Home / Auditor changes / NOCERA, INC.
Filed 2026-02-03 路 Form 8-K 路 Accession 0001683168-26-000729 nano
Price before filing: $17.2 (2026-02-02 close, split/dividend-adjusted)
Market cap at flag: $8.0M (2026-02-03) 路 Latest: $2.6M (2026-10-16)
| Window | NCRA | SPY | vs SPY | |
|---|---|---|---|---|
| 30 days | -38.9% | -2.0% | -36.9% | 2026-03-05 |
| 90 days | -55.2% | +3.5% | -58.7% | 2026-05-04 |
| 180 days | -89.6% | +9.5% | -99.1% | 2026-08-03 |
Return from the last close before the filing date to the first close on/after the window end. Pending windows have not fully elapsed. Past performance says nothing certain about the future.
90 days before the flag: no open-market insider sales or purchases reported.
30 days after: none reported.
Open-market purchases and sales (Form 4 codes P and S) by officers, directors and 10% owners, by transaction date, from 2025-11-05 to 2026-03-05. Excludes option exercises, grants, gifts and tax withholding. Amended filings replace the originals; joint filings count once. Foreign private issuers do not file Form 4. Many insider sales are pre-scheduled (10b5-1 plans) and are not by themselves a sign of wrongdoing.
"On January 28, 2026 (the "Effective Date"), the Board of Directors (the "Board") of the Company approved the appointment of SFAI Malaysia PLT ("SFAI"), a Public Company Accounting Oversight Board (PCAOB)-registered public accounting firm, as the Company's independent registered public accounting firm, effective immediately."
Quoted from the filing. Source
The company changed its outside auditor (8-K Item 4.01). A dismissal or resignation, especially near an annual report or with reported disagreements, is a warning sign. Changes caused by audit firms merging are usually routine.
Type: resigned
Disagreements reported: yes
Former auditor: Enrome LLP · New auditor: SFAI Malaysia PLT
Why this score: auditor resigned; disagreements reported; also within 90 days: Going-concern doubt, Late annual report (NT 10-K)
Read the original filing on SEC.gov →
Not investment advice. Automated summary; verify against the filing.
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