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Nocera Inc
2030 Powers Ferry Rd SE Ste 212
Phone: (404) 816-8240p:404 816-8240 NEW TAIPEI CITY, 221  Taiwan Ticker: NCRA NCRA

On August 14, 2026, the Audit Committee of the Board of Directors of Nocera, Inc., following discussion with and upon the recommendation of management, concluded that the unaudited consolidated financial statements for the fiscal year ended December 31, 2024 and December 31, 2025, and the unaudited interim condensed consolidated financial statements for the quarterly periods ended March 31, 2025, June 30, 2025, and September 30, 2025 should no longer be relied upon. The company identified errors requiring restatement related to: (i) a reduction in goodwill of approximately $1,351,703; (ii) balance sheet reclassifications involving accounts receivable, prepaid expenses, property and equipment, and other non-current assets; (iii) additional income tax payable and adjustments to accrued expenses; (iv) improper recognition of finance lease right-of-use assets and corresponding lease liabilities; and (v) conforming adjustments to accumulated other comprehensive income and equity accounts. The aggregate impact on total stockholders' equity as of December 31, 2024 was an increase in accumulated losses of approximately $2,096,572. The company's previously disclosed material weaknesses in internal control over financial reporting contributed to these errors.

Business Summary
Nocera, Inc. is principally engaged in the development and production of land-based Recirculating Aquaculture Systems (RAS) for fish farming. The Company is involved in the trading of aquatic products and the production of food products. Additionally, the Company operates an e-commerce business in the People’s Republic of China, utilizing live-streaming platforms to facilitate the sale of consumer goods. Its segments include Fish Trading and E-Commerce. The Fish Trading segment is carried out by its wholly owned subsidiary, Nocera Inc. Taiwan Branch (NTB). NTB engages in the trading of fish, primarily eels, in the Republic of Taiwan. In the E-Commerce segment, which is administered through Zhejiang Xinca Mutual Entertainment Culture Media Co., Ltd. (Xinca). It acts as an agent in facilitating the sale of third-party products through live-streaming e-commerce platforms. In addition, it designs RAS for fish farming and consults with customers on the manufacture and installation of RAS.
(Source: 6-K)

Scores and Ratings
FRISK®
Score
Z''
Score
PAYCE®
Score
DBT
Index
Moody's
Rating
Fitch
Rating
DBRS
Rating
-Yes-----

Financials, News and Filings
Latest
Statement
Last
Audit

News
SEC
Filings
Bankruptcy
Filings
Suit &
Judgment
Filings
Tax
Lien
Filings
3/31/202612/31/2025YesYes---

Officers and Directors

Title

Name

Age
Title
Date
Start
Date
Chief Executive Officer Ching-AnJin 44 7/31/2023 7/31/2023
CEO, President, CFO, Secretary & Director Erik S.Nelson
Chief Financial Officer Shun-ChihChuang 36 10/28/2019 10/28/2019
6 additional Officers and Directors records available in full report.

Business Names
Business Name
Grand Smooth Inc Limited
Guizhou Grand Smooth Technology Ltd.
LONGWOOL SAS
6 additional Business Names available in full report.

General Information
Number of Employees: 19 (As of 12/31/2024)
Outstanding Shares: 2,376,148 (As of 8/27/2026)
Shareholders: 442
Stock Exchange: NASD
Federal Tax Id: 161626611


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Sunday, September 13, 2026