For the quarter ending 2026-03-31, NCRA has $8,976,830 in assets. $8,110,806 in debts. $5,367,067 in cash and cash equivalents.
| Balance Sheets | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Cash and cash equivalents | 5,367,067 | 7,952,180 | 2,034,205 | 150,130 |
| Accounts receivable | 0 | 0 | 128,512 | 109,951 |
| Advance to suppliers | 1,732 | - | 1,732 | 1,732 |
| Prepaid expenses and other current assets | 312,543 | 317,162 | 357,803 | 411,574 |
| Inventories, net | - | - | - | 22,771 |
| Financial assets at fair value through profit or loss | 0 | 0 | 0 | 0 |
| Total current assets | 5,681,342 | 8,269,342 | 2,522,252 | 696,158 |
| Investment | - | - | 184,776 | 454,300 |
| Equity method investments | 775,516 | 924,152 | - | - |
| Property and equipment, net | 881,937 | 882,783 | 1,281,849 | 1,345,109 |
| Right-of-use assets | 32,622 | 34,942 | - | - |
| Intangible asset, net | - | 0 | 85,597 | 89,673 |
| Goodwill | - | 0 | 1,847,713 | 1,847,713 |
| Digital assets | 1,605,413 | 0 | 6,482 | 6,735 |
| Total assets | 8,976,830 | 10,111,219 | 5,928,669 | 4,439,688 |
| Income tax payable | 323,396 | 336,936 | 134,746 | 152,494 |
| Long-term secured other borrowing current portion | - | - | 1,026 | 27,426 |
| Accrued expenses and other liabilities | 121,478 | 121,961 | - | - |
| Other payables and accrued liabilities | - | - | 258,806 | 269,162 |
| Dividend payable | 233,205 | 177,326 | 54,312 | 54,312 |
| Advance receipts | - | - | 14,183 | 42,148 |
| Due to related parties | 24,084 | 23,565 | 28,280 | 28,062 |
| Financial lease liabilities - current | 7,588 | 7,398 | - | - |
| Warrant liability | 0 | 25,859 | 528,159 | 107,852 |
| Total current liabilities | 709,751 | 693,045 | 1,019,512 | 681,456 |
| Financial liability at fvtpl | 7,384,541 | 7,205,666 | - | - |
| Long-term secured other borrowing | - | - | 24,698 | 0 |
| Lease liability | 16,514 | 18,243 | - | - |
| Total liabilities | 8,110,806 | 7,916,954 | 1,044,210 | 681,456 |
| Convertible preferred stock (0.001 par value series b preferred stock, 1,000,000 shares authorized, 3,500 shares issued and outstanding as of december 31, 2025) | - | 2,635,000 | - | - |
| Temporary Equity Value Excluding Additional Paid In Capital | 2,295,000 | - | - | - |
| Total mezzanine equity | 2,295,000 | 2,635,000 | - | - |
| Common stock (0.001 par value authorized 200,000,000 shares 15,300,113 shares and 14,433,630 shares issued and outstanding as of march 31, 2026 and december 31, 2025, respectively) | 15,300 | 14,433 | 14,367 | 14,367 |
| Preferred stock (0.001 par value authorized 10,000,000 shares series a preferred stock, 2,000,000 shares authorized, 80,000 shares issued and outstanding as of march 31, 2026 and december 31, 2025, respectively) | 80 | 80 | 84 | 80 |
| Additional paid-in capital | 25,734,339 | 25,451,085 | 28,074,941 | 25,439,945 |
| Statutory and other reserves | 191,219 | 191,219 | 191,219 | 191,219 |
| Accumulated losses | -27,462,212 | -26,188,471 | -23,479,395 | -21,978,606 |
| Accumulated other comprehensive income | 92,298 | 90,919 | 72,280 | 68,310 |
| Total nocera, inc.s stockholders equity | -1,428,976 | -440,735 | 4,873,496 | 3,735,315 |
| Non-controlling interests | 0 | 0 | 10,963 | 22,917 |
| Total equity | -1,428,976 | -440,735 | 4,884,459 | 3,758,232 |
| Total liabilities, mezzanine equity, and equity | 8,976,830 | 10,111,219 | 5,928,669 | 4,439,688 |
NOCERA, INC. (NCRA)
NOCERA, INC. (NCRA)