secwatch.observer — SEC 8-K summary
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Issuer:     NOCERA, INC. (NCRA)
CIK:        0001756180
Form:       8-K
Filed at:   2026-08-17T21:00:14+00:00
Accession:  0001683168-26-006537
Event type: other_material
Sentiment:  negative
Materiality: 0.90
Item codes: 4.02
LLM model:  deepseek-v4-flash:cloud@v2

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

Source:
  EDGAR index:    https://www.sec.gov/Archives/edgar/data/1756180/000168316826006537/0001683168-26-006537-index.htm
  Primary doc:    https://www.sec.gov/Archives/edgar/data/1756180/000168316826006537/nocera_8k.htm
  HTML page:      https://secwatch.observer/filing/0001683168-26-006537

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