| NOCERA, INC. (NCRA) |
| Q2-CY2026 | Q1-CY2026 | Q4-CY2025 | Q3-CY2025 | Q2-CY2025 | Q1-CY2025 | Q4-CY2024 | Q3-CY2024 | Q2-CY2024 | Q1-CY2024 | Q4-CY2023 | Q3-CY2023 | Q2-CY2023 | Q1-CY2023 | Q4-CY2022 | Q3-CY2022 | Q2-CY2022 | Q1-CY2022 | Q4-CY2021 | Q3-CY2021 | Q2-CY2021 | Q1-CY2021 | Q4-CY2020 | Q3-CY2020 | Q2-CY2020 | Q1-CY2020 | Q4-CY2019 | Q3-CY2019 | Q2-CY2019 | Q1-CY2019 | Q4-CY2018 | Q3-CY2018 | Q2-CY2018 | Q1-CY2018 | Q4-CY2017 | Q3-CY2017 | Q2-CY2017 | Q1-CY2017 | Q4-CY2016 | Q3-CY2016 | Q2-CY2016 | Q1-CY2016 | Q4-CY2015 | Q3-CY2015 | Q2-CY2015 | Q1-CY2015 | Q4-CY2014 | Q3-CY2014 | Q2-CY2014 |
| Balance Sheet Date | | | 2025-Dec-31 | 2025-Sep-30 | 2025-Jun-30 | 2025-Mar-31 | 2024-Dec-31 | 2024-Sep-30 | 2024-Jun-30 | 2024-Mar-31 | 2023-Dec-31 | | | | | | | | | | | 2021-Mar-31 | 2020-Dec-31 | 2020-Sep-30 | 2020-Jun-30 | 2020-Mar-31 | 2019-Dec-31 | 2019-Sep-30 | 2019-Jun-30 | 2019-Mar-31 | 2018-Dec-31 | | | | | | | | | | | | | | | | | | |
| Fiscal Period | | | Q4-FY2025 | Q3-FY2025 | Q2-FY2025 | Q1-FY2025 | Q4-FY2024 | Q3-FY2024 | Q2-FY2024 | Q1-FY2024 | Q4-FY2023 | | | | | | | | | | | Q1-FY2021 | Q4-FY2020 | Q3-FY2020 | Q2-FY2020 | Q1-FY2020 | Q4-FY2019 | Q3-FY2019 | Q2-FY2019 | Q1-FY2019 | Q4-FY2018 | | | | | | | | | | | | | | | | | | |
| Total Assets | | | 10,111,219$ | 5,928,669$ | 4,439,688$ | 4,820,761$ | 2,908,063$ | 6,047,792$ | 6,257,211$ | 6,603,914$ | 5,034,043$ | | | | 8,140,319$ | | | | | | | 5,244,175$ | 4,924,941$ | 511,310$ | 3,230,563$ | 3,366,047$ | 3,359,189$ | 4,376,890$ | 4,251,557$ | 4,385,299$ | 4,241,353$ | | | | 108,994$ | | | | | | | | | | | | | | |
| Total Current Assets | | | 8,269,342$ | 2,522,252$ | 696,158$ | 1,275,416$ | 680,568$ | 1,215,198$ | 1,376,148$ | 1,939,627$ | 1,712,201$ | | | | 3,236,834$ | | | | | | | 4,382,090$ | 4,081,283$ | 508,708$ | 2,443,652$ | 2,553,826$ | 2,502,640$ | 3,488,623$ | 3,354,048$ | 4,173,318$ | 4,182,651$ | | | | 108,994$ | | | | | | | | | | | | | | |
| Cash and Cash Equivalents | | | 7,952,180$ | 2,034,205$ | 150,130$ | 531,771$ | 484,161$ | 372,270$ | 586,424$ | 961,777$ | 1,229,580$ | | | | 2,906,074$ | | | | | | | 607,452$ | 1,023,531$ | 251,866$ | 344,781$ | 496,495$ | 28,539$ | 19,748$ | 2,567$ | 23,426$ | 7,207$ | 26,830$ | 223,416$ | 221,442$ | 1,432$ | | | | | | | | | | | | | | |
| Receivables | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Other Current Assets | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Assets Held for Sale in Short Term | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Total Noncurrent Assets | | | 1,841,877$ | 3,406,417$ | 3,743,530$ | 3,545,345$ | 2,227,495$ | 4,832,594$ | 4,881,063$ | 4,664,287$ | 3,321,842$ | | | | 4,903,485$ | | | | | | | 862,085$ | 843,658$ | 2,602$ | 786,911$ | 812,221$ | 856,549$ | 888,267$ | 897,509$ | 211,981$ | 58,702$ | | | | 0$ | | | | | | | | | | | | | | |
| Goodwill | | | | 1,847,713$ | 1,847,713$ | 2,077,728$ | 726,025$ | 3,236,900$ | 3,236,900$ | 3,006,885$ | 1,655,182$ | | | | 3,905,735$ | | | | | | | 336,922$ | 332,040$ | | | | 0$ | | | | | | | | | | | | | | | | | | | | | | |
| Other Intangible Assets | | | | 85,597$ | 89,673$ | 93,749$ | 97,825$ | 101,901$ | 105,977$ | 110,053$ | 114,129$ | | | | 130,434$ | | | | | | | | 0$ | 0$ | 415,202$ | 439,402$ | 473,935$ | 484,176$ | 525,306$ | | 0$ | | | | | | | | | | | | | | | | | | |
| Physical Assets | | | 882,783$ | 1,281,849$ | 1,345,109$ | 1,342,060$ | 1,325,830$ | 1,455,478$ | 1,486,270$ | 1,537,692$ | 1,547,801$ | | | | 844,613$ | | | | | | | 73,577$ | 50,926$ | 399$ | 167,442$ | 179,380$ | 194,809$ | 203,508$ | 222,192$ | 55,999$ | 58,702$ | | | | 0$ | | | | | | | | | | | | | | |
| Other Noncurrent Assets | | | | 6,482$ | 6,735$ | 4,373$ | 7,156$ | 9,847$ | 24,632$ | 9,657$ | 4,730$ | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Assets Held for Sale in Long Term | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Total Liabilities | | | 7,916,954$ | 1,044,210$ | 681,456$ | 706,384$ | 773,453$ | 619,988$ | 589,862$ | 1,517,207$ | 1,585,664$ | | | | 1,958,072$ | | | | | | | 2,542,807$ | 2,374,549$ | 40,423$ | 2,158,394$ | 2,373,941$ | 2,596,776$ | 2,732,404$ | 2,572,836$ | 2,538,487$ | 2,289,350$ | | | | 113,220$ | | | | | | | | | | | | | | |
| Total Current Liabilities | | | 685,646$ | 1,019,512$ | 681,456$ | 706,384$ | 742,418$ | 586,288$ | 555,770$ | 1,481,120$ | 1,585,664$ | | | | 1,521,731$ | | | | | | | 2,542,807$ | 2,374,549$ | 40,423$ | 2,158,394$ | 2,373,941$ | 2,596,776$ | 1,831,111$ | 2,521,516$ | 2,460,790$ | 2,209,041$ | | | | 113,220$ | | | | | | | | | | | | | | |
| Accounts Payable | | | | | | 13,717$ | | 1,012,037$ | 696,649$ | 368,505$ | | | | | 2,631$ | | | | | | | 26,816$ | 18,798$ | 13,723$ | 268,884$ | 260,462$ | 251,603$ | 313,475$ | 325,262$ | 290,561$ | 233,492$ | | | | 0$ | | | | | | | | | | | | | | |
| Short Term Debt | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Short Term Capital Lease Obligations | | | | | | | | | | | | | | | | | | | | | | | 0$ | 0$ | 0$ | 8,468$ | 8,485$ | 8,226$ | | | 0$ | | | | | | | | | | | | | | | | | | |
| Other Current Liabilities | | | 28,833$ | 92,997$ | 83,692$ | 211,426$ | 261,340$ | 56,368$ | 70,233$ | 32,735$ | 140,090$ | | | | 37,527$ | | | | | | | 4,607$ | 43,681$ | 0$ | 44,359$ | 42,580$ | 43,327$ | | | | 22,852$ | | | | 15$ | | | | | | | | | | | | | | |
| Total Noncurrent Liabilities | | | 7,231,308$ | 24,698$ | 0$ | 0$ | 31,035$ | 33,700$ | 34,092$ | 36,087$ | 0$ | | | | 436,341$ | | | | | | | 0$ | 0$ | 0$ | 0$ | 0$ | 0$ | 901,293$ | 51,320$ | 77,697$ | 80,309$ | | | | 0$ | | | | | | | | | | | | | | |
| Long Term Debt | | | | 24,698$ | | | 23,786$ | 33,700$ | 34,092$ | 36,087$ | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Long Term Capital Lease Obligations | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 8,334$ | 8,378$ | 0$ | | | | | | | | | | | | | | | | | | |
| Other Noncurrent Liabilities | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Total Equity | | | (440,735$) | 4,884,459$ | 3,758,232$ | 4,114,377$ | 2,134,610$ | 5,427,804$ | 5,667,349$ | 5,086,707$ | 3,448,379$ | 5,802,796$ | 5,479,393$ | 5,827,601$ | 6,182,247$ | | | | 4,769,964$ | | | 2,701,368$ | 2,550,392$ | 470,887$ | 1,072,169$ | 992,106$ | 762,413$ | 1,644,486$ | 1,678,721$ | 1,846,812$ | 1,952,003$ | 50,222$ | (49,623$) | (15,342$) | (4,226$) | | | | | | | | | | | | | | |
| Equity to Minority | | | | 10,963$ | 22,917$ | 30,411$ | 40,434$ | 45,935$ | 57,690$ | 73,537$ | 84,325$ | | | | 141,054$ | | | | | | | 0$ | 0$ | 21,868$ | 21,868$ | 25,317$ | 29,072$ | 85,762$ | 93,904$ | 99,744$ | 98,677$ | | | | (43$) | | | | | | | | | | | | | | |
| Equity to Common Shareholders | | | (440,735$) | 4,873,496$ | 3,735,315$ | 4,083,966$ | 2,094,176$ | 5,381,869$ | 5,609,659$ | 5,013,170$ | 3,364,054$ | 5,802,796$ | 5,479,393$ | 5,827,601$ | 6,041,193$ | | | | 4,769,964$ | | | 2,701,368$ | 2,550,392$ | 449,019$ | 1,050,301$ | 966,789$ | 733,341$ | 1,644,486$ | 1,584,817$ | 1,747,068$ | 1,853,326$ | 50,222$ | (49,623$) | (15,342$) | (4,183$) | | | | | | | | | | | | | | |
| Additional Paid-In Capital | | | 25,451,085$ | 28,074,941$ | 25,439,945$ | 25,350,065$ | 25,200,265$ | 24,656,130$ | 24,580,877$ | 23,924,311$ | 21,931,112$ | | | | 20,484,518$ | | | | | | | 2,796,128$ | 2,692,973$ | 434,155$ | 330,637$ | 286,914$ | 271,915$ | 248,703$ | 148,904$ | 133,905$ | 115,311$ | | | | (10,000$) | | | | | | | | | | | | | | |
| Retained Earnings | | | (26,188,471$) | (23,479,395$) | (21,978,606$) | (21,486,898$) | (23,335,453$) | (19,387,840$) | (19,072,573$) | (19,156,996$) | (18,868,420$) | | | | (14,747,461$) | | | | | | | (243,672$) | (293,162$) | (123,585$) | 591,996$ | 558,521$ | 339,203$ | 1,223,961$ | 1,300,281$ | 1,437,576$ | 1,595,955$ | | | | (4,175$) | | | | | | | | | | | | | | |
| Treasury Stock | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Capital Lease Obligations | | | 25,641$ | | 0$ | | 31,035$ | | | | | | | | | | | | | | | | | | | 8,468$ | 8,485$ | 8,226$ | 8,334$ | 8,378$ | | | | | | | | | | | | | | | | | | | |