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OTHER PAYABLES AND ACCRUED LIABILITIES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
VAT payable	$ 0	$ 0
Salary payable	819	842
Others	70,233	33,251
Total	$ 70,152	$ 34,093

SUMMARY OF SIGNIFICANT ACCOUNTING POLICY (Policies)

6 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, these financial statements do not include all of the information and footnotes required for complete financial statements and should be read in conjunction with the audited consolidated financial statements and accompanying notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023 filed with the SEC on June 30, 2024.

In the opinion of management, all adjustments (which include normal recurring adjustments) necessary to present a fair presentation of the Company’s unaudited condensed consolidated financial position as of June 30, 2024, its consolidated results of operations for the six months ended June 30, 2024, cash flows for the six months ended June 30, 2024 and change in equity for the six months ended June 30, 2024, as applicable, have been made. Operating results for the six months ended June 30, 2024 are not necessarily indicative of the operating results that may be expected for the year ending December 31, 2023 or any future periods.

Concentrations of Credit Risk

Concentrations of Credit Risk

Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of accounts receivable. The Company conducts credit evaluations of its customers and suppliers and generally does not require collateral or other security from them. The Company evaluates its collection experience and long outstanding balances to determine the need for an allowance for doubtful accounts. The Company conducts periodic reviews of the financial condition and payment practices of its customers to minimize collection risk on accounts receivable.

There were five customers who represent 99% of the Company’s total revenue for the six months ended June 30, 2024. There were six customers who represent 93% of the Company’s total revenue for the six months ended June 30, 2024.

The following table sets forth a summary of single customers who represent 10% or more of the Company’s total accounts receivable, net:


	June 30, 2024		December 31, 2023
		(Unaudited)		(Audited)
Percentage of the Company’s accounts receivable
Customer A		61.25%		60.11%
Customer B		25.21%		–
Customer C		13.07%		–
Customer D		–		21.99%
Customer E		–		16.10%
		99.53%		98.19%

Revenue Recognition

Revenue Recognition

The Company recognizes revenue in accordance with Accounting Standards Codification (“ASC”) 606, “Revenue from Contracts with Customers.”

The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. To achieve that core principle, the Company applies the following steps:

	·	Step 1: Identify the contract(s) with a customer

	·	Step 2: Identify the performance obligations in the contract

	·	Step 3: Determine the transaction price

	·	Step 4: Allocate the transaction price to the performance obligation in the contract

	Ÿ	Step 5: Recognize revenue when (or as) the entity satisfies a performance obligation

The Company recognizes revenue when (or as) the Company satisfies performance obligations by transferring promised goods or services to its customers. Revenue is measured at the transaction price which is based on the amount of consideration that the Company expects to receive in exchange for transferring the promised goods or services to its customers. Contracts with customers are comprised of invoices and written contracts.

The Company does not have arrangements for returns from customers. The Company has no sales incentive programs.

The Company provides goods, maintenance service warranties for goods sold with a period varying from 18 months to 72 months, a majority of which are 18 months, and an exclusive sales agency license to its customers. For performance obligations related to providing products, the Company expects to recognize the revenue according to the delivery of products. For performance obligation related to maintenance service warranties, the Company expects to recognize the revenue on a ratable basis using a time-based output method. The performance obligations are typically satisfied as services are rendered on a straight-line basis over the contract term, which is generally for 18 months as a majority of the maintenance service warranties periods provided are 18 months. For performance obligation related to exclusive agency license, the Company recognizes the revenue ratably upon the satisfaction over the estimated economic life of the license.

The Company does not have amounts of contract assets since revenue is recognized as control of goods is transferred. The contract liabilities consist of advance payments from customers and deferred revenue. Advance payments from customers are expected to be recognized as revenue within 12 months. Deferred revenue is expected to be recognized as revenue within 12 months.

Recent Accounting Pronouncements

Recent Accounting Pronouncements

The FASB issued several updates during the period, none of these standards are either applicable to the Company or require adoption at a future date and none are expected to have a material impact on the consolidated financial statements upon adoption.

INVENTORIES

6 Months Ended

Jun. 30, 2024

Inventory Disclosure [Abstract]

INVENTORIES

Note 4 INVENTORIES

As of June 30, 2024 and December 31, 2023, inventories consisted of the following:

Schedule of inventories
	June 30, 2024		December 31, 2023
	(Unaudited)		(Audited)
	$		$
Raw materials		85,964		88,432
Work in process		–		–
Total		85,964		88,432

WARRANTS (Details - Warrant Liability) - USD ($)	6 Months Ended	12 Months Ended
WARRANTS (Details - Warrant Liability) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Warrants
Balance at the beginning of period	$ 312,320	$ 0
Warrants issued to investors	0	287,520
Warrants redeemed	0	0
Fair value change of warrants included in earnings	0	24,800
Total	$ 312,320	$ 312,320

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2024	Aug. 14, 2024
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2024
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity File Number	001-41434
Entity Registrant Name	NOCERA, INC.
Entity Central Index Key	0001756180
Entity Tax Identification Number	16-1626611
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	3F (Building B), No. 185
Entity Address, Address Line Two	Sec. 1, Datong Rd.
Entity Address, Address Line Three	Xizhi Dist.
Entity Address, City or Town	New Taipei City
Entity Address, Country	TW
Entity Address, Postal Zip Code	221
City Area Code	886
Local Phone Number	910-163-358
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	NCRA
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		13,636,987

SHARE-BASED COMPENSATION (Tables)

6 Months Ended

Jun. 30, 2024

Share-Based Payment Arrangement [Abstract]

Schedule of before and after reverse stock split


	Before Reverse Stock Split		After Reverse Stock Split
Series A Warrant		4,000,000		2,666,667
Class A Warrants		1,015,000		676,667
Class B Warrants		650,000		433,334
Class C Warrants		940,000		626,667
Class D Warrants		940,000		626,667
2018 Stock Option and Award Incentive Plan		10,000,000		6,666,667
Total reverse stock split		17,545,000		11,696,669

Schedule of assumptions of option pricing


	March 31, 2024		March 31, 2023
	(Unaudited)		(Audited)

Dividend yield		N/A		N/A
Risk-free interest rate		1.16%		1.16%
Expected term (in years)		4.31		4.31
Volatility		48.15%		48.15%

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

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+ Details

WARRANTS (Details - Assumptions used)	Sep. 27, 2021	Aug. 10, 2021
C Warrant [Member] \| Measurement Input, Share Price [Member]
Offsetting Assets [Line Items]
Assumptions used	1.71	1.47
C Warrant [Member] \| Measurement Input, Exercise Price [Member]
Offsetting Assets [Line Items]
Assumptions used	2.50	2.50
C Warrant [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Offsetting Assets [Line Items]
Assumptions used	0.15%	0.14%
C Warrant [Member] \| Measurement Input, Expected Dividend Rate [Member]
Offsetting Assets [Line Items]
Assumptions used	0.00%	0.00%
C Warrant [Member] \| Measurement Input, Expected Term [Member]
Offsetting Assets [Line Items]
Assumptions used	1.26	1.39
C Warrant [Member] \| Measurement Input, Price Volatility [Member]
Offsetting Assets [Line Items]
Assumptions used	52.93%	56.36%
D Warrant [Member] \| Measurement Input, Share Price [Member]
Offsetting Assets [Line Items]
Assumptions used	0.73	0.66
D Warrant [Member] \| Measurement Input, Exercise Price [Member]
Offsetting Assets [Line Items]
Assumptions used	5.00	5.00
D Warrant [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Offsetting Assets [Line Items]
Assumptions used	0.15%	0.14%
D Warrant [Member] \| Measurement Input, Expected Dividend Rate [Member]
Offsetting Assets [Line Items]
Assumptions used	0.00%	0.00%
D Warrant [Member] \| Measurement Input, Expected Term [Member]
Offsetting Assets [Line Items]
Assumptions used	1.26	1.39
D Warrant [Member] \| Measurement Input, Price Volatility [Member]
Offsetting Assets [Line Items]
Assumptions used	52.93%	56.36%

INCOME TAXES (Details - Income tax expense) - TAIWAN - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Current	$ 2,161	$ 2,161	$ 2,170	$ 2,170
Deferred	0	0	0	0
Total income tax expense	$ 2,161	$ 2,161	$ 2,170	$ 2,170

RELATED PARTY BALANCES AND TRANSACTIONS (Tables)

6 Months Ended

Jun. 30, 2024

Schedule of related party transactions

Schedule of related party transactions
	June 30, 2024		December 31, 2023
	(Unaudited)		(Audited)
	$		$
Mr. Yin-Chieh Cheng		6,603		11,238
Mountain Share Transfer, LLC (1)		7,681		7,681
Total		14,284		18,919

Sales

The balance of sales with a related party was as following:

	Related Party Categories	June 30, 2024		March 31, 2023
		(Unaudited)		(Audited)
		$		$
Grand Smooth Corporation Limited (2)	Same director		5,352		–
Total			5,352		–

The sales prices and payment terms to related parties were not significantly different from those of sales to third parties. For other related party transactions, price and terms were determined in accordance with mutual agreements.

Note:

(1)	Mountain Share Transfer, LLC is company 100% controlled by Erik S. Nelson, a stockholder of the Company. The balances represented the amount paid on behalf of the Company for its daily operation purpose.

(2)	Grand Smooth Corporation Limited's chairman is Mr. Yin-Chieh Cheng ("Mr. Cheng") same with Company. Grand Smooth Corporation Limited will purchase goods from Company and re-sell it. All the terms were not significantly different from those of sales to third parties.

INCOME TAXES (Details - Deferred taxes) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Deferred tax assets
Tax loss carried forward	$ 0	$ 0
Allowance for doubtful receivables	0	0
Total deferred tax assets	0	0
Reversal of deferred tax assets	0	0
Valuation allowance	0	0
Total deferred tax assets, net	0	0
Deferred tax liabilities
Property and equipment, difference in depreciation	0	0
Deferred tax liabilities, net	$ 0	$ 0

PROPERTY AND EQUIPMENT, NET

6 Months Ended

Jun. 30, 2024

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

Note 6 PROPERTY AND EQUIPMENT, NET

As of June 30, 2024 and December 31, 2023, property and equipment consisted of the following:

Schedule of property and equipment
	June 30, 2024			December 31, 2023
	(Unaudited)			(Audited)
	$			$
Equipment		1,796,666			1,783,300
Less: Accumulated depreciation		(310,396	)		(235,499	)
Property and equipment, net		1,486,270			1,547,801

Depreciation expenses for the six months ended June 30, 2024 and 2023 were $54,529 and $81,608, respectively, and $32,492 and $36,880 for the three months ended June 30, 2024 and 2023, respectively.

SHARE-BASED COMPENSATION (Details - assumptions)	3 Months Ended
SHARE-BASED COMPENSATION (Details - assumptions)	Mar. 31, 2024	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Risk-free interest rate	1.16%	1.16%
Expected term (in years)	4 years 3 months 21 days	4 years 3 months 21 days
Volatility	48.15%	48.15%

OTHER BORROWINGS

6 Months Ended

Jun. 30, 2024

Debt Disclosure [Abstract]

OTHER BORROWINGS

Note 9 OTHER BORROWINGS

Others loans consisted of the following:

Schedule of other loans
	June 30, 2024		December 31, 2023
	(Unaudited)		(Audited)

Secured loan from Chailease Finance Co., Ltd wholly repayable within 1 year	$	–	$	487,800
Total secured loan wholly repayable within 1 year		–		487,800

Secured loan from Chailease Finance Co., Ltd wholly repayable more than 1 year		–		–
Total	$	–	$	487,800

The loan has been repaid in full.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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+ Details

ACCOUNTS RECEIVABLE, NET

6 Months Ended

Jun. 30, 2024

Credit Loss [Abstract]

ACCOUNTS RECEIVABLE, NET

Note 3 ACCOUNTS RECEIVABLE, NET

As of June 30, 2024 and December 31, 2023, accounts receivable consisted of the following:

Schedule of accounts receivable
	June 30, 2024		December 31, 2023
	(Unaudited)		(Audited)
	$		$
Accounts receivable		156,517		173,395
Less: Allowance for doubtful accounts		–		–
Total		156,517		173,395

For the six months ended June 30, 2024 and for the year ended December 31, 2022, the Company has recorded provision for doubtful accounts of nil.

SHARE-BASED COMPENSATION

6 Months Ended

Jun. 30, 2024

Share-Based Payment Arrangement [Abstract]

SHARE-BASED COMPENSATION

Note 16 SHARE-BASED COMPENSATION

On December 27, 2018, Nocera granted Mr. Yin-Chieh Cheng quarterly option awards of 250,000 Series A warrants for 20 quarters (i.e., 5 years) for a total of 5,000,000 Series A warrants with an exercise price of $0.50 per share, subject to continued employment for services as Chairman of the Board of Directors (“Board”) and a Director.

On June 1, 2020, Nocera granted Mr. Shun-Chih Chuang and Mr. Hsien-Wen Yu 50,000 Class A warrants and 60,000 Class A warrants separately, each with an exercise price of $0.50 per share, for serving as the Company’s Chief Financial Officer and Chief Operating Officer, respectively. The Company also granted 2 employees 50,000 Class A warrants with an exercise price of $0.50 per share. The Class A warrants consist of the right to purchase one share of Company common stock for $0.50 per share from the date of issuance until April 23, 2026.

On June 1, 2020, Nocera granted Mr. Michael A. Littman 50,000 Class A warrants with an exercise price of $0.50 per share and 50,000 Class B warrants with exercise price of $1.00 per share. Mr. Littman exercised 50,000 Class A warrants and 50,000 Class B warrants on August 11, 2021. The Class A warrants consist of the right to purchase one share of Company common stock for $0.50 per share from the date of issuance until April 23, 2026. The Class B warrants consist of the right to purchase one share of common stock for $1.00 per share separately from the date of issuance until April 23, 2026.

On December 1, 2021, Nocera granted Mr. Shun-Chih Chuang and Mr. Hsien-Wen Yu 75,000 Class A warrants and 60,000 Class A warrants separately, each with an exercise price of $0.50 per share, for serving as the Company’s Chief Financial Officer and Chief Operating Officer, respectively. The Company also granted 2 employees 70,000 Class A warrant with an exercise price of $0.50 per share. The Class A warrants consist of the right to purchase one share of Company common stock for $0.50 per share from the date of issuance until April 23, 2026.

On December 31, 2021, the Company issued an aggregate of 505,000 shares of common stock to Mr. Shun-Chih Chuang and a total of five consultants in consideration for services rendered.

On August 11, 2022, the Company effected a 2:3 reverse stock split for each share of common stock issued and outstanding. The result of reverse stock split over the common stock issuable upon exercise of the following outstanding securities as of September 30, 2022 is listed below:


	Before Reverse Stock Split		After Reverse Stock Split
Series A Warrant		4,000,000		2,666,667
Class A Warrants		1,015,000		676,667
Class B Warrants		650,000		433,334
Class C Warrants		940,000		626,667
Class D Warrants		940,000		626,667
2018 Stock Option and Award Incentive Plan		10,000,000		6,666,667
Total reverse stock split		17,545,000		11,696,669

On December 22, 2022, the Company issued 150,000 and 75,000 shares of common stock to Chen-Chun Chung and TraDigital respectively in consideration for services rendered.

On March 22, 2023, the Company issued 450,000 shares of common stock to Hanover International, Inc. respectively in consideration for services rendered.

On July 31, 2023, Nocera granted Mr. Andy Chin-An Jin 240,000 restricted shares of common stock, of which vests at the end of every three month period after July 31, 2023 in equal installments over the period of one year, subject to the employment for services as Chief Executive Officer. On December 5, 2023, the Company issued 60,000 shares of our common stock to our Chief Executive Officer, Andy Chin-An Jin.

On October 11, 2023, the Company issued 20,000 shares of common stock to Mr. Nick Chang in consideration of service rendered as a consultant for three years.

The estimated fair value of share-based compensation for employees is recognized as a charge against income on a ratable basis over the requisite service period, which is generally the vesting period of the award. The fair value of stock option grant was estimated on the date of grant using the Black-Scholes option pricing model under the following assumptions:


	March 31, 2024		March 31, 2023
	(Unaudited)		(Audited)

Dividend yield		N/A		N/A
Risk-free interest rate		1.16%		1.16%
Expected term (in years)		4.31		4.31
Volatility		48.15%		48.15%

The Company estimated the grant date fair value of time-based stock option awards using the Black-Scholes option valuation model, which requires assumptions involving an estimate of the fair value of the underlying common stock on the date of grant, the expected term of the options, volatility, discount rate and dividend yield. The Company calculated expected option terms based on the “simplified” method for “plain vanilla” options due to the limited exercise information. The “simplified method” calculates the expected term as the average of the vesting term and the original contractual term of the options. The Company calculated volatility using the average adjusted volatility of quick companies feature of Capital IQ for a period of time reflective of the expected option term, while the discount rate was estimated using the interest rate for a treasury note with the same contractual term as the options granted. Dividend yield is estimated at our current dividend rate, which adjusts for any known future changes in the rate.

For the six months ended June 30, 2024 and year ended December 31, 2023, $30,165 and $163,621 share-based compensation expenses was recognized into additional paid-in capital of the Company, respectively.

As of March 31, 2024, total unrecognized compensation cost related to unvested share-based compensation awards was $0. This amount is expected to be recognized as stock-based compensation expense in the Company’s consolidated statements of operations and comprehensive income over the remaining vesting period.

FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (Details Narrative)	6 Months Ended
	Jun. 30, 2024 USD ($)
Fair Value Disclosures [Abstract]
Fair value of financial assets through profit or loss	$ 4,266

OTHER PAYABLES AND ACCRUED LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2024

Payables and Accruals [Abstract]

Schedule of other payables and accrued liabilities


	June 30, 2024		December 31, 2023
	(Unaudited)		(Audited)
	$		$
VAT payable		–		–
Salary payable		819		842
Others		70,233		33,251
Total		70,152		34,093

LEASES (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Leases
Operating leases	$ 0	$ 0

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities:
Net loss	$ (863,172)	$ (1,334,501)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation expenses	54,529	81,608
Amortization of intangible assets	8,152	8,152
Gain on fair value change of financial assets held for trading	(4,266)	(3,199)
Consultancy services settled by equities	0	521,100
Share-based compensation	30,165	132,955
Changes in operating assets and liabilities:
Accounts receivable, net	31,923	4,273
Inventories	0	1,343
Advance to suppliers	0	0
Prepaid expenses and other assets, net	(399)	(2,054)
Other non-current assets	69	(4,865)
Notes payable	0	0
Accounts payable	0	(2,631)
Advance receipts	0	(42,492)
Other payables and accrued liabilities	33,217	(9,387)
Income tax payable	51,739	(190)
Amount due from a related party	0	0
Net cash used in operating activities	(658,042)	(649,888)
Cash flows from investing activities:
Purchase of property and equipment	(956)	(857,870)
Purchase of financial assets at FVTPL	0	(200,000)
Proceeds from disposal of financial assets at FVTPL	212,963	0
Net cash provided by (used in) investing activities	212,007	(1,057,870)
Cash flows from financing activities:
Repayment of short-term bank loan	(478,361)	(81,034)
Cash acquired from acquisition of subsidiaries	433,678	0
Net cash used in financing activities	(44,683)	(81,034)
Effect of exchange rate changes on cash and cash equivalents	(152,438)	(1,100)
Net decrease in cash and cash equivalents	(643,157)	(1,789,891)
Cash and cash equivalents at beginning of period	1,229,580	2,906,074
Cash and cash equivalents at end of period	586,423	1,116,183
Supplemental disclosures of cash flow information
Cash paid for interest expenses	0	0
Cash paid for Income taxes	$ 0	$ 0

PREPAID EXPENSES AND OTHER ASSETS, NET (Tables)

6 Months Ended

Jun. 30, 2024

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of prepaid expenses and other assets


	June 30, 2024		December 31, 2023
	(Unaudited)		(Audited)
	$		$
Other receivables from third party		536,887		10,365
Prepaid expenses and other assets, net		536,887		10,365

INCOME TAXES (Tables)

6 Months Ended

Jun. 30, 2024

Income Tax Disclosure [Abstract]

Schedule of income tax components

Schedule of income tax components
	Three months ended June 30,				Six months ended June 30,
	2024		2023		2024		2023
	$		$		$		$
Current		2,161		2,161		2,170		2,170
Deferred		–		–		–		–
Total income tax expense		2,161		2,161		2,170		2,170

Schedule of reconciliation of income tax expense


	Six months ended June 30,
	2024			2023
Taiwan (2021-PRC) income tax statutory rate		20.00%			20.00%
Tax effect of non-deductible expenses		(3.15%	)		(1.54%	)
Tax effect of stock-based compensation		(4.41%	)		(10.29%	)
Tax effect of non-taxable income		–			–
Impact of different tax rates in other jurisdictions		(0.15%	)		(0.05%	)
Others		–			–
Changes in valuation allowance		(12.29%	)		(8.11%	)
Effective tax rate		–			–

Schedule of deferred income taxes

Schedule of deferred income taxes
	June 30, 2024	December 31, 2023
	$	$
Deferred tax assets
Tax loss carried forward	–	–
Allowance for doubtful receivables	–	–
Total deferred tax assets	–	–
Reversal of deferred tax assets	–	–
Valuation allowance	–	–
Total deferred tax assets, net	–	–

	June 30, 2024	December 31, 2023
	$	$
Deferred tax liabilities
Property and equipment, difference in depreciation	–	–
Deferred tax liabilities, net	–	–

Schedule of movement in valuation allowance


	June 30, 2024		December 31, 2023
	$		$
Balance at beginning of the year		95,844		–
Additions of valuation allowance		43,102		95,844
Reductions of valuation allowance		–		–
Balance at the end of the year		138,946		95,844

Schedule of acquired assets and liabilities (Details) - USD ($)		2 Months Ended
	Apr. 14, 2024	Apr. 14, 2024	Jun. 30, 2024	Jan. 31, 2024	Dec. 31, 2023
Business Acquisition [Line Items]
Goodwill			$ 3,236,900		$ 1,655,182
Zhejiang Xinca Mutual Entertainment Culture Media [Member]
Business Acquisition [Line Items]
Cash and bank balance				$ 201,863
Trade receivables				379,525
Advance to supplier				373,623
Goodwill				1,351,703
Plant and equipment, net				58,887
Depreciation				(562)
Advanced from customers				(36,404)
Long-term secured bank loan				(36,087)
Other payables and accrued liabilities				(369,737)
Net assets value				$ 1,922,811
Hangzhou S Y Culture Media [Member]
Business Acquisition [Line Items]
Cash and bank balance	$ 206,663	$ 206,663
Trade receivables	163,814	163,814
Advance to supplier	6,691	6,691
Other payables and accrued liabilities	(755)	(755)
Net assets value	403,697	403,697
Purchase price	642,000	1,980,000
Investment	$ 27,284	$ 27,284

ACCOUNTS RECEIVABLE, NET (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Credit Loss [Abstract]
Accounts receivable	$ 156,517	$ 173,395
Less: Allowance for doubtful accounts	0	0
Total	$ 156,517	$ 173,395

SHARE-BASED COMPENSATION (Details - Shares outstanding)	Aug. 11, 2022 shares
Before Reverse Stock Split [Member] \| Series A Warrant [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	4,000,000
Before Reverse Stock Split [Member] \| Class A Warrants [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	1,015,000
Before Reverse Stock Split [Member] \| Class B Warrants [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	650,000
Before Reverse Stock Split [Member] \| Class C Warrants [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	940,000
Before Reverse Stock Split [Member] \| Class D Warrants [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	940,000
Before Reverse Stock Split [Member] \| Stock Option And Award Incentive Plan 2018 [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	10,000,000
Before Reverse Stock Split [Member] \| All Warrants [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	17,545,000
After Reverse Stock Split [Member] \| Series A Warrant [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	2,666,667
After Reverse Stock Split [Member] \| Class A Warrants [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	676,667
After Reverse Stock Split [Member] \| Class B Warrants [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	433,334
After Reverse Stock Split [Member] \| Class C Warrants [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	626,667
After Reverse Stock Split [Member] \| Class D Warrants [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	626,667
After Reverse Stock Split [Member] \| Stock Option And Award Incentive Plan 2018 [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	6,666,667
After Reverse Stock Split [Member] \| All Warrants [Member]
Nonmonetary Transaction [Line Items]
Total reverse stock split	11,696,669

PRINCIPAL ACTIVITIES AND ORGANIZATION

6 Months Ended

Jun. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

PRINCIPAL ACTIVITIES AND ORGANIZATION

Note 1 PRINCIPAL ACTIVITIES AND ORGANIZATION

The consolidated financial statements include the financial statements of Nocera, Inc. (“Nocera” or the “Company”) and its subsidiaries, Grand Smooth Inc. Limited (“GSI”) and Guizhou Grand Smooth Technology Ltd. (“GZ GST” or “WFOE”), and Meixin Institutional Food Development Co., Ltd. (“Meixin”) that is controlled through contractual arrangements. The Company, GSI, GZ GST and Mexin are collectively referred to as the “Company”

Nocera was incorporated in the State of Nevada on February 1, 2002 and is based in New Taipei City, Taiwan (R.O.C.). It did not engage in any operations and was dormant from its inception until its reverse merger with GSI on December 31, 2018.

Reverse Merger

Effective December 31, 2018, Nocera completed a reverse merger transaction (the “Transaction”) pursuant to an Agreement and Plan of Merger (the “Agreement”), with (i) GSI, (ii) GSI’s shareholders, Yin-Chieh Cheng and Bi Zhang, who together owned shares constituting 100% of the issued and outstanding ordinary shares of GSI (the “GSI Shares”) and (iii) GSI Acquisition Corp. Under the terms of the Agreement, the GSI Shareholders transferred to Nocera all of the GSI Shares in exchange for the issuance of 10,000,000 shares (the “Shares”) of Nocera’s common stock (the “Share Exchange”). As a result of the reverse merger, GSI became Nocera’s wholly-owned subsidiary and Yin-Chieh Cheng and Bi Zhang, the former shareholders of GSI, became Nocera’s controlling shareholders. The share exchange transaction with GSI was treated as a reverse merger, with GSI as the accounting acquirer and Nocera as the acquired party.

GSI is a limited company established under the laws and regulations of Hong Kong on August 1, 2014, and is a holding company without any operations.

GZ WFH was incorporated in Xingyi City, Guizhou Province, People’s Republic of China (“PRC”) on October 25, 2017, and is engaged in providing fish farming containers service, which integrates sales, installments, and maintenance of aquaculture equipment. The registered capital of GZ WFH is RMB$5,000,000 (equal to US$733,138).

On November 13, 2018, GSI incorporated GZ GST in PRC with registered capital of US$15,000.

Divestiture

On September 21, 2020, the Company filed a Current Report on Form 8-K outlining the lack of communication that led to the termination by Nocera of its relationship with its former variable interest entity, Guizhou Wan Feng Hu Intelligent Aquatic Technology Co. Limited (“GZ WFH”) and its management, and termination of the variable interest entity agreements between the parties.

Subsequently on October 8, 2020, Zhang Bi and GZ WFH entered into a Settlement Agreement and Release with Nocera wherein all claims as to GZ WFH’s debt (claim to shares in Nocera or GZ GST) were compromised, settled, and otherwise resolved as to any and all claims or causes of action whatsoever against Nocera for any matter, action, or representation as to Nocera, and any debt to ownership of Nocera or GZ GST up to the date of the agreement. The consideration for the agreement was mutual waiver of any and all claims against each other and GZ GST, and GZ WFH (including Zhang Bi) waived any claims to Nocera stock, meaning the 4,750,000 shares of common stock of Nocera owned by Zhang Bi were cancelled as part of the agreement. The Settlement Agreement and Release is attached hereto as Exhibit 10.8.

The VIE Agreements with XFC

On December 31, 2020, we exchanged 466,667 (post-split) shares of our restricted common stock to stockholders of Xin Feng Construction Co., Ltd., a Taiwan limited liability company (“XFC”), in exchange for 100% controlling interest in XFC. We also entered into contractual arrangements with a stockholder of XFC, that enabled us to have the power to direct the activities that most significantly affects the economic performance of XFC and receive the economic benefits of XFC that could be significant to XFC. On November 30, 2022, we entered into a Purchase of Business Agreement with Han-Chieh Shih (the “Purchaser”), in which we sold our controlling interest of XFC, to the Purchaser for a total purchase cash price of $300,000 (the “XFC Sale”). The closing of the XFC Sale occurred on November 30, 2022 and the XFC variable interest entity (“VIE”) agreements were terminated in connection with the XFC Sale.

The VIE Agreements with Meixin

On September 7, 2022, we entered into a series of contractual agreements (collectively, the “Meixin VIE Agreements”) with the majority stockholder (the “Selling Stockholder”) of Meixin Institutional Food Development Co., Ltd., a Taiwan corporation and a food processing and catering company (“Meixin”), and Meixin, of which we purchased 80% controlling interest of Meixin for $4,300,000. The Meixin VIE Agreements essentially confer control and management of Meixin as well as substantially all of the economic benefits of the Selling Stockholder in Meixin to us.

The VIE Agreements with Xinca

On January 31, 2024, we entered into a Variable Interest Entity Purchase Agreement (“Xinca Purchase Agreement”) with Zhejiang Xinca Mutual Entertainment Culture Media Co., Ltd. (“Xinca”), a domestic funded limited liability company registered in China (P.R.C). The Xinca Purchase Agreement was entered into by our wholly-owned subsidiary and foreign enterprise, Shanghai Nocera Culture Co., Ltd. (“WFOE”), through a series of contractual agreements (“VIE Agreements”), in which we exchanged 1,800,000 shares of our restricted common stock for a 100% controlling interest in Xinca. As a result, the Company has been determined to be the primary beneficiary of Xinca and Xinca became a variable interest entity (“VIE”) of the Company.

The VIE Agreements with SY Media

On April 14, 2024, we entered into a Variable Interest Entity Purchase Agreement (“SY Media Purchase Agreement”) with Hangzhou SY Culture Media Co. Ltd. (“SY Culture”), a domestic funded limited liability company registered in China (P.R.C). The SY Culture Purchase Agreement was entered into by our wholly-owned subsidiary and foreign enterprise, Gui Zhou Grand Smooth Technology Ltd. (“WFOE”), through a series of contractual agreements (“VIE Agreements”), in which we exchanged 600,000 shares of our restricted common stock for a 100% controlling interest in SY Culture. As a result, the Company has been determined to be the primary beneficiary of SY Culture and SY Culture became a variable interest entity (“VIE”) of the Company.

FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Financial assets mandatorily measured at fair value through profit or loss
Funds	$ 0	$ 208,697
Total	0	208,697
Current	0	0
Non-Current	0	208,697
Total	$ 0	$ 208,697

- Definition

Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset.

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-Topic 946
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-Section S99
-Paragraph 1
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 5
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Reference 29: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 210
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Reference 32: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-10

+ Details

LEASES

6 Months Ended

Jun. 30, 2024

Leases

LEASES

Note 11 LEASES

The Company has two non-cancelable lease agreements for certain of the office and accommodation as well as fish farming containers for research and develop advanced technology for water circulation applying in fishery with original lease periods expiring between 2023 and 2024. The lease terms may include options to extend or terminate the lease when it is reasonably certain the Company will exercise that option. The Company recognizes rental expense on a straight-line basis over the lease term.

The components of lease expense for the six months ended June 30, 2024 and June 30, 2023 were as follows:


	Statement of Income Location	Six months ended June 30, 2024		Six months ended June 30, 2023
		(Unaudited)		(Audited)
		$		$
Lease Costs
Operating lease expense	General and administrative expenses		37,048		32,131
Total net lease costs			37,048		32,131

Maturity of lease liabilities under our non-cancelable operating leases as of December 31, 2023 and June 30, 2024 are US$ 0 nil.

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Net sales	$ 6,753,112	$ 5,327,181	$ 11,652,992	$ 9,165,044
Cost of sales	(6,707,325)	(5,289,946)	(11,523,244)	(9,059,153)
Gross profit	45,787	37,235	129,748	105,891
Operating expenses
General and administrative expenses	(308,795)	(368,667)	(884,406)	(1,428,004)
Total operating expenses	(308,795)	(368,667)	(884,406)	(1,428,004)
Loss from operations	(263,008)	(331,432)	(754,658)	(1,322,113)
Other income (expense)	16,136	(880)	13,866	(12,388)
Loss before income taxes	(246,872)	(332,312)	(740,792)	(1,334,501)
Income tax expense	(122,380)	0	(122,380)	0
Net loss	(369,252)	(332,312)	(863,172)	(1,334,501)
Less: Net loss attributable to non-controlling interests	(14,974)	(20,938)	(22,474)	(35,479)
Net loss attributable to the company	(354,278)	(311,374)	(840,698)	(1,299,022)
Comprehensive (loss) income
Net loss	(369,252)	(332,312)	(863,172)	(1,334,501)
Foreign currency translation gain (loss)	187,634	42,882	244,941	19,594
Total comprehensive loss	(181,618)	(289,430)	(618,231)	(1,314,907)
Less: comprehensive loss attributable to non-controlling interest	(15,847)	(8,533)	(21,469)	(23,413)
Comprehensive loss attributable to the Company	$ (165,771)	$ (280,897)	$ (596,762)	$ (1,291,494)
Loss per share
Basic	$ (0.0263)	$ (0.0344)	$ (0.0661)	$ (0.1368)
Diluted	$ (0.0263)	$ (0.0344)	$ (0.0661)	$ (0.1368)
Weighted average number of common shares outstanding
Basic	13,471,273	9,494,692	12,719,624	9,494,692
Diluted	13,471,273	9,494,692	12,719,624	9,494,692

GOODWILL (Tables)

6 Months Ended

Jun. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of goodwill

Schedule of goodwill
	June 30, 2024			December 31, 2023
	(Unaudited)			(Audited)
	$			$
Goodwill - Meixin		3,905,735			3,905,735
Goodwill - Xinca		1,351,703			–
Goodwill – SY Media		230,015			–
Less: Accumulated amortization		(2,250,553	)		(2,250,553	)
Goodwill, net		3,236,900			1,655,182

Schedule of customer relations

Schedule of customer relations
	June 30,			December 31,
	2024			2023
	(Unaudited)			(Audited)
	$			$
Balance b/f		135,325			135,325
Acquisitions		–			–
Translation/ Adjustments		–			–
Less: Accumulated amortization		(29,348	)		(21,196	)
Less: Impairment		–			–
Customer relations, net		105,977			114,129

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
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-Paragraph 1A
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

+ Details

FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS

6 Months Ended

Jun. 30, 2024

Fair Value Disclosures [Abstract]

FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS

Note 7 FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS

The fair value of each investment in equity instrument to be measured at fair value through profit or loss is as follows:


	June 30, 2024		December 31, 2023
	(Unaudited)		(Audited)
Financial assets mandatorily measured at fair value through profit or loss	$		$
			-
Funds		–		208,697
Total		–		208,697

Current		–		–
Non-Current		–		208,697
Total		–		208,697

Net gain of $4,266 was recognized under changes in fair value of financial assets at fair value through profit or loss in the consolidated statement of profit or loss for the period ended June 30, 2024.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

WARRANTS

6 Months Ended

Jun. 30, 2024

Warrants

WARRANTS

Note 10 WARRANTS

On April 1, 2021, the Company entered into a securities purchase agreement with certain investors for an aggregate of 80,000 shares of its preferred stock at a per share purchase price of $2.50. As part of the transaction, the investors received one Class C warrant and one Class D warrant for the subscription of each preferred share. The Class C warrants consist of the right to purchase up to 80,000 shares of the Company’s common stock at an exercise price of $2.50 per share exercisable for 36 months from the date of inception. The Class D warrants consist of the right to purchase up to 80,000 shares of the Company’s common stock at an exercise price of $5.00 per share exercisable for 36 months from the date of inception. The subscription was completed on August 10, 2021.

On September 27, 2021, the Company entered into another securities purchase agreement with the same investors, pursuant to which the Company issued in a registered direct offering, an aggregate of 48,000 shares of common stock of the Company at a per share purchase price of $2.50. In addition, the investors also received one Class C warrant and one Class D warrant for the subscription of each preferred share. The Class C warrants consist of the right to purchase up to 80,000 shares of the Company’s common stock at an exercise price of $2.50 per share exercisable for 36 months from the date of inception. The Class D warrants consist of the right to purchase up to 80,000 shares of the Company’s common stock at an exercise price of $5.00 per share exercisable for 36 months from the date of inception.

Public Offering

In connection with a firm commitment underwritten public offering (the “Public Offering”) pursuant to a registration statement on Form S-1, amended (File No. 333-264059), originally filed with the SEC on April 1, 2022, and declared effective by the SEC on August 10, 2022, the Company sold an aggregate of 1,880,000 units (the “Units”). Each Unit consisted of one share of common stock and a warrant to purchase two shares of common stock. Each warrant underlying the Units was exercisable from the date of issuance until the fifth anniversary of the issuance date for $3.85 per share of Common Stock (110% of the public offering price per Unit), subject to adjustment in the event of stock dividends, stock splits, stock combinations, reclassifications, reorganizations or similar events affecting the common stock as described in the warrants. The Public Offering closed on August 15, 2022, and the Company received total gross proceeds of $6.58 million. After deducting the underwriting commissions, discounts, and offering expenses, the Company received net proceeds of approximately $5.3 million.

In connection with the Public Offering and pursuant to the underwriting agreement between us and the underwriters named therein, we granted the underwriters a 45-day option to purchase up to 282,000 additional shares of common stock and warrants, equivalent to 15% of the Units sold in the Public Offering, at the public offering price per Unit, less underwriting discounts and commissions, to cover over-allotments, if any. On September 23, 2022, the underwriters exercised their option to purchase an additional 282,000 warrants from us for gross proceeds of $2,820. The warrants were issued to the underwriters on September 26, 2022.

On November 14, 2022, the exercise price of the warrants was decreased to $1.925. Under the terms of the warrants, the exercise price was to be decreased to the greater of (i) $1.925, which represented 50% of the original exercise price; and (ii) 100% of the last volume weighted average price immediately preceding the 90^th calendar day following the initial issuance date (the “Reset Exercise Price”) if, on the date that is 90 calendar days immediately following the initial issuance date, the Reset Exercise Price is less than the original $3.85 exercise price on that date.

The Reset Exercise Price remains subject to adjustment in the event of stock dividends, stock splits, stock combinations, reclassifications, reorganizations or similar events affecting the Common Stock as described in the Warrants.

Reverse Split

In connection with the Public Offering, on August 11, 2022, the Company effected a 2:3 reverse stock split for each share of common stock issued and outstanding. As a result of reverse stock split, the shares of common stock issuable upon the conversion of Class C warrant decreased from 80,000 shares to 53,334 shares for $3.75 per share and Class D warrant decreased from 80,000 shares to 53,334 shares for $7.50 per share.

Schedule of assumptions used
Appraisal Date (Inception Date)	C Warrant August 10, 2021		D Warrant August 10, 2021
(Unaudited)	$		$

Market price per share (USD/share)		1.47		0.66
Exercise price (USD/price)		2.50		5.00
Risk free rate		0.14%		0.14%
Dividend yield		0.00%		0.00%
Expected term/ Contractual life (years)		1.39		1.39
Expected volatility		56.36%		56.36%

Appraisal Date (Inception Date)	C Warrant September 27, 2021		D Warrant September 27, 2021
(Unaudited)	$		$

Market price per share (USD/share)		1.71		0.73
Exercise price (USD/price)		2.50		5.00
Risk free rate		0.15%		0.15%
Dividend yield		0.00%		0.00%
Expected term/ Contractual life (years)		1.26		1.26
Expected volatility		52.93%		52.93%

The following is a reconciliation of the beginning and ending balances of warrants liability measured at fair value on a recurring basis using Level 3 inputs:

Schedule of warranty liability activity
	June 30, 2024		December 31, 2023
		$		$

Balance at the beginning of period		312,320		–
Warrants issued to investors		–		287,520
Warrants redeemed		–		–
Fair value change of warrants included in earnings		–		24,800
Total		312,320		312,320

The following is a summary of the warrant activity:

Number of

Warrants

Average

Exercise Price

Weighted

Average

Remaining

Contractual

Term in

Years

Outstanding at January 1, 2024

256,000

3.75

2.66

Exercisable at January 1, 2024

256,000

3.75

2.66

Granted

–

Exercised / surrendered

–

Expired

–

Outstanding at June 30, 2024

256,000

3.75

2.66

Exercisable at June 30, 2024

256,000

3.75

2.66

ACCOUNTS RECEIVABLE, NET (Tables)

6 Months Ended

Jun. 30, 2024

Credit Loss [Abstract]

Schedule of accounts receivable

Schedule of accounts receivable
	June 30, 2024		December 31, 2023
	(Unaudited)		(Audited)
	$		$
Accounts receivable		156,517		173,395
Less: Allowance for doubtful accounts		–		–
Total		156,517		173,395

(LOSS) INCOME PER SHARE

6 Months Ended

Jun. 30, 2024

Loss per share

(LOSS) INCOME PER SHARE

Note 18 (LOSS) INCOME PER SHARE

The following table sets forth the computation of basic and diluted (loss) income per common share for the three and six months ended June 30, 2024 and 2023.

Schedule of loss per share
	For three months ended June 30,						For six months ended June 30,
	2024			2023			2024			2023
	(Unaudited)			(Audited)			(Unaudited)			(Audited)
	$			$			$			$
Numerator:
Net loss attributable to the Company		(354,278	)		(311,374	)		(840,698	)		(1,299,022	)

Denominator:
Weighted-average shares outstanding
- Basic		13,471,273			9,494,692			12,719,624			9,494,692
- Diluted		13,471,273			9,494,692			12,719,624			9,494,692

Loss per share:
- Basic		(0.0263	)		(0.0328	)		(0.0661	)		(0.1368	)
- Diluted		(0.0263	)		(0.0328	)		(0.0661	)		(0.1368	)

PROPERTY AND EQUIPMENT, NET (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Less: Accumulated depreciation	$ (310,396)	$ (235,499)
Property and equipment, net	1,486,270	1,547,801
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 1,796,666	$ 1,783,300

(LOSS) INCOME PER SHARE (Tables)

6 Months Ended

Jun. 30, 2024

Loss per share

Schedule of loss per share

Schedule of loss per share
	For three months ended June 30,						For six months ended June 30,
	2024			2023			2024			2023
	(Unaudited)			(Audited)			(Unaudited)			(Audited)
	$			$			$			$
Numerator:
Net loss attributable to the Company		(354,278	)		(311,374	)		(840,698	)		(1,299,022	)

Denominator:
Weighted-average shares outstanding
- Basic		13,471,273			9,494,692			12,719,624			9,494,692
- Diluted		13,471,273			9,494,692			12,719,624			9,494,692

Loss per share:
- Basic		(0.0263	)		(0.0328	)		(0.0661	)		(0.1368	)
- Diluted		(0.0263	)		(0.0328	)		(0.0661	)		(0.1368	)

WARRANTS (Tables)

6 Months Ended

Jun. 30, 2024

Warrants

Schedule of assumptions used

Schedule of assumptions used
Appraisal Date (Inception Date)	C Warrant August 10, 2021		D Warrant August 10, 2021
(Unaudited)	$		$

Market price per share (USD/share)		1.47		0.66
Exercise price (USD/price)		2.50		5.00
Risk free rate		0.14%		0.14%
Dividend yield		0.00%		0.00%
Expected term/ Contractual life (years)		1.39		1.39
Expected volatility		56.36%		56.36%

Appraisal Date (Inception Date)	C Warrant September 27, 2021		D Warrant September 27, 2021
(Unaudited)	$		$

Market price per share (USD/share)		1.71		0.73
Exercise price (USD/price)		2.50		5.00
Risk free rate		0.15%		0.15%
Dividend yield		0.00%		0.00%
Expected term/ Contractual life (years)		1.26		1.26
Expected volatility		52.93%		52.93%

Schedule of warranty liability activity

Schedule of warranty liability activity
	June 30, 2024		December 31, 2023
		$		$

Balance at the beginning of period		312,320		–
Warrants issued to investors		–		287,520
Warrants redeemed		–		–
Fair value change of warrants included in earnings		–		24,800
Total		312,320		312,320

Schedule of warrant activity

Number of

Warrants

Average

Exercise Price

Weighted

Average

Remaining

Contractual

Term in

Years

Outstanding at January 1, 2024

256,000

3.75

2.66

Exercisable at January 1, 2024

256,000

3.75

2.66

Granted

–

Exercised / surrendered

–

Expired

–

Outstanding at June 30, 2024

256,000

3.75

2.66

Exercisable at June 30, 2024

256,000

3.75

2.66

PREPAID EXPENSES AND OTHER ASSETS, NET (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other receivables from third party	$ 536,887	$ 10,365
Prepaid expenses and other assets, net	$ 536,887	$ 10,365

BUSINESS COMBINATION

6 Months Ended

Jun. 30, 2024

Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]

BUSINESS COMBINATION

Note 19 BUSINESS COMBINATION

Zhejiang Xinca Mutual Entertainment Culture Media Co., Ltd.

On January 31, 2024, the Company acquired 100% shares of Xinca. The fair values of assets acquired and liabilities assumed were as follows:


Cash and bank balance	$	201,863
Trade receivables		379,525
Prepaid rent expense		373,623
Goodwill		1,351,703
Plant and equipment, net		58,887
Depreciation		(562	)
Advanced from customers		(36,404	)
Long-term secured bank loan		(36,087	)
Other payables and accrued liabilities		(369,737	)
Net assets value		1,922,811
Purchases price	$	1,980,000

Hangzhou SY Culture Media Co. Ltd.

On April 14, 2024, the Company acquired 100% shares of SY Media. The fair values of assets acquired and liabilities assumed were as follows:


Cash and bank balance	$	206,663
Trade receivables		163,814
Advance to supplier		6,691
Investment		27,284
Other payables and accrued liabilities		(755	)
Net assets value		403,697
Purchases price	$	642,000

ACCOUNTS RECEIVABLE, NET (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
ACCOUNTS RECEIVABLE, NET (Details Narrative) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Credit Loss [Abstract]
Provision for doubtful accounts	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTING POLICY (Tables)

6 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

Schedule of concentrations of credit risk


	June 30, 2024		December 31, 2023
		(Unaudited)		(Audited)
Percentage of the Company’s accounts receivable
Customer A		61.25%		60.11%
Customer B		25.21%		–
Customer C		13.07%		–
Customer D		–		21.99%
Customer E		–		16.10%
		99.53%		98.19%

LEASES (Details - Lease costs) - USD ($)	6 Months Ended
LEASES (Details - Lease costs) - USD ($)	Jun. 30, 2024	Jun. 30, 2023
Leases
Operating lease expense	$ 37,048	$ 32,131
Total net lease costs	$ 37,048	$ 32,131

PROPERTY AND EQUIPMENT, NET (Tables)

6 Months Ended

Jun. 30, 2024

Property, Plant and Equipment [Abstract]

Schedule of property and equipment

Schedule of property and equipment
	June 30, 2024			December 31, 2023
	(Unaudited)			(Audited)
	$			$
Equipment		1,796,666			1,783,300
Less: Accumulated depreciation		(310,396	)		(235,499	)
Property and equipment, net		1,486,270			1,547,801

SUBSEQUENT EVENT

6 Months Ended

Jun. 30, 2024

Subsequent Events [Abstract]

SUBSEQUENT EVENT

Note 20 SUBSEQUENT EVENT

The Company has evaluated subsequent events through the issuance of the unaudited condensed consolidated financial statements and except for the event discloses blow, no other subsequent event is identified that would have required adjustment or disclosure in the consolidated financial statements.

COMMON STOCK

6 Months Ended

Jun. 30, 2024

Equity [Abstract]

COMMON STOCK

Note 15 COMMON STOCK

The Company’s authorized number of common stock is 200,000,000 shares with par value of $0.001 each. On August 11, 2022, the Company effected a 2:3 reverse stock split for each share of common stock issued and outstanding. As a result of reverse stock split, the Company’s common stock issued and outstanding decreased from 10,707,150 shares to 7,138,587 shares. All shares and associated amounts have been retroactively restated to reflect the stock split on August 11, 2022. As of June 30, 2024 and December 31, 2023, issued common stock were 13,556,987 shares and 11,156,987, respectively.

On August 11, 2022, the Company’s common stock commenced trading on The Nasdaq Capital Market under the symbol “NCRA” on a post-reverse stock split basis. During the public offering, 1,880,000 common stocks, at par value $0.001 each, were issued at the offering price $3.5 each. The Company received total gross proceeds of $6.58 million from the public offering and after deducting the underwriting commissions, discounts and offering expenses, the Company received net proceeds of approximately $5.3 million.

All number of shares, share amounts and per share data presented in the accompanying unaudited consolidated financial statements and related notes have been retroactively restated to reflect the reverse merger transaction and subsequent issuance of shares stated above, except for authorized shares of common stock, which were not affected.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 505
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480237/815-40-50-6

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

PREFERRED STOCK

6 Months Ended

Jun. 30, 2024

Equity [Abstract]

PREFERRED STOCK

Note 17 PREFERRED STOCK

In August 2021, the Company issued 80,000 shares of preferred shares of $1.00 each at an issue price of $2.50 per share to certain investors credited as fully paid. The preferred shares are non-voting and non-redeemable. The holder of the preferred shares will have priority over the holders of ordinary shares of the Company on the assets and funds of the Company available for distribution in a distribution of assets on liquidation, winding up or dissolution of the Company. The holder of the preferred shares shall not have the right to attend or vote at any general meeting of the Company (except a general meeting for winding up of the Company or a resolution is to be proposed which if passed would vary or abrogate the rights or privileges of such holder).

On August 11, 2022, the Company effected a 2:3 reverse stock split for each share of common stock issued and outstanding. As a result of reverse stock split, the shares of common stock issuable upon the conversion of Series A Preferred Stock decreased from 80,000 shares to 53,334 shares.

INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($)	Common Stock [Member]	Preferred Stock [Member]	Additional Paid-in Capital [Member]	Statutory And Other Reserves [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total Nocera Stockholders Equity [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2022	$ 9,243	$ 80	$ 20,484,518	$ 191,219	$ (14,747,461)	$ 103,594	$ 6,041,193	$ 141,054	$ 6,182,247
Beginning balance, shares at Dec. 31, 2022	9,243,587	80,000
Foreign currency translation adjustments						23,627	23,627	(339)	23,288
Share-based compensation			103,155				103,155		103,155
Consultancy services settled by equities	$ 450		520,650				521,100		521,100
Consultancy services settled by equities, shares	450,000
Net loss					(987,648)		(987,648)	(14,541)	(1,002,189)
Ending balance, value at Mar. 31, 2023	$ 9,693	$ 80	21,108,323	191,219	(15,735,109)	127,221	5,701,427	126,174	5,827,601
Ending balance, shares at Mar. 31, 2023	9,693,587	80,000
Beginning balance, value at Dec. 31, 2022	$ 9,243	$ 80	20,484,518	191,219	(14,747,461)	103,594	6,041,193	141,054	6,182,247
Beginning balance, shares at Dec. 31, 2022	9,243,587	80,000
Net loss									(1,334,501)
Ending balance, value at Jun. 30, 2023	$ 9,693	$ 80	21,138,123	191,219	(16,046,483)	84,000	5,376,632	102,761	5,479,393
Ending balance, shares at Jun. 30, 2023	9,693,587	80,000
Beginning balance, value at Mar. 31, 2023	$ 9,693	$ 80	21,108,323	191,219	(15,735,109)	127,221	5,701,427	126,174	5,827,601
Beginning balance, shares at Mar. 31, 2023	9,693,587	80,000
Foreign currency translation adjustments						(43,221)	(43,221)	(2,475)	(45,696)
Share-based compensation			29,800				29,800		29,800
Net loss					(311,374)		(311,374)	(20,938)	(332,312)
Ending balance, value at Jun. 30, 2023	$ 9,693	$ 80	21,138,123	191,219	(16,046,483)	84,000	5,376,632	102,761	5,479,393
Ending balance, shares at Jun. 30, 2023	9,693,587	80,000
Beginning balance, value at Dec. 31, 2023	$ 11,157	$ 80	21,931,112	191,219	(19,053,072)	98,906	3,179,402	84,325	3,263,727
Beginning balance, shares at Dec. 31, 2023	11,156,987	80,000
Foreign currency translation adjustments						(57,307)	(57,307)	(3,288)	(60,595)
Common stock issuance	$ 1,800		1,978,200				1,980,000		1,980,000
Common stock issuance, shares	1,800,000
Share-based compensation			14,999				14,999		14,999
Net loss					(486,420)		(486,420)	(7,500)	(493,920)
Ending balance, value at Mar. 31, 2024	$ 12,957	$ 80	23,924,311	191,219	(19,539,492)	41,599	4,630,674	73,537	4,704,211
Ending balance, shares at Mar. 31, 2024	12,956,987	80,000
Beginning balance, value at Dec. 31, 2023	$ 11,157	$ 80	21,931,112	191,219	(19,053,072)	98,906	3,179,402	84,325	3,263,727
Beginning balance, shares at Dec. 31, 2023	11,156,987	80,000
Net loss									(863,172)
Ending balance, value at Jun. 30, 2024	$ 13,557	$ 80	24,580,877	191,219	(19,893,770)	(146,035)	4,745,928	57,690	4,803,618
Ending balance, shares at Jun. 30, 2024	13,556,987	80,000
Beginning balance, value at Mar. 31, 2024	$ 12,957	$ 80	23,924,311	191,219	(19,539,492)	41,599	4,630,674	73,537	4,704,211
Beginning balance, shares at Mar. 31, 2024	12,956,987	80,000
Foreign currency translation adjustments						(187,634)	(187,634)	(873)	(188,507)
Common stock issuance	$ 600		641,400				642,000		642,000
Common stock issuance, shares	600,000
Share-based compensation			15,166				15,166		15,166
Net loss					(354,278)		(354,278)	(14,974)	(369,252)
Ending balance, value at Jun. 30, 2024	$ 13,557	$ 80	$ 24,580,877	$ 191,219	$ (19,893,770)	$ (146,035)	$ 4,745,928	$ 57,690	$ 4,803,618
Ending balance, shares at Jun. 30, 2024	13,556,987	80,000

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Section 65
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/exampleRef
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+ Details

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References + Details

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

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+ Details

INCOME TAXES (Details - Valuation Allowance) - USD ($)	6 Months Ended	12 Months Ended
INCOME TAXES (Details - Valuation Allowance) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Valuation allowance, beginning balance	$ 95,844	$ 0
Additions to valuation allowance	43,102	95,844
Reductions in valuation allowance	0	0
Valuation allowance, ending balance	$ 138,946	$ 95,844

INTERIM CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	13,556,987	11,156,987
Common stock, shares outstanding	13,556,987	11,156,987
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	10,000,000	10,000,000
Series A Preferred Stock [Member]
Preferred stock, shares authorized	2,000,000	2,000,000
Preferred stock, shares issued	80,000	80,000
Preferred stock, shares outstanding	80,000	80,000