v3.26.3
INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
Jun. 30, 2026
Dec. 31, 2025
Current assets    
Cash and cash equivalents $ 4,792,297 $ 7,952,180
Accounts receivable 0 0
Advance to suppliers 1,732 1,732
Prepaid expenses and other current assets 312,500 315,430
Financial assets at fair value through profit or loss 0 0
Total current assets 5,106,529 8,269,342
Equity method investments 784,435 924,152
Property and equipment, net 881,090 882,783
Right-of-use assets 30,436 34,942
Digital assets 1,377,574 0
Total assets 8,180,064 10,111,219
Current liabilities    
Income tax payable 312,293 336,936
Accrued expenses and other liabilities 126,729 121,961
Dividend payable 70,312 177,326
Due to related parties 24,902 23,565
Financial lease liabilities - current 7,832 7,398
Warrant liability 0 25,859
Total current liabilities 542,068 693,045
Financial Liability at FVTPL 2,188,158 7,205,666
Lease liability 14,808 18,243
Total liabilities 2,745,034 7,916,954
Commitments and contingencies (Note 19)
Mezzanine Equity    
Total mezzanine equity 0 2,635,000
Equity    
Common stock ($0.001 par value; authorized 200,000,000 shares; 1,560,210 shares and 481,121 shares issued and outstanding as of June 30, 2026 and December 31, 2025, respectively, as adjusted for the 1-for-30 reverse stock split effected on July 6, 2026; see Note 21) 1,560 481
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 June 30, 2026 and December 31, 2025) 80 80
Additional paid-in capital 34,150,832 25,465,037
Statutory and other reserves 191,219 191,219
Accumulated losses (29,003,520) (26,188,471)
Accumulated other comprehensive income 94,859 90,919
Total Nocera, Inc.’s stockholders’ equity 5,435,030 (440,735)
Non-controlling interests 0 0
Total equity 5,435,030 (440,735)
Total liabilities, mezzanine equity, and equity 8,180,064 10,111,219
Series B Preferred Stock [Member]    
Mezzanine Equity    
Total mezzanine equity $ 0 $ 2,635,000