v3.26.1
Summary of Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2026
Summary of Significant Accounting Policies [Abstract]  
Schedule of Revenue for Customers The table below details (1) the percentage of overall accounts receivable for customers that represented 10% or more of the total as of the end of each period and (2) the percentage of overall Revenue for customers that represented 10% or more of the total during each period.

 

 

% of Total Accounts
Receivable

 

 

% of Total Revenue

 

 

As of

 

 

For the three months ended June 30,

 

 

For the six months ended June 30,

 

 

June 30,
2026

 

 

December 31, 2025

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Customer A

 

 

47

%

 

 

15

%

 

 

53

%

 

 

36

%

 

 

35

%

 

 

27

%

Customer B

 

 

—

 

 

 

11

%

 

 

—

 

 

 

—

 

 

 

—

 

 

 

—

 

Customer C

 

 

—

 

 

 

16

%

 

 

—

 

 

 

31

%

 

 

—

 

 

 

19

%
Schedule of Allowance for Expected Credit Losses for Trade Accounts Receivable

Changes in the allowance for expected credit losses for trade accounts receivable are presented in the table below:

 

 

Six months ended
June 30,
2026

 

 

Year ended December 31,
2025

 

Beginning balance

 

$

161,723

 

 

$

60,040

 

Provision

 

 

25,200

 

 

 

101,683

 

Write-offs(1)

 

 

(65,000

)

 

 

—

 

Ending Balance

 

$

121,923

 

 

$

161,723

 

 

(1)
Amounts written off as of June 30, 2026 were fully reserved as of December 31, 2025.
Schedule of Revenue is Disaggregated by Major Product Line

In the following tables, revenue is disaggregated by major product line, geographic area based on customer location, and the timing of revenue recognition for the three and six months ended June 30, 2026, and 2025.

 

 

Three Months Ended
June 30,

 

 

Six Months Ended
June 30,

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

ROC SDK

 

$

1,590,311

 

 

$

864,635

 

 

$

2,912,612

 

 

$

2,542,140

 

ROC Watch

 

 

248,121

 

 

 

1,924,583

 

 

 

1,137,601

 

 

 

2,427,230

 

ROC ABIS

 

 

163,646

 

 

 

19,885

 

 

 

233,467

 

 

 

39,554

 

ROC Enroll

 

 

82,697

 

 

 

36,815

 

 

 

124,593

 

 

 

274,460

 

ROC Evidence

 

 

17,500

 

 

 

—

 

 

 

17,500

 

 

 

—

 

Total Product Revenue

 

 

2,102,275

 

 

 

2,845,918

 

 

 

4,425,773

 

 

 

5,283,384

 

R&D Contracts

 

 

2,990,707

 

 

 

2,123,004

 

 

 

3,215,851

 

 

 

2,859,060

 

Total Revenue

 

$

5,092,982

 

 

$

4,968,922

 

 

$

7,641,624

 

 

$

8,142,444

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Timing of revenue recognition

 

 

 

 

 

 

 

 

 

 

 

 

Products transferred at a point in time

 

$

3,541,856

 

 

$

2,048,215

 

 

$

5,321,608

 

 

$

3,944,579

 

Products and services transferred over time

 

 

1,551,126

 

 

 

2,920,707

 

 

 

2,320,016

 

 

 

4,197,865

 

Total Revenue

 

$

5,092,982

 

 

$

4,968,922

 

 

$

7,641,624

 

 

$

8,142,444

 
Schedule of Geographic Area Based on Customer Location

 

2026

 

 

2025

 

 

2026

 

 

2025

 

United States

 

$

4,713,203

 

 

$

4,690,348

 

 

$

6,987,965

 

 

$

7,386,070

 

International

 

 

379,779

 

 

 

278,574

 

 

 

653,659

 

 

 

756,374

 

 

 

$

5,092,982

 

 

$

4,968,922

 

 

$

7,641,624

 

 

$

8,142,444

 
Schedule of Number of Potential Shares of Common Stock Anti-Dilutive

The following table sets forth the number of potential shares of common stock that have been excluded from diluted net income per share because their effect was anti-dilutive:

 

 

Three Months Ended
June 30,

 

 

Six Months Ended
June 30,

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Options

 

 

9,151,961

 

 

 

—

 

 

 

9,151,961

 

 

 

8,929,991

 

Warrants

 

 

284,093

 

 

 

—

 

 

 

284,093

 

 

 

—

 

Total

 

 

9,436,054

 

 

 

—

 

 

 

9,436,054

 

 

 

8,929,991