{"schema_version":"secwatch.filing_event.v1","accession":"0001683168-26-006537","form_type":"8-K","ticker":"NCRA","cik":"0001756180","company_name":"NOCERA, INC.","filed_at":"2026-08-17T21:00:14+00:00","discovered_at":"2026-08-17T21:02:03.079750+00:00","generated_at":"2026-08-17T21:02:25.573959+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.9,"calibrated_materiality_score":0.9,"confidence":"high","headline":"Nocera restates FY2024-2025 financials; goodwill cut $1.35M, 2025 net sales down $2.6M","bullets":["Board concluded prior FY2024, FY2025, and Q1-Q3 2025 financials should no longer be relied upon due to errors.","Goodwill reduced ~$1,351,703 for FY2024, from $2,077,728 to $726,025; net loss for 2024 unchanged.","FY2025 net sales reduced ~$2,597,349, offset by cost-of-sales cuts and reclassifications to discontinued ops; net loss unchanged.","Restatement adds ~$2,096,572 to accumulated losses and $11,603 to AOCI as of Dec 31, 2024; lease and tax liabilities corrected.","Material weaknesses in internal controls cited; remediation includes IT systems, training, and segregation-of-duties improvements."],"urls":{"canonical":"https://secwatch.observer/filing/0001683168-26-006537","json":"https://secwatch.observer/filing/0001683168-26-006537.json","markdown":"https://secwatch.observer/filing/0001683168-26-006537.md","text":"https://secwatch.observer/filing/0001683168-26-006537.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1756180/000168316826006537/0001683168-26-006537-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1756180/000168316826006537/nocera_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-17T21:02:25.573959+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"}