Rank One Computing Corp 2026年季度报告

NOTE REGARDING COMPANY REFERENCES Unless the context indicates otherwise, as used in this Quarterly Report on Form 10-Q, the terms “we,” “us,” “our,” “our company,”“our business,” “Rank One Computing,” and “ROC” refer to Rank One Computing Corporation and its subsidiaries. CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS Certain statements in this report, including information incorporated by reference, are “forward-looking statements” within themeaning of Section 27A of the Securities Act of 1933, as amended (the “Securities Act”), Section 21E of the Securities Exchange Actof 1934, as amended (the “Exchange Act”), and the Private Securities Litigation Reform Act of 1995, as amended. Forward-lookingstatements reflect current views about future events and financial performance based on certain assumptions. They include opinions,forecasts, intentions, plans, goals, projections, guidance, expectations, beliefs or other statements that are not statements of historicalfact. Words such as “will,” “may,” “should,” “could,” “would,” “expects,” “plans,” “believes,” “anticipates,” “intends,” “estimates,”“approximates,” “predicts,” “forecasts,” “potential,” “continue,” or “projects,” or the negative or other variation of such words, and Although forward-looking statements in this Quarterly Report on Form 10-Q reflect the good faith judgment of our management, suchstatements can only be based on facts and factors currently known by us. Consequently, forward-looking statements are inherentlysubject to risks and uncertainties and actual results and outcomes may differ materially from the results and outcomes discussed in oranticipated by the forward-looking statements. Factors that could cause or contribute to such differences in results and outcomesinclude, without limitation, those specifically addressed under the heading “Risk Factors” below, as well as those discussed elsewherein this Quarterly Report on Form 10-Q. Readers are urged not to place undue reliance on these forward-looking statements, which We undertake no obligation to revise or update any forward-looking statements in order to reflect any event or circumstance that mayarise after the date of this Quarterly Report on Form 10-Q. Readers are urged to carefully review and consider the various disclosures FORM 10-Q PART I - FINANCIAL INFORMATION RANK ONE COMPUTING CORPORATIONNOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED) Note 1 –Organization and Nature of Business Rank One Computing Corporation (the “Company” or “ROC”) was incorporated in 2015 in the state of Virginia and subsequentlyconverted to a corporation incorporated under the laws of the State of Colorado in 2018. We are an independent American artificial intelligence company developing Vision AI in identity, security, and digital forensics. TheCompany’s Vision AI platform delivers real-time facial recognition, multimodal biometric verification, and AI-powered evidence Initial Public Offering On February 19, 2026, the Company entered into an underwriting agreement (the “Underwriting Agreement”) with The BenchmarkCompany, LLC, acting as the representative of the several underwriters (the “Representative”), for a firm commitment underwritteninitial public offering (the “IPO”). Pursuant to the Underwriting Agreement, the Company agreed to sell to the Representative an On February 23, 2026, the Company consummated the closing of our IPO, generating gross proceeds of approximately $24,000,000,before deducting underwriting discounts and offering expenses. On March 26, 2026, the Representative partially exercised the over-allotment option pursuant to the Underwriting Agreement. As aresult of the partial exercise of the over-allotment option, the Company received additional gross proceeds of $350,862 for the offer Note 2 –Summary of Significant Accounting Policies Basis of Presentation The accompanying condensed consolidated financial statements were prepared in conformity with accounting principles generallyaccepted in the United States of America (“U.S. GAAP”) and with instructions to Form 10-Q and Article 10 of Regulation S-X underthe Securities Exchange Act of 1934, as amended. In the opinion of management, the Company has made all necessary adjustments,which include normal recurring adjustments necessary for a fair presentation of the Company’s condensed consolidated financialposition and results of operations for the interim periods presented. Certain information and disclosures normally included in the The condensed consolidated balance sheet as of December 31, 2025 included herein was derived from the audited consolidatedfinancial statements as of that date, but does not include all disclosures, including certain notes required by GAAP on an annual On January 8, 2026, the Company effected a stock split of the Company’s issued and outstanding Common Shares, by a ratio of 167-to-1 (the “Forward Stock Split”). Accordingly, all Common Shares, stock options, warran