Item 5. Market for Registrant’s Common Equity
Item 5. Market for Registrant’s Common
Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities
Market Information
Effective February 20, 2026, our common stock was listed and began
trading on The Nasdaq Stock Market LLC (Nasdaq Capital Market) under the symbol “ROC”. Prior to February 20, 2026, there was
no public trading market for our common stock. The last reported sales price for our common stock as reported on the Nasdaq Capital Market
on March 27, 2026 was $6.81.
Holders of Record
As of March 27, 2026, there were 15 holders of record of our common
stock. Because many of our shares of common stock are held by brokers and other institutions on behalf of stockholders, we are unable
to estimate the total number of stockholders represented by these record holders.
Dividend Policy
Prior to the revocation of our Subchapter S election
in 2024, the Company made distributions to shareholders in connection with our status as an S corporation, including distributions to
assist shareholders with their pass-through tax obligations. These distributions were made in our capacity as an S corporation and were
not dividends declared on our capital stock. Since our conversion to C corporation status in 2024, we have not declared or paid any cash
dividends on our capital stock, and we do not anticipate paying any cash dividends in the foreseeable future.
We intend to retain any future earnings for the
foreseeable future. Any future determination to declare cash dividends will be made at the discretion of our Board of Directors, subject
to applicable laws, and will depend on a number of factors, including our financial condition, results of operations, capital requirements,
contractual restrictions, general business conditions, and other factors that our Board of Directors may deem relevant. In addition, we
may enter into credit agreements or other borrowing arrangements in the future that may restrict our ability to declare and pay cash dividends.
Securities Authorized for Issuance Under
Equity Compensation Plans
The information required by Item 5 of Part II
of this Annual Report regarding equity compensation plans is incorporated herein by reference to Item 12 of Part III of this Annual Report.
Recent Sales and Issuances of Unregistered
Securities
The Company has not sold any securities within the past three years
that were not registered under the Securities Act.
Use of Proceeds from Registered Securities
On February 23, 2026, we closed our initial public
offering (the “IPO”) in which we issued and sold 4,000,000 shares of common stock, and on March 26, 2026, as part of the IPO,
we closed on a partial exercise of overallotment option in which we issued and sold 58,477 shares of common stock. The shares sold in
our IPO were registered under the Securities Act pursuant to (i) our Registration Statement on Form S-1, as amended (File No. 333-291913),
which was declared effective by the SEC on January 30, 2026, and (ii) our Registration Statement on Form S-1MEF (File No. 333-293601),
which became effective automatically upon filing. Our shares of common stock were sold at an IPO price of $6.00 per share, which generated
net proceeds of approximately $21.5 million after deducting underwriting discounts and commissions of approximately $1.7 million, expenses
paid to or for underwriters of approximately $0.4 million, and other expenses of approximately $0.8 million. We incurred offering expenses
of approximately $2.9 million.
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The IPO closed after December 31, 2025, and thus
we had not used any amount of the net proceeds as of December 31, 2025.
There has been no material change in our planned
use of net proceeds from our IPO as described under the heading “Use of Proceeds” in our final prospectus, filed with the
SEC on February 20, 2026 pursuant to Rule 424(b)(4) under the Securities Act.
The Benchmark Company, LLC acted as representative
of the underwriters.
Issuer Purchases of Equity Securities
We have not performed any stock repurchases on
our capital stock in any month within the fourth quarter of the year ended December 31, 2025.
Item 6. RESERVED