Every material Form 8-K NOCERA, INC. has filed with the SEC since August 17, 2026, read and summarized by AI: what happened, the key figures, whether it reads positive or negative for shareholders, and how big a deal it is (impact 1-5). Newest first; each brief links to its own page and to the filing on SEC.gov.
Nocera, Inc. entered into a Strategic Partnership and Joint Distribution Agreement with E-PRO Display Co., Ltd. on September 17, 2026, appointing Nocera a non-exclusive worldwide distributor of pre-owned iPhone 17 Pro and iPhone 17 Pro Max handsets under an iFP buy-back program. The filing states the agreement imposes no minimum quantity, amount or term, and that the allocated volume and value are E-PRO's, not Nocera revenue or backlog, so shareholders cannot yet assess any financial effect.
iFP's August 26, 2026 written confirmation shows about 600,000 handsets with an aggregate awarded value of about $520.5 million allocated to E-PRO; the filing says this is not Nocera revenue, orders or backlog.
No minimum quantity, amount or term applies; each tranche requires a separate written sale and purchase contract, and either party may decline any tranche without liability.
Nocera's registration as a supplier of iFP is in progress and has not been completed.
Shipments are expected in tranches from late September 2026 through November 2026 from Dallas/Fort Worth and Houston, Texas; the initial term is 12 months, terminable on 30 days' notice.
On August 17, 2026, Nocera entered an employment agreement naming Shun-Chih Chuang Chief Financial Officer for an initial two-year term, with an annual salary of $84,000 and 100,000 company shares per year. The same day, the company signed a two-year consulting agreement with Chien-Hua Tseng for AI module strategy, with share grants that add to the company's common stock.
Shun-Chih Chuang becomes Chief Financial Officer under an employment agreement effective August 17, 2026, with an initial two-year term and an annual salary of $84,000 paid monthly.
The first 100,000 shares were issued to Chuang on execution; a second 100,000 shares are due at the start of the second year. The shares are unregistered and subject to transfer restrictions.
Chien-Hua Tseng's consulting agreement runs through August 16, 2028; 50,000 shares were issued on August 17, 2026, and 50,000 more are issuable on August 17, 2027 only if services continue.
Nocera's Board concluded on August 14, 2026 that its previously issued 2024 and 2025 annual financial statements and its 2025 quarterly statements should no longer be relied upon because of errors. The company is filing Amendment No. 2 to its 2025 Form 10-K with restated results, which lowers 2024 goodwill and reduces 2025 net sales, while the company has previously disclosed material weaknesses in internal controls.
Board concluded on August 14, 2026 that 2024 and 2025 annual statements and Q1-Q3 2025 interim statements should no longer be relied upon.
2024 goodwill reduced by about $1,351,703, from $2,077,728 to $726,025; accumulated losses at December 31, 2024 increased by about $2,096,572.
2025 net sales reduced by about $2,597,349, offset by lower cost of sales; total 2025 net loss unchanged.
Company cites material weaknesses in internal controls and says remedial measures may not prevent future misstatements.
Briefs are written by AI from the filing text and can contain mistakes — open the filing before acting on anything. Impact (1-5) and tone are the AI's reading of the filing for shareholders, not a price forecast. Not investment advice.
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