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Current Report · Items 9.01 · 8-K/A

Rank One Computing Corporation

ROCNASDAQEQUITYCurrent

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.…

Filed Nov 12, 2026Accepted Nov 12, 2026, 4:11 PM ESTCIK 2077709Accession 0001213900-26-118936
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Company context

Current securities

Recent company filings

  1. 10-Q filingNov 13, 2026
  2. Results of Operations and Financial ConditionNov 12, 2026
  3. Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements · Regulation FD DisclosureOct 6, 2026
  4. 3 filingOct 6, 2026
  5. Entry into a Material Definitive Agreement · Regulation FD DisclosureSep 30, 2026

Registered securities in this filing

Rank One Computing Corporation · 8-K/A · Filed 2026-11-12

As filed in this accession. Current/historical status below comes from the governed listing record; the cover itself remains exact to this filing.

Common Stock, par value $0.01 per share

Symbol
ROC
Exchange
NASDAQ
Classification
COMMON
Status
Current
Filing context

Context: AsOf2026-08-31

Dimensions: Not supplied

Accession 000121390026118936 · 1 registered-security cover member

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Disclosure sections

Items 9.01

Select an item to read the extracted section. The as-filed document remains the primary evidence.

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. ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────── 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…

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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) ──────────────────────────────────────────────────────────────────────────────────────────────────── ASSETS Current Assets Cash and cash equivalents $446,449 $816,987 Marketable Securities 1,653,596 1,601,803 Accounts receivable, …

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