For the quarter ending 2026-03-31, NCRA had -$2,585,113 decrease in cash & cash equivalents over the period.
| Cash Flow | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Net loss | - | -2,880,041 | - | - |
| Loss on fair value change of financial assets at fvtpl | - | - | 0 | 3 |
| Impairment of goodwill | - | 0 | - | - |
| Written off of property and equipment | - | 87,332 | 0 | -87,332 |
| Share of profit of associates | - | - | 269,524 | 45,700 |
| Share-based compensation | - | - | 0 | 0 |
| Gain on fair value change of financial liabilities at fvtpl | - | 144,290 | - | - |
| Net loss | 998,545 | - | -1,512,024 | -760,262 |
| Depreciation expenses | 3,614 | -1,680 | 11,552 | 200,652 |
| Amortization | 0 | 4,076 | 4,076 | 8,152 |
| Gain on disposal of sy media | - | 87,603 | - | - |
| Loss on disposal of meixin | - | 155,263 | - | - |
| Share of (profit)/loss of associates | - | -24,152 | - | - |
| Unrealized (gains) losses on digital assets | -394,587 | - | - | - |
| Gain on fair value change of financial assets held for trading | - | 3 | - | - |
| Share of (profit)/loss of associates | -148,636 | - | - | - |
| Share-based compensation | - | 59,854 | - | - |
| Gain on fair value change of financial assets held for trading | 0 | - | - | - |
| Non-cash interest expenses arisen from convertible note | 178,875 | 115,275 | - | - |
| Accounts payable | - | - | - | 0 |
| Other | - | 538 | - | - |
| Non-cash interest expenses on lease liability | 355 | - | - | - |
| Notes payable | - | - | - | 0 |
| Accounts receivable, net | 0 | -6,741 | 17,154 | -33,455 |
| Inventories | 0 | 0 | -20,774 | 20,774 |
| Advance to suppliers | 0 | -13,344 | 0 | 6,672 |
| Prepaid expenses and other assets, net | -1,637 | -13,758 | -55,566 | -56,336 |
| Other non-current assets | 0 | -1,305 | -66 | -1,298 |
| Dividend payables | - | 123,014 | - | - |
| Accounts payable | 0 | - | - | - |
| Advanced from customers | 0 | -74,077 | - | - |
| Other payables and accrued liabilities | 2,543 | -246,025 | -9,916 | -105,518 |
| Income tax payable | -13,540 | 91,511 | -17,738 | 127,407 |
| Warrant liability | - | - | 420,307 | 31,005 |
| Subtract non-cash gain on warrant liabilities | 25,859 | 50,179 | - | - |
| Advance receipts | -134 | 59,870 | -27,859 | -31,741 |
| Net cash used in operating activities | -583,026 | -1,458,424 | -802,826 | -320,289 |
| Purchase of financial assets at fvtpl | - | - | - | 213 |
| Net proceeds from disposal of subsidiaries | - | 417,827 | 0 | 363,845 |
| Purchase of property and equipment | - | - | 0 | 0 |
| Proceeds from sale of property and equipment | 0 | 0 | - | - |
| Purchase of financial assets at fvtpl | - | 213 | -213 | - |
| Net cash inflow from acquisition of a subsidiary | - | - | 0 | 0 |
| Equity method investments | - | 900,000 | - | - |
| Proceeds from disposal of financial assets at fvtpl | 0 | 213 | 0 | - |
| Acquisition of associate | - | - | 0 | 500,000 |
| Payment for acquisition of right-of-use assets | - | 0 | - | - |
| Purchases of digital assets | 2,000,000 | - | - | - |
| Net cash (used in) provided by investing activities | -2,000,000 | 17,827 | 0 | -135,942 |
| Proceeds from issuance of preferred stock | - | 0 | 2,635,000 | - |
| Repayment of short-term bank loan | - | - | 1,817 | 3,634 |
| Proceeds from issuance of convertible notes | - | 7,280,000 | - | - |
| Proceeds from issuance of common stock | 0 | 11,700 | 0 | 240,000 |
| Payment of lease liabilities | 2,183 | 6,796 | - | - |
| Payment for secured other borrowings | - | 516 | - | - |
| Net cash (used in) provided by financing activities | -2,183 | 7,289,839 | 2,633,183 | 236,366 |
| Net effect of exchange rate changes on cash and cash equivalents | 96 | 68,733 | 53,718 | -114,166 |
| Net (decrease)/increase in cash and cash equivalents | -2,585,113 | 5,917,975 | 1,884,075 | -334,031 |
| Cash and cash equivalents at beginning of period | 7,952,180 | 2,034,205 | 484,161 | - |
| Cash and cash equivalents at end of period | 5,367,067 | 7,952,180 | 2,034,205 | - |
NOCERA, INC. (NCRA)
NOCERA, INC. (NCRA)