v3.26.1
CONSOLIDATED BALANCE SHEETS - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Current assets      
Cash and cash equivalents $ 7,952,180 $ 484,161  
Accounts receivable 0 41,941  
Prepaid expenses and other current assets 317,162 154,256  
Financial assets at fair value through profit or loss 0 210  
Total current assets 8,269,342 680,568  
Equity method investments 924,152 27,206  
Property and equipment, net 882,783 1,325,830  
Right-of-use assets 34,942 43,453  
Intangible asset, net 0 97,825  
Goodwill 0 726,025  
Other non-current assets 0 7,156  
Total assets 10,111,219 2,908,063  
Current liabilities      
Income tax payable 336,936 135,795  
Accrued expenses and other liabilities 121,961 448,348  
Dividend payable 177,326 54,312  
Due to related parties 23,565 27,116  
Financial lease liabilities - current 7,398 6,652  
Warrant liability 25,859 76,847  
Total current liabilities 693,045 749,070  
Financial Liability at FVTPL 7,205,666 0  
Lease liability 18,243 24,383  
Total liabilities 7,916,954 773,453  
Commitments and contingencies (Note 20)  
Mezzanine Equity      
Total mezzanine equity 2,635,000 0  
Equity      
Common stock ( 481,121 shares and 468,251 shares issued and outstanding as of December 31, 2025 and 2024, respectively, as adjusted for the 1-for-30 reverse stock split effected on July 6, 2026) 481 468  
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 December 31, 2025 and 2024) 80 80  
Additional paid-in capital 25,465,037 25,213,844  
Statutory and other reserves 191,219 191,219  
Accumulated losses (26,188,471) (23,335,453)  
Accumulated other comprehensive income 90,919 24,018  
Total Nocera, Inc.’s stockholders’ equity (440,735) 2,094,176  
Non-controlling interests 0 40,434  
Total equity (440,735) 2,134,610 $ 3,448,379
Total liabilities, mezzanine equity, and equity 10,111,219 2,908,063  
Series B Preferred Stock [Member]      
Mezzanine Equity      
Convertible preferred stock ($0.001 par value; Series B Preferred Stock, 1,000,000 shares authorized, 3,500 shares issued and outstanding as of December 31, 2025) $ 2,635,000 $ 0