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Risk Profile Improvements

  • Going Concern (removed) — The going concern disclosure present in the baseline auditor's report and Note 1 is absent from the current filing's interim financial statements.
NASDAQ: NCRA NOCERA, INC. 10-K/A

revenue $11.0M, net income -$2.9M. Nocera 10-K/A restates per-share figures for 1-for-30 reverse split; adds interim financials

Filed August 28, 2026 · Period ending December 31, 2025 · Compared to 10-K/A Apr 21, 2026 · ~1 min read

Key Financials

SEC XBRL

Period financials are unchanged from the original 10-K/A (same period end Dec 31, 2025). This amendment updates disclosure only — see the diff below.

Key Changes

  • high

    Amendment adds restated unaudited interim financial statements for Q1-Q3 2025, including a $1.35M goodwill reduction and separate presentation of discontinued operations.

    Notes: Interim Financials view on EDGAR →
  • high

    All per-share amounts and weighted average shares are retroactively adjusted for a 1-for-30 reverse stock split effective July 6, 2026; loss per share rises to $6.15 from $0.21.

    MD&A: Reverse Split verify on EDGAR →
  • medium

    Foreign currency translation for 2025 is corrected from a $66,901 loss to $69,490 income, reducing total comprehensive loss by $136,391.

    MD&A: Comprehensive Loss verify on EDGAR →

2 more material changes behind this preview — plus the full narrative summary, section-by-section diffs against the prior filing, and verbatim quotes with EDGAR citations.

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View original filing on SEC.gov

Figures/quotes linked to EDGAR · Narrative written by AI · Aug 30, 2026 · How we verify