{"filing":{"accession_number":"0001683168-26-004203","cik":"0001756180","ticker":"NCRA","company_name":"NOCERA, INC.","form":"8-K","filing_date":"2026-05-21","report_date":null,"primary_document":"nocera_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1756180/000168316826004203/nocera_8k.htm"},"events":[{"id":9596,"run_id":8418,"accession_number":"0001683168-26-004203","anchor_item_number":"3.02","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"Nocera entered into an unregistered sale of equity securities as part of a Strategic Advisory Agreement with Phoenix MGMT \u0026 Consulting LLC, involving an initial $150,000 retainer, $50,000 monthly fees, quarterly equity grants, and transaction-based fees of 5% of M\u0026A value.","company_name":"NOCERA, INC.","ticker":"NCRA","filing_date":"2026-05-21","form":"8-K","submitted_at":null,"items":[{"id":1260,"accession_number":"0001683168-26-004203","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 3.02 explicitly addresses unregistered sales of equity securities, which is the defining characteristic of a dilutive issuance. The filing references Item 8.01 for details, but the Item 3.02 caption and structure confirm this is a disclosure of an unregistered equity sale—a material event that affects shareholder ownership and capitalization.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T03:21:46.446022+00:00","company_name":"","ticker":null,"filing_date":""},{"id":1261,"accession_number":"0001683168-26-004203","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"Nocera entered into a Strategic Advisory Agreement with Phoenix MGMT \u0026 Consulting LLC involving $150,000 initial retainer plus $50,000 monthly fees, quarterly equity grants, and transaction-based fees (5% of M\u0026A value). While this involves equity issuance and advisory services, it does not fit cleanly into exec_compensation (no named executive officer compensation), dilutive_issuance (not a primary capital raise), or ma_activity (advisory agreement, not an M\u0026A transaction itself). The material advisory relationship and equity commitment warrant disclosure as a significant material event outside the standard taxonomy.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T03:21:46.446022+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":1260,"accession_number":"0001683168-26-004203","item_number":"3.02","item_title":"Unregistered Sales of Equity Securities.","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"Item 3.02 explicitly addresses unregistered sales of equity securities, which is the defining characteristic of a dilutive issuance. The filing references Item 8.01 for details, but the Item 3.02 caption and structure confirm this is a disclosure of an unregistered equity sale—a material event that affects shareholder ownership and capitalization.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T03:21:46.446022+00:00","company_name":"NOCERA, INC.","ticker":"NCRA","filing_date":"2026-05-21"},{"id":1261,"accession_number":"0001683168-26-004203","item_number":"8.01","item_title":"Other Events.","event_type":"other_material","event_domain":"catchall","is_material":true,"confidence":0.72,"reasoning":"Nocera entered into a Strategic Advisory Agreement with Phoenix MGMT \u0026 Consulting LLC involving $150,000 initial retainer plus $50,000 monthly fees, quarterly equity grants, and transaction-based fees (5% of M\u0026A value). While this involves equity issuance and advisory services, it does not fit cleanly into exec_compensation (no named executive officer compensation), dilutive_issuance (not a primary capital raise), or ma_activity (advisory agreement, not an M\u0026A transaction itself). The material advisory relationship and equity commitment warrant disclosure as a significant material event outside the standard taxonomy.","classifier_version":"claude-haiku-4-5-20251001+prompt-9e0ffca5","taxonomy_version":"v1","classified_at":"2026-05-22T03:21:46.446022+00:00","company_name":"NOCERA, INC.","ticker":"NCRA","filing_date":"2026-05-21"}]}