (down 4,755.9%) and spent $0.7 million on capital expenditures, leaving free cash flow of -$1.7 million, −10.2% of revenue. Cash and equivalents fell by $0.5 million over the year.
Related: ROC income statement, ROC balance sheet. See the ROC stock overview for the latest quote and news.
ROC cash flow FAQ
What is Rank One Computing's free cash flow?
Rank One Computing's free cash flow was -$1.7 million in fiscal 2025: -$1.0 million of operating cash flow minus $0.7 million of capital expenditures It was -$0.0 million a year earlier..
How much cash does Rank One Computing generate from operations?
Rank One Computing generated -$1.0 million of cash from operating activities in fiscal 2025.
How much does Rank One Computing spend on capital expenditures?
Rank One Computing spent $0.7 million on capital expenditures in fiscal 2025, 4.3% of revenue, compared with $0.0 million the year before.