Rank One Computing Corp Segments Disclosure
Note 11 – Segment Information
Operating segments are defined as components of an enterprise about which separate discrete information is available for evaluation by the Chief Operating Decision Maker (the “CODM”), or decision making group, in deciding how to allocate resources and in assessing performance. The Company’s CODM is the (CEO).
While the Company generates revenue in multiple ways (sale of access to its software platforms, maintenance services, and professional services), these services are often bundled and difficult to assess individually. The CODM manages the business activities and receives financial reporting information on a consolidated basis as a single operating segment. While the CODM reviews sales by product offering, no profit measures are provided at that level. Accordingly, the Company has determined it has one operating segment, which is its only reportable segment.
Resource allocation and performance evaluation are based on consolidated net income as reported in the consolidated statements of income, with supplemental consideration of sales by product offering, as well as consolidated gross profit and operating income or loss. Sales are monitored at the individual product offering level to gauge growth and market penetration, and to ensure timely execution of the Company’s sales contracts, but profit measures are not available at the product level. The Company does not have any intercompany sales or transfers.
The CODM reviews only the expense captions presented in the consolidated statements of income (cost of sales; selling, general and administrative; research and development; and interest and other expense) and receives no further disaggregated expense information.
The CODM does not review segment asset information in assessing performance or allocating resources. Accordingly, the Company does not present segment asset disclosures below the consolidated balance sheet level.
All assets considered by the CODM in assessing the reportable segment performance and allocating resources are included in the consolidated balance sheet and are located in the United States.
The Company’s total revenue for the single reportable segment is presented at Note 2, which includes a disaggregation of revenue by product, revenue by geographic location, and significant revenue concentrations for the years ended December 31, 2025 and 2024, respectively.:
| December 31, | December 31, | |||||||
| 2025 | 2024 | |||||||
| Total Revenue | $ | 16,979,679 | $ | 13,704,702 | ||||
Products and services
The Company generates revenue from the following major product and service categories
| Years Ended December 31, | ||||||||
| 2025 | 2024 | |||||||
| ROC SDK | $ | 5,781,624 | $ | 5,958,212 | ||||
| ROC Watch | 5,800,915 | 1,326,607 | ||||||
| ROC ABIS | 343,608 | 352,692 | ||||||
| ROC Enroll | 174,391 | 40,200 | ||||||
| R&D Contracts | 4,879,141 | 6,026,991 | ||||||
| Total Revenue | $ | 16,979,679 | $ | 13,704,702 | ||||
About Segments Disclosures
Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.
Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.