Item 9.01 Financial Statements and Exhibits. (a) Financial statements of businesses acquired. The audited financial statements of Zuccaro Technical Consulting LLC as of December 31, 2025 and 2024 and for the years then ended, together with the related independent auditor’s report, are filed as Exhibit 99.1 hereto and incorporated herein by reference.…
Filed Nov 12, 2026Accepted Nov 12, 2026, 4:11 PM ESTCIK 2077709Accession 0001213900-26-118936
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Item 9.01Item 9.01 - Financial Statements and Exhibits
Item
9.01 Financial Statements and Exhibits.
(a)
Financial statements of businesses acquired.
The
audited financial statements of Zuccaro Technical Consulting LLC as of December 31, 2025 and 2024 and for the years then ended, together
with the related independent auditor’s report, are filed as Exhibit 99.1 hereto and incorporated herein by reference.
The
unaudited condensed financial statements of Zuccaro Technical Consulting LLC as of June 30, 2026 and December 31, 2025 and for the
six months ended June 30, 2026 are filed as Exhibit 99.2 hereto and incorporated herein by reference.
(b)
Pro forma financial information.
The
unaudited pro forma condensed combined balance sheet of ROC as of June 30, 2026, giving effect to the Transaction as if it had occurred
on June 30, 2026, and the unaudited pro forma condensed combined statements of operations of ROC for the year ended December 31, 2025
and the six months ended June 30, 2026, in each case giving effect to the Transaction as if it had occurred on January 1, 2025, are filed
as Exhibit 99.3 hereto and incorporated herein by reference.
(d)
Exhibits.
Exhibit Description
No.
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23.1 Consent of Rosenberg Rich Baker Berman, P.A., independent auditor of Zuccaro Technical Consulting LLC
99.1 Audited financial statements of Zuccaro Technical Consulting LLC as of and for the years ended December 31, 2025 and 2024, and the related notes thereto, together with the report of the independent auditor thereon.
99.2 Unaudited condensed financial statements of Zuccaro Technical Consulting LLC as of June 30, 2026 and December 31, 2025 and for the six months ended June 30, 2026, and the related notes thereto.
99.3 Unaudited pro forma condensed combined financial information of Rank One Computing Corporation as of June 30, 2026 and for the year ended December 31, 2025 and the six months ended June 30, 2026, and the related notes thereto.
104 Cover Page Interactive Data File (embedded within the
Inline XBRL document).
Filed exhibits (2)
EX-99.1 (by filename) ea031095701ex99-1.htm
Exhibit 99.1
ZUCCARO TECHNICAL CONSULTING, LLC
Financial Statements
December 31, 2025 and 2024
(With Independent Auditor’s Report Thereon)
Index to Financial Statements
Independent Auditor’s Report 1
Balance Sheets 2
Statements of Operations 3
Changes in Members’ Equity 4
Statements of Cash Flows 5
Notes to the Financial Statements 6
Independent Auditor’s Report
To the Members
of Zuccaro Technical Consulting LLC
Opinion
We have audited the accompanying financial statements
of Zuccaro Technical Consulting LLC (a Maryland s-corporation), which comprise the balance sheets as of December 31, 2025 and 2024, and
the related statements of operations, changes in member’s equity and cash flows for the years then ended, and the related notes
to the financial statements.
In our opinion, the financial statements referred
to above present fairly, in all material respects, the financial position of Zuccaro Technical Consulting LLC as of December 31, 2025
and 2024, and the results of its operations and its cash flows for the years then ended in accordance with accounting principles generall…
Open exhibit ↗EX-99.2 (by filename) ea031095701ex99-2.htm
Exhibit 99.2
ZUCCARO TECHNICAL CONSULTING, LLC
Condensed Financial Statements
Six Months Ended June 30, 2026
(Unaudited)
Index to Financial Statements
Condensed Balance Sheets 1
Condensed Statement of Operations 2
Condensed Statement of Changes in Members’ Equity 3
Condensed Statement of Cash Flows 4
Notes to the Condensed Financial Statements 5
ZUCCARO TECHNICAL CONSULTING, LLC
Condensed Balance Sheets
June 30, 2026 (unaudited) and December 31, 2025
June 30, December 31,
2026 2025
(unaudited)
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ASSETS
Current Assets
Cash and cash equivalents $446,449 $816,987
Marketable Securities 1,653,596 1,601,803
Accounts receivable, …