| LOSS PER SHARE |
Note 17 LOSS PER SHARE
Basic loss per share is computed by dividing net
loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. Basic and diluted
weighted average shares outstanding for the three and six months ended June 30, 2026 and 2025 have been retroactively adjusted to reflect
the 1-for-30 reverse stock split effected on July 6, 2026. The 2025 share and per-share amounts are as restated. See Note 21.
| Schedule of loss per share | |
| | | |
| | |
| | |
Three months ended June 30, |
| | |
2026 | |
2025 |
| |
|
$ |
|
|
$ |
|
| Net loss | |
| (1,541,308 | ) | |
| (327,362 | ) |
| Net loss attributable to non-controlling interest | |
| – | | |
| 10,937 | |
| Net loss attributable to Nocera shareholders | |
| (1,541,308 | ) | |
| (316,425 | ) |
| | |
| | | |
| | |
| Net loss from continuing operations | |
| (1,541,308 | ) | |
| (272,678 | ) |
| Net (loss) gain from discontinued operations | |
| – | | |
| (54,684 | ) |
| | |
| | | |
| | |
| Weighted Average Shares Outstanding – Basic and Diluted | |
| 1,560,210 | | |
| 478,918 | |
| | |
| | | |
| | |
| Net loss per share from continuing operations – basic and diluted | |
| (0.9879 | ) | |
| (0.5465 | ) |
| Net loss per share from discontinued operations – basic
and diluted | |
| – | | |
| (0.1142 | ) |
| Loss per share – basic and diluted | |
| (0.9879 | ) | |
| (0.6607 | ) |
| | |
| |
|
| | |
Six months ended June 30, |
| | |
2026 | |
2025 |
| |
|
$ |
|
|
$ |
|
| Net loss | |
| (2,815,049 | ) | |
| (584,311 | ) |
| Preferred stock dividends | |
| (70,126 | ) | |
| – | |
| Net loss attributable to non-controlling interest | |
| – | | |
| 20,537 | |
| Net loss attributable to Nocera shareholders | |
| (2,885,175 | ) | |
| (563,774 | ) |
| | |
| | | |
| | |
| Net loss from continuing operations | |
| (2,815,049 | ) | |
| (481,623 | ) |
| Net (loss) gain from discontinued operations | |
| – | | |
| (102,688 | ) |
| | |
| | | |
| | |
| Weighted Average Shares Outstanding – Basic and Diluted | |
| 1,560,210 | | |
| 478,918 | |
| | |
| | | |
| | |
| Net loss per share from continuing operations – basic and diluted | |
| (1.8492 | ) | |
| (0.9628 | ) |
| Net loss per share from discontinued operations – basic
and diluted | |
| – | | |
| (0.2144 | ) |
| Loss per share – basic and diluted | |
| (1.8492 | ) | |
| (1.1772 | ) |
|