v3.26.1
INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Mar. 31, 2026
Dec. 31, 2025
Current assets    
Cash and cash equivalents $ 5,367,067 $ 7,952,180
Accounts receivable 0 0
Prepaid expenses and other current assets 314,275 317,162
Financial assets at fair value through profit or loss 0 0
Total current assets 5,681,342 8,269,342
Equity method investments 775,516 924,152
Property and equipment, net 881,937 882,783
Right-of-use assets 32,622 34,942
Digital assets 1,605,413 0
Total assets 8,976,830 10,111,219
Current liabilities    
Income tax payable 323,396 336,936
Accrued expenses and other liabilities 121,478 121,961
Dividend payable 233,205 177,326
Due to related parties 24,084 23,565
Financial lease liabilities - current 7,588 7,398
Warrant liability 0 25,859
Total current liabilities 709,751 693,045
Financial Liability at FVTPL 7,384,541 7,205,666
Lease liability 16,514 18,243
Total liabilities 8,110,806 7,916,954
Commitments and contingencies (Note 19)
Mezzanine Equity    
Total mezzanine equity 2,295,000 2,635,000
Equity    
Common stock (510,004 shares and 481,121 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively, as adjusted for the 1-for-30 reverse stock split effected on July 6, 2026. See Note 22) 510 481
Preferred stock ($0.001 par value; authorized 10,000,000 shares; Series A Preferred Stock, 2,000,000 shares authorized, 80,000 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively) 80 80
Additional paid-in capital 25,749,129 25,465,037
Statutory and other reserves 191,219 191,219
Accumulated losses (27,462,212) (26,188,471)
Accumulated other comprehensive income 92,298 90,919
Total Nocera, Inc.’s stockholders’ equity (1,428,976) (440,735)
Non-controlling interests 0 0
Total equity (1,428,976) (440,735)
Total liabilities, mezzanine equity, and equity 8,976,830 10,111,219
Series B Preferred Stock [Member]    
Mezzanine Equity    
Total mezzanine equity $ 2,295,000 $ 2,635,000