{"filing":{"accession_number":"0001683168-26-006537","cik":"0001756180","ticker":"NCRA","company_name":"NOCERA, INC.","form":"8-K","filing_date":"2026-08-17","report_date":"2026-08-14","primary_document":"nocera_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1756180/000168316826006537/nocera_8k.htm"},"events":[{"id":28316,"run_id":25889,"accession_number":"0001683168-26-006537","anchor_item_number":"4.02","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"summary":"The Board concluded on August 14, 2026 that previously issued consolidated financial statements for fiscal years 2024 and 2025, as well as interim quarterly statements, should no longer be relied upon due to identified errors requiring restatement. The restatement involves material adjustments across multiple categories: goodwill reduction of $1.35M, balance sheet reclassifications totaling ~$666K, income tax adjustments of $111K, lease accounting corrections, and cumulative equity impact of $2.1M in accumulated losses. This is a classic Item 4.02 non-reliance disclosure triggering a financial restatement.","company_name":"NOCERA, INC.","ticker":"NCRA","filing_date":"2026-08-17","form":"8-K","submitted_at":null,"items":[{"id":30226,"accession_number":"0001683168-26-006537","item_number":"4.02","item_title":"Non-Reliance on Previously Issued Financial","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Board concluded on August 14, 2026 that previously issued consolidated financial statements for fiscal years 2024 and 2025, as well as interim quarterly statements, should no longer be relied upon due to identified errors requiring restatement. The restatement involves material adjustments across multiple categories: goodwill reduction of $1.35M, balance sheet reclassifications totaling ~$666K, income tax adjustments of $111K, lease accounting corrections, and cumulative equity impact of $2.1M in accumulated losses. This is a classic Item 4.02 non-reliance disclosure triggering a financial restatement.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T21:01:51.468468+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":30226,"accession_number":"0001683168-26-006537","item_number":"4.02","item_title":"Non-Reliance on Previously Issued Financial","event_type":"restatement","event_domain":"financial","is_material":true,"confidence":0.98,"reasoning":"The Board concluded on August 14, 2026 that previously issued consolidated financial statements for fiscal years 2024 and 2025, as well as interim quarterly statements, should no longer be relied upon due to identified errors requiring restatement. The restatement involves material adjustments across multiple categories: goodwill reduction of $1.35M, balance sheet reclassifications totaling ~$666K, income tax adjustments of $111K, lease accounting corrections, and cumulative equity impact of $2.1M in accumulated losses. This is a classic Item 4.02 non-reliance disclosure triggering a financial restatement.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-17T21:01:51.468468+00:00","company_name":"NOCERA, INC.","ticker":"NCRA","filing_date":"2026-08-17"}]}