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LOSS PER SHARE
 12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
LOSS PER SHARE

Note 18      LOSS PER SHARE

 

Basic loss per share is computed by dividing net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period.

          
   For the years ended
December 31,		 
   2025   2024 
   $   $ 
Net loss   (2,880,041)   (4,490,375)
Preferred dividends   (123,014)   (16,000)
Net loss attributable to non-controlling interest   43,024    39,342 
Net loss attributable to Nocera Shareholders   (2,960,032)   (4,467,033)
           
Net loss from continuing operations   (2,509,665)   (4,293,670)
Net gain (loss) from discontinued operations   (370,376)   (196,705) 
           
Weighted Average Shares Outstanding – Basic and Diluted   14,306,487    13,249,705 
           
Net loss per share from continuing operations – basic and diluted   (0.1810)   (0.3223)
Net (loss) income per share from discontinued operations – basic and diluted   (0.0259)   (0.0148)
Loss per share – basic and diluted   (0.2069)   (0.3371)

  

The Company has outstanding potentially dilutive securities, including convertible preferred stock, convertible notes and warrants. However, for the years ended December 31, 2025 and 2024, the Company reported a net loss and, as a result, all potentially dilutive securities were excluded from the calculation of diluted loss per share because their effect would be anti-dilutive.

 

Accordingly, diluted loss per share is the same as basic loss per share for the periods presented.