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AI brief of an SEC Form 8-K · NOCERA, INC. (NCRA)

Nocera restates 2024 and 2025 financials; prior statements no longer reliable

Negative Impact 5 of 5 legal/regulatory Written later

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.

Key points

  • 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.

The filing

CompanyNOCERA, INC. (NCRA)
Form8-K, current report
Filed with the SECAug 17, 2026, 5:00 PM ET
Accession number0001683168-26-006537

Items reported: 4.02 Non-Reliance on Prior Financials

Read the filing on SEC.gov ↗

Written by AI on Nov 9, 2026, 11:43 AM ET, from this filing only. Written later: this filing was briefed after the fact, when past filings were added to the site, so the brief may be read with hindsight; the filing itself is the record of what was known on August 17, 2026.

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.