{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-25-002713","form_type":"8-K","ticker":"NCRA","cik":"0001756180","company_name":"NOCERA, INC.","filed_at":"2025-04-21T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.597718+00:00","generated_at":"2026-05-23T10:26:14.288833+00:00","sec_items":["8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Nocera misses 10-K deadline; cites audit delays, warrant liability restatements, SEC comments","bullets":["Unable to file Form 10-K for FY ended Dec 31, 2024 by April 15, 2025 extended deadline.","Delay due to additional time needed to provide documentation to auditors for audit finalization.","Restating financials for interim periods ended March 31, June 30, and Sept 30, 2024 for warrant liabilities.","Company also responding to SEC comments and inquiries related to audit and financial statement review.","Intends to file Form 10-K as soon as reasonably practicable."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-25-002713","json":"https://secwatch.observer/filing/0001683168-25-002713.json","markdown":"https://secwatch.observer/filing/0001683168-25-002713.md","text":"https://secwatch.observer/filing/0001683168-25-002713.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1756180/000168316825002713/0001683168-25-002713-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1756180/000168316825002713/nocera_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T10:26:14.288833+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"}