Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

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NOCERA, INC.

CIK 1756180 NCRA·Agriculture, Forestry And Fishing · All EDGAR filings ↗

Progression

  1. Auditor change 8-K
  2. Going concern 10-K +71d
  3. Restatement 8-K +124d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Restatement SEC item code

NOCERA, INC. said previously issued financial statements should no longer be relied upon

Item 4.02(a) — management or the board reached the conclusion

Evidence
Item code
4.02
Item title
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
Limb
a
Limb basis
explicit item reference
Limb label
Item 4.02(a) — management or the board reached the conclusion
Severity
normal
Source
SEC 8-K item code
Why
The company told investors that previously issued financial statements should no longer be relied upon.

Source filing ↗

Going concern Filing comparison

NOCERA, INC. disclosed substantial doubt about its ability to continue as a going concern

No going-concern disclosure → Substantial doubt about ability to continue as a going concern

As reflected in the accompanying consolidated financial statements, for the year ended December 31, 2025 and 2024, the Company recorded a net loss of $2,880,041 and $4,490,375 and net cash used in operations of $2,585,122 and $2,095,549 and as of December 31, 2025 and 2024, the Company incurred an accumulated deficit of $26,188,471 and $23,335,453. These factors raise substantial doubt about the Company’s ability to continue as a going concern within one year of the date that the financial statements are issued. The financial statements do not include any adjustments that might be necessary…
Evidence
Blank check
No
Comparable
Yes
Current state
substantial_doubt
Current state label
Substantial doubt about ability to continue as a going concern
Direction
escalated
Located in
going-concern note
Prior filed
2025-06-20
Prior form
10-K/A
Prior state
none
Prior state label
No going-concern disclosure
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.

Source filing ↗ Prior filing ↗

Accounting standard newly cited Filing comparison

NOCERA, INC. cited accounting standard ASU 2016-02 for the first time in this filing series

The filing states this standard was adopted in 2019, so this is the first time it has been cited in this series rather than a change of policy in the current period.

Right-of-use Assets The Company adopted ASU No. 2016-02 Leases, on January 1, 2019, the beginning of the fiscal 2019, using the modified retrospective approach.
Evidence
Adopted
2016-02
Adoption year stated
2019
Caveat
The filing states this standard was adopted in 2019, so this is the first time it has been cited in this series rather than a change of policy in the current period.
Contexts
Right-of-use Assets The Company adopted ASU No. 2016-02 Leases, on January 1, 2019, the beginning of the fiscal 2019, using the modified retrospective approach.
New standards
2016-02
Prior filed
2025-06-20
Prior form
10-K/A
Restates existing policy
Yes
Source
accounting standards update (ASU) reference comparison
Why
An accounting standard (ASU) appears in this filing that did not appear in the previous comparable one, in a sentence describing it as adopted. That is a change in what the company discloses, which is not always a change of policy in the current period: the filing may state an adoption date years earlier.

Source filing ↗ Prior filing ↗

Late filing elevated Filing comparison

NOCERA, INC. told the SEC it could not file its annual report on time

The Registrant could not complete the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “Form 10-K”) due to a delay in obtaining and compiling information required to be included in the Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.
Evidence
Days past due date
-1
Other periodic reports filed
Yes
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
The Registrant could not complete the filing of its Annual Report on Form 10-K for the fiscal year ended December 31, 2025 (the “Form 10-K”) due to a delay in obtaining and compiling information required to be included in the Form 10-K, which delay could not be eliminated by the Registrant without unreasonable effort and expense.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗

Auditor change high SEC item code

NOCERA, INC.'s auditor resigned

The auditor resigned.

Evidence
Direction
resigned
Direction label
The auditor resigned
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
high
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.

Source filing ↗