{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-23-006567","form_type":"8-K/A","ticker":"NCRA","cik":"0001756180","company_name":"NOCERA, INC.","filed_at":"2023-09-20T23:59:59+00:00","discovered_at":"2026-05-14T18:03:35.123102+00:00","generated_at":"2026-06-10T12:14:25.283340+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"medium","headline":"Nocera acquires 80% of Meixin for $4.3M via VIE agreements; pro forma shows combined assets $10.8M","bullets":["Purchase price of $4.3M for 80% controlling interest in Meixin, a Taiwan food processing and catering company.","Meixin's historical financial statements are unavailable due to poor accounting; only pro forma combined statements filed.","Pro forma combined balance sheet at June 30, 2022: total assets $10.755M, liabilities $0.979M, equity $9.776M.","Pro forma combined net loss for year ended June 30, 2022: $1.19M, primarily from Nocera's operations.","VIE agreements include voting rights proxy, exclusive business cooperation, and equity pledge, conferring control to Nocera."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-23-006567","json":"https://secwatch.observer/filing/0001683168-23-006567.json","markdown":"https://secwatch.observer/filing/0001683168-23-006567.md","text":"https://secwatch.observer/filing/0001683168-23-006567.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1756180/000168316823006567/0001683168-23-006567-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1756180/000168316823006567/nocera_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-10T12:14:25.283340+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}