---
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"
generated_at: "2026-05-23T22:42:48.276605+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Nocera restates 2024 quarterly financials; warrant liability overstated by 70%

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-25-002271
- JSON: https://secwatch.observer/filing/0001683168-25-002271.json
- Plain text: https://secwatch.observer/filing/0001683168-25-002271.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.