Home / Restatements / NOCERA, INC.
Filed 2026-08-17 路 Form 8-K 路 Accession 0001683168-26-006537 nano
Price before filing: $2.31 (2026-08-14 close, split/dividend-adjusted)
Market cap at flag: $3.4M (2026-08-17) 路 Latest: $2.6M (2026-10-16)
| Window | NCRA | SPY | vs SPY | |
|---|---|---|---|---|
| 30 days | -13.9% | -2.9% | -11.0% | 2026-09-16 |
| 90 days | pending | pending | until 2026-11-15 | |
| 180 days | pending | pending | until 2027-02-13 |
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: 1 insider sold $39K (4 sales); 1 insider bought $25K (2 purchases)
30 days after: none reported.
| Date | Insider | Type | Shares | Price | Value | 10b5-1 plan | Source |
|---|---|---|---|---|---|---|---|
| 2026-06-23 | HRT FINANCIAL LP 10% owner | Sale | 12,188 | $0.11 | $1K | no | Form 4 |
| 2026-06-24 | HRT FINANCIAL LP 10% owner | Sale | 80,661 | $0.10 | $8K | no | Form 4 |
| 2026-06-25 | HRT FINANCIAL LP 10% owner | Purchase | 137,430 | $0.09 | $13K | no | Form 4 |
| 2026-06-26 | HRT FINANCIAL LP 10% owner | Sale | 95,466 | $0.10 | $9K | no | Form 4 |
| 2026-06-29 | HRT FINANCIAL LP 10% owner | Purchase | 117,565 | $0.10 | $12K | no | Form 4 |
| 2026-06-30 | HRT FINANCIAL LP 10% owner | Sale | 199,781 | $0.10 | $20K | no | Form 4 |
| 2026-08-17: red flag filed | |||||||
Open-market purchases and sales (Form 4 codes P and S) by officers, directors and 10% owners, by transaction date, from 2026-05-19 to 2026-09-16. 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.
"(the "Company"), after discussion with management, concluded that the Company's previously issued consolidated financial statements for the fiscal year ended December 31, 2024 and December 31, 2025, as included in the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 2025 filed with the Securities and Exchange Commission (the "SEC") on April 15, 2026 (the "Original 10-K"), as amended on..."
Quoted from the filing. Source
The company says previously issued financial statements (or the auditor's report on them) should no longer be relied upon (8-K Item 4.02). Non-reliance on the financial statements themselves is one of the most serious accounting red flags: past reported numbers were wrong and will be restated.
Scope: previously issued financial statements
Why this score: also within 90 days: Going-concern doubt
Read the original filing on SEC.gov →
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