Form 8-K

8-K — NOCERA, INC.

Accession: 0001683168-26-006537

Filed: 2026-08-17

Period: 2026-08-14

CIK: 0001756180

SIC: 0200 (AGRICULTURE PRODUCTION - LIVESTOCK & ANIMAL SPECIALTIES)

Item: Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

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UNITED

STATES

SECURITIES

AND EXCHANGE COMMISSION

WASHINGTON,

D.C. 20549

FORM

8-K

CURRENT

REPORT

Pursuant

to Section 13 or 15(d) of the Securities Exchange Act of 1934

Date of

Report (date of earliest event reported): August

14, 2026

NOCERA,

INC.

(Exact

name of registrant as specified in charter)

Nevada

001-41434

16-1626611

(State or other jurisdiction

of incorporation)

(Commission

File Number)

(IRS Employer

Identification No.)

(Building B), No. 185, Sec. 1, Datong Rd., Xizhi

Dist., New Taipei City Taiwan

221,

ROC

(Address

of principal executive offices and zip code)

(886)

910-163-358

(Registrant’s

telephone number, including area code)

N/A

(Former name or former address, if changed since

last report)

Check

the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of registrant under any

of the following provisions:

☐

Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐

Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐

Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐

Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities

registered pursuant to Section 12(b) of the Act:

Title

of each class

Trading

Symbol

Name

of each exchange on which registered

Common

Stock, par value $0.001 per share

NCRA

The Nasdaq

Stock Market LLC

Indicate

by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405

of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter)

Emerging

growth company ☒

an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying

with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ◻

Item 4.02. Non-Reliance on Previously Issued Financial

Statements or a Related Audit Report or Completed Interim Review.

On August 14, 2026, the Board of Directors (the

“Board”) of Nocera, Inc. (the “Company”), after discussion with management, concluded that the Company’s

previously issued consolidated financial statements for the fiscal year ended December 31, 2024 and December 31, 2025, as included in

the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2025 filed with the Securities and Exchange Commission

(the “SEC”) on April 15, 2026 (the “Original 10-K”), as amended on April 21, 2026 (the “First Amendment”),

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 due to errors identified in those financial statements.

In connection with the preparation of Amendment

No. 2 to the Annual Report on Form 10-K/A for the fiscal year ended December 31, 2025 (the “Second Amendment”), filed concurrently

herewith, the Company, in consultation with its independent registered public accounting firm, performed a comprehensive reassessment

of certain accounting conclusions, underlying supporting documentation, and the application of U.S. generally accepted accounting principles

(“U.S. GAAP”). As a result, management identified errors in the previously issued financial statements requiring restatement.

The principal adjustments reflected in the restatement relate to the following categories:

(i) Goodwill: The Company recorded an reduction

in goodwill of approximately $1,351,703 in the restated 2024 financial statements, decreasing the carrying amount of goodwill for fiscal

year 2024 from $2,077,728, as previously reported, to $726,025, reflecting a reassessment of the recoverability of goodwill associated

with certain acquisitions.

(ii) Balance Sheet Reclassifications: The Company

identified certain accounts receivable ($102,568), prepaid expenses ($497,317), property and equipment ($66,015), and other non-current

assets ($349) that were not appropriately presented in the originally filed 2024 financial statements. These items were reclassified or

written off based on a comprehensive reassessment of underlying supporting documentation.

(iii) Accrued Liabilities and Income Tax: The

Company identified additional income tax payable of approximately $110,669 and adjustments to accrued expenses and other liabilities that

were not properly recorded in the originally filed 2024 financial statements.

(iv) Right-of-Use Assets and Lease Liabilities:

The Company determined that certain finance lease right-of-use assets ($43,453) and the corresponding lease liabilities ($6,652 current

and $8,511 non-current) were not properly recognized in the originally filed 2024 financial statements.

(v) Other Adjustments: The Company made additional

conforming adjustments to accumulated other comprehensive income ($11,603) and equity accounts to properly reflect the cumulative impact

of the foregoing corrections.

The aggregate net impact of the restatement adjustments

on total stockholders’ equity as of December 31, 2024 was an increase of accumulated losses of approximately $2,096,572 with additional

accumulated other comprehensive income of approximately $11,603. Net loss for the year ended December 31, 2024 was unchanged as a result

of the restatement. For the fiscal year ended December 31, 2025, the restatement resulted in a reduction of previously reported net sales

of approximately $2,597,349, offset by corresponding reductions in cost of sales and reclassification of certain amounts to discontinued

operations, such that total net loss for 2025 was unchanged.

The restated financial statements are included

in the Second Amendment, filed with the SEC concurrently herewith. Note 2 to the consolidated financial statements in the Second Amendment

provides a detailed tabular presentation of the impact of the restatement on each affected financial statement line item for each affected

period, in accordance with ASC 250-10-50-7.

The Board and the Audit Committee of the Board

has discussed the matters disclosed in this Item 4.02(a) with its independent registered public accounting firm, SFAI Malaysia PLT.

The Company has previously disclosed material weaknesses

in its internal control over financial reporting, including the lack of written documentation of internal control policies and procedures,

insufficient monitoring and review controls over the financial reporting closing process, and inadequate segregation of duties. The Company

believes that these material weaknesses contributed to the errors that gave rise to the restatement. The Company is in the process of

implementing remedial measures to address these material weaknesses, including investing in information technology systems, enhancing

its organizational structure to support financial reporting, providing additional training to accounting personnel, and establishing effective

general controls over information technology systems. There can be no assurance that these measures will be sufficient to prevent future

material misstatements.

SIGNATURES

Pursuant to the requirements of the Securities Exchange

Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

NOCERA, INC.

Date: August 17, 2026

By: /s/ Andy Ching-An Jin

Name: Andy Ching-An Jin

Title: Chief Executive Officer

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