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CONSOLIDATED BALANCE SHEETS - USD ($)
Dec. 31, 2025
Dec. 31, 2024
Current assets    
Cash and cash equivalents $ 7,952,180 $ 484,161
Accounts receivable 0 41,941
Prepaid expenses and other current assets 317,162 154,256
Financial assets at fair value through profit or loss 0 210
Total current assets 8,269,342 680,568
Equity method investments 924,152 27,206
Property and equipment, net 882,783 1,325,830
Right-of-use assets 34,942 43,453
Intangible asset, net 0 97,825
Goodwill 0 726,025
Other non-current assets 0 7,156
Total assets 10,111,219 2,908,063
Current liabilities    
Income tax payable 336,936 135,795
Accrued expenses and other liabilities 121,961 448,348
Dividend payable 177,326 54,312
Due to related parties 23,565 27,116
Financial lease liabilities - current 7,398 6,652
Warrant liability 25,859 76,847
Total current liabilities 693,045 749,070
Financial Liability at FVTPL 7,205,666 0
Lease liability 18,243 24,383
Total liabilities 7,916,954 773,453
Commitments and contingencies (Note 19)
Total mezzanine equity 2,635,000
Equity    
Common stock ($0.001 par value; authorized 200,000,000 shares; 14,433,630 shares and 14,047,539 shares issued and outstanding as of December 31, 2025 and 2024, respectively) 14,433 14,047
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 December 31, 2025 and 2024) 80 80
Additional paid-in capital 25,451,085 25,200,265
Statutory and other reserves 191,219 191,219
Accumulated losses (26,188,471) (23,335,453)
Accumulated other comprehensive income 90,919 24,018
Total Nocera, Inc.’s stockholders’ equity (440,735) 2,094,176
Non-controlling interests 0 40,434
Total equity (440,735) 2,134,610
Total liabilities, mezzanine equity, and equity 10,111,219 2,908,063
Series B Preferred Stock [Member]    
Current liabilities    
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 $ 0