Rank One Computing Corp dba ROC
Filed Dec 3, 2025.
View on SEC.govAbout this filing
A company's registration of shares for sale to the public, often for a first offering. It describes the business, its risks and how the company plans to use the money.
period unavailable · Filed Dec 3, 2025
Contents
Cover page
Show cover page
S-11 ea0266543-s1_rankone.htm REGISTRATION STATEMENT
As filed with the U.S. Securities and Exchange Commission on****December 3, 2025.
Registration No. 333-__________
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C**. 20549**
FORM S-1
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933
(Exact Name of Registrant as Specified in its Charter)
| Colorado | 7372 | 47-3970528 |
|---|---|---|
| (State or Other Jurisdiction of Incorporation or Organization) | (Primary Standard Industrial Classification Code Number) | (I.R.S. Employer Identification Number) |
1290 Broadway, Suite 1200
Denver, CO 80203
(303) 317-6118
(Address, Including Zip Code, and Telephone Number, Including Area Code, of Registrant’s Principal Executive Offices)
Scott Swann
Chief Executive Officer
Rank One Computing Corporation
1290 Broadway, Suite 1200
Denver, CO 80203
(303) 317-6118
(Name, Address, Including Zip Code, and Telephone Number, Including Area Code, of Agent for Service)
Copies to:
| Joseph M. Lucosky, Esq. | Richard A. Friedman, Esq. |
|---|---|
| Lucosky Brookman LLP | Sheppard, Mullin, Richter & Hampton LLP |
| 101 Wood Avenue South, 5th Floor | 30 Rockefeller Plaza |
| Woodbridge, NJ 08830 | New York, NY 10112 |
| Tel. No.: (732) 395-4400 | Tel. No.: (212) 653-8700 |
| Fax No.: (732) 395-4401 | Fax No.: (212) 653-8701 |
Approximate date of commencement of proposed sale to the public: As soon as practicable after the effective date of this registration statement.
If any of the securities being registered on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act, check the following box.☒
If this Form is filed to register additional securities for an offering pursuant to Rule 462(b) under the Securities Act, check the following box and list the Securities Act registration statement number of the earlier effective registration statement for the same offering.☐
If this Form is a post-effective amendment filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration number of the earlier effective registration statement for the same offering.☐
If this Form is a post-effective amendment filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration number of the earlier effective registration statement for the same offering.☐
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
| Large accelerated filer ☐ | Accelerated filer ☐ | Non-accelerated filer ☒ | Smaller reporting company ☒ |
|---|---|---|---|
| Emerging growth company ☒ | |||
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided to Section 7(a)(2)(B) of the Securities Act.☐
The registrant hereby amends this registration statement on such date or dates as may be necessary to delay its effective date until the registrant shall file a further amendment which specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933, as amended, or until the registration statement shall become effective on such date as the U.S. Securities and Exchange Commission, acting pursuant to Section 8(a), may determine.
The information contained in this preliminary prospectus is not complete and may be changed. These securities may not be sold until the registration statement filed with the U.S. Securities and Exchange Commission is effective. This preliminary prospectus is not an offer to sell these securities and it is not soliciting an offer to buy these securities in any state where the offer or sale is not permitted.
| PRELIMINARY PROSPECTUS | SUBJECT TO COMPLETION, DATED December 3, 2025 |
|---|
[●] Shares
This is a firm commitment initial public offering of [●] shares of common stock, par value $0.01 per share, of Rank One Computing Corporation (the “Company” and “ROC”), a Colorado corporation.
Prior to this offering, there has been no public market for our common stock. We anticipate that the initial public offering price of our common stock will be between $[●] and $[●] per share with a $[●] assumed initial public offering price (which is the midpoint of the $[●] to $[●] range; this assumption is used throughout this prospectus).
We plan to apply to have our common stock listed on the Nasdaq Capital Market, or Nasdaq, under the symbol “ROC”. No assurance can be given that our application will be approved with Nasdaq. If shares of our common stock are not approved for listing on Nasdaq, we will not consummate this offering.
We are an emerging growth company under the Jumpstart Our Business Startups Act of 2012 and a “smaller reporting company” as defined in Rule 12b-2 of the Securities Exchange Act of 1934, as amended, and, as such, may elect to comply with certain reduced public company reporting requirements for this prospectus and future filings. See “Prospectus Summary — Implications of Being an Emerging Growth Company” and“Prospectus Summary — Implications of Being a Smaller Reporting Company.”
Investing in our common stock is speculative and involves a high degree of risk. Before making any investment decision, you should carefully review and consider all the information in this prospectus,including the risks and uncertainties described under “Risk Factors” beginning on page 9.
Neither the U.S. Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.
| Per Share | Total Without Over-Allotment Option | Total With Over-Allotment Option | |||
| Initial public offering price | $ | $ | $ | ||
|---|---|---|---|---|---|
| Underwriting discounts and commissions(1) | $ | $ | $ | ||
| Proceeds to us, before expenses | $ | $ | $ |
| (1) | Please see “Underwriting” beginning on page 96 for additional information regarding underwriters’ compensation. |
We have granted a 30-day option to the representative of the underwriters to purchase up to [●] additional shares of common stock solely to cover over-allotments, if any. If the representative of the underwriters exercises the option in full, the total underwriting discounts will be $[●] and the additional proceeds to us, before expenses, from the over-allotment option exercise will be $[●].
The underwriters expect to deliver the shares of common stock to purchasers on or about [●], 2025.
The date of this prospectus is [●], 2025.
TABLE OF CONTENTS
| PAGE | |
|---|---|
| PROSPECTUS SUMMARY | 1 |
| SUMMARY OF FINANCIAL INFORMATION | 7 |
| RISK FACTORS | 9 |
| CAUTIONARY NOTE REGARDING FORWARD-LOOKING STATEMENTS | 43 |
| USE OF PROCEEDS | 44 |
| DIVIDEND POLICY | 44 |
| CAPITALIZATION | 45 |
| DILUTION | 46 |
| MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS | 48 |
| BUSINESS | 56 |
| MANAGEMENT | 74 |
| EXECUTIVE AND DIRECTOR COMPENSATION | 82 |
| PRINCIPAL STOCKHOLDERS | 85 |
| CERTAIN RELATIONSHIPS AND RELATED PARTY TRANSACTIONS | 86 |
| DESCRIPTION OF CAPITAL STOCK | 87 |
| SHARES ELIGIBLE FOR FUTURE SALE | 90 |
| MATERIAL U.S. FEDERAL INCOME TAX CONSEQUENCES TO NON-U.S. HOLDERS | 92 |
| UNDERWRITING | 96 |
| LEGAL MATTERS | 101 |
| EXPERTS | 101 |
| WHERE YOU CAN FIND ADDITIONAL INFORMATION | 101 |
| INDEX TO FINANCIAL STATEMENTS | F-1 |
You should only rely on the information contained in this prospectus and in any free writing prospectus prepared by or on behalf of us and delivered or made available to you. Neither we nor the underwriters have authorized anyone to provide you with additional or different information. We are offering to sell, and seeking offers to buy, shares of our common stock only in jurisdictions where offers and sales are permitted. The information contained in this prospectus or a free writing prospectus is accurate only as of its date, regardless of its time of delivery or of any sale of shares of our common stock. Our business, financial condition, operating results, and prospects may have changed since that date.
For investors outside the United States: Neither we nor any of the underwriters have done anything that would permit this offering or possession or distribution of this prospectus in any jurisdiction where action for that purpose is required, other than in the United States. Persons outside of the United States who come into possession of this prospectus must inform themselves about, and observe any restrictions relating to, the offering of the shares of common stock and the distribution of this prospectus outside of the United States.
i
INDUSTRY AND MARKET DATA
Unless otherwise indicated, information in this prospectus concerning economic conditions, our industry, our markets and our competitive position is based on a variety of sources, including information from third-party industry analysts and publications and our own estimates and research. Some of the industry and market data contained in this prospectus are based on third-party industry publications. This information involves a number of assumptions, estimates and limitations.
The industry publications, surveys and forecasts and other public information generally indicate or suggest that their information has been obtained from sources believed to be reliable. None of the third-party industry publications used in this prospectus were prepared on our behalf. The industry in which we operate is subject to a high degree of uncertainty and risk due to a variety of factors, including those described in “Risk Factors” in this prospectus. These and other factors could cause results to differ materially from those expressed in these publications.
TRADEMARKS
We own or have rights to trademarks or trade names that we use in connection with the operation of our businesses, our corporate names, logos and website names. This prospectus contains references to our trademarks and service marks and to those belonging to other entities. Solely for convenience, trademarks and trade names referred to in this prospectus may appear without the ® or™ symbols, but such references are not intended to indicate, in any way, that we will not assert, to the fullest extent possible under applicable law, our rights or the rights of the applicable licensor to these trademarks and trade names. We do not intend our use or display of other companies’ trade names, trademarks, or service marks to imply a relationship with, or endorsement or sponsorship of us by any other companies. All other trademarks are the property of their respective owners.
ii
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.