v3.25.2
INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Jun. 30, 2025
Dec. 31, 2024
Current assets    
Cash and cash equivalents $ 150,130 $ 484,161
Accounts receivable, net 109,951 144,509
Inventories, net 22,771 0
Advance to suppliers 1,732 8,404
Prepaid expenses and other assets, net 411,574 643,169
Financial assets at fair value through profit or loss 0 210
Total current assets 696,158 1,280,453
Investment 454,300 27,206
Property and equipment, net 1,345,109 1,391,845
Intangible assets - customer relations 89,673 97,825
Goodwill 1,847,713 2,077,728
Other non-current asset 6,735 7,505
Total assets 4,439,688 4,882,562
Current liabilities    
Other payables and accrued liabilities 269,162 376,660
Advance receipts 42,148 72,505
Due to related parties 28,062 27,116
Warrant liability 107,852 76,847
Long-term secured other borrowing – current portion 27,426 6,631
Dividend payable 54,312 54,312
Income tax payable 152,494 25,126
Total current liabilities 681,456 639,197
Long-term secured other borrowing 0 23,786
Total liabilities 681,456 662,983
Commitments and contingencies (Note 20)
Stockholders’ equity    
Common stock ($0.001 par value; authorized 200,000,000 shares; 14,367,539 shares and 14,047,539 shares issued and outstanding as of June 30, 2025 and December 31, 2024, respectively) 14,367 14,047
Preferred stock ($0.001 par value; authorized 10,000,000 shares; Series A Preferred Stock, 2,000,000 authorized, 80,000 shares and 80,000 shares issued and outstanding as of June 30, 2025 and December 31, 2024, respectively) 80 80
Additional paid-in capital (1) 25,439,945 25,200,265
Statutory and other reserves 191,219 191,219
Accumulated losses (21,978,606) (21,238,881)
Accumulated other comprehensive income 68,310 12,415
Total Nocera, Inc.’s stockholders’ equity 3,735,315 4,179,145
Non-controlling interests 22,917 40,434
Total stockholders’ equity 3,758,232 4,219,579
Total liabilities and stockholders’ equity $ 4,439,688 $ 4,882,562