---
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"
generated_at: "2026-08-17T21:02:25.573959+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.9
calibrated_materiality_score: 0.9
confidence: "high"
source: SEC EDGAR
---

# Nocera restates FY2024-2025 financials; goodwill cut $1.35M, 2025 net sales down $2.6M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.9
- calibrated_materiality_score: 0.9
- confidence: high
- sec_items: 4.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-26-006537
- JSON: https://secwatch.observer/filing/0001683168-26-006537.json
- Plain text: https://secwatch.observer/filing/0001683168-26-006537.txt

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