{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-002271","form_type":"8-K","ticker":"NCRA","cik":"0001756180","company_name":"NOCERA, INC.","filed_at":"2025-04-03T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.597502+00:00","generated_at":"2026-05-23T22:42:48.276605+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Nocera restates 2024 quarterly financials; warrant liability overstated by 70%","bullets":["Board concludes unaudited Q1-Q3 2024 financials should no longer be relied upon due to material errors.","Failed to recognize $552,173 decrease in warrant liability fair value; total liabilities overstated by ~35%.","Reported net loss of $1.16M for 2024 materially impacted; restated financials in 10-K due by April 15, 2025.","Material weakness in internal control over financial reporting identified; disclosure controls ineffective.","Discussed with independent auditor Enrome LLP; restated figures to be included in 2024 Form 10-K."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-002271","json":"https://secwatch.observer/filing/0001683168-25-002271.json","markdown":"https://secwatch.observer/filing/0001683168-25-002271.md","text":"https://secwatch.observer/filing/0001683168-25-002271.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1756180/000168316825002271/0001683168-25-002271-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1756180/000168316825002271/nocera_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T22:42:48.276605+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"}