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GOODWILL

6 Months Ended

Jun. 30, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL

Note 8 GOODWILL

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

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

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

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.

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.

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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+ Details

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	$ 1,179,768	$ 1,179,768
Warrants issued to investors	0
Warrants redeemed	0	0
Fair value change of warrants included in earnings	0
Total	$ 1,179,768	$ 1,179,768

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.

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- 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

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

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+ Details

RELATED PARTY BALANCES AND TRANSACTIONS

6 Months Ended

Jun. 30, 2024

RELATED PARTY BALANCES AND TRANSACTIONS

Note 14 RELATED PARTY BALANCES AND TRANSACTIONS

Due to related parties

The balance due to related parties was as follows:

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.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
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-Name Accounting Standards Codification
-Section 50
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

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

FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS (Tables)

6 Months Ended

Jun. 30, 2024

Fair Value Disclosures [Abstract]

Schedule of financial assets at fair value through profit or loss


	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

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

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

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.

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		–

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.

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

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

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-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (c)(3)
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 2E
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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 6A
-Subparagraph (h)
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 6A
-Subparagraph (e)
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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
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-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

PROPERTY AND EQUIPMENT, NET (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 32,492	$ 36,880	$ 54,529	$ 81,608

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

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.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICY

6 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICY

Note 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICY

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

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

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

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.

BUSINESS COMBINATION (Tables)

6 Months Ended

Jun. 30, 2024

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

Schedule of acquired assets and liabilities

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

WARRANTS (Details - Warrant Activity) - Warrant [Member]	6 Months Ended
	Jun. 30, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of warrants outstanding, Beginning balance \| shares	2,255,146
Average exercise price, outstanding beginning \| $ / shares	$ 2.14
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms	3 years 7 months 24 days
Number of warrants, exercisable \| shares	2,255,146
Average exercise price, warrants exercisable, price per share \| $ / shares	$ 2.14
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	3 years 7 months 24 days
Number of warrants, granted \| shares	0
Average exercise price, warrants granted, price per share \| $ / shares	$ 0
Number of warrants, exercised / surrendered \| shares	0
Average exercise price, warrants exercised / surrendered, price per share \| $ / shares	$ 0
Number of warrants, expired \| shares	0
Average exercise price, warrants expired, price per share \| $ / shares	$ 0
Number of warrants, outstanding, ending balance \| shares	2,255,146
Average exercise price, outstanding ending \| $ / shares	$ 2.14
Number of warrants, exercisable \| shares	2,255,146
Average exercise price, warrants exercisable, price per share \| $ / shares	$ 2.14

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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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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+ Details

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section S99
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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICY (Policies)

6 Months Ended

Jun. 30, 2024

Accounting Policies [Abstract]

Basis of Presentation

Basis of Presentation

Concentrations of Credit Risk

Concentrations of Credit Risk

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.”

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

Recent Accounting Pronouncements

Recent Accounting Pronouncements

PREPAID EXPENSES AND OTHER ASSETS, NET

6 Months Ended

Jun. 30, 2024

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

PREPAID EXPENSES AND OTHER ASSETS, NET

Note 5 PREPAID EXPENSES AND OTHER ASSETS, NET


	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

INVENTORIES (Tables)

6 Months Ended

Jun. 30, 2024

Inventory Disclosure [Abstract]

Schedule of inventories

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

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

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%

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
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-Section 50
-Paragraph 13
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

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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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147478448/946-505-50-6

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 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-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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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 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

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

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

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

SUMMARY OF SIGNIFICANT ACCOUNTING POLICY (Details Narrative) - Revenue Benchmark [Member] - Customer Concentration Risk [Member]	6 Months Ended
	Jun. 30, 2024
Five Customers [Member]
Product Information [Line Items]
Concentration risk	99.00%
Six Customers [Member]
Product Information [Line Items]
Concentration risk	93.00%

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

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

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		1,179,768		1,179,768
Warrants issued to investors		–		–
Warrants redeemed		–		–
Fair value change of warrants included in earnings		–		–
Total		1,179,768		1,179,768

Schedule of warrant activity

Number of

Warrants

Average

Exercise Price

Weighted

Average

Remaining

Contractual

Term in

Years

Outstanding at January 1, 2024

2,255,146

2.14

3.65

Exercisable at January 1, 2024

2,255,146

2.14

3.65

Granted

–

Exercised / surrendered

–

Expired

–

Outstanding at June 30, 2024

2,255,146

2.14

3.65

Exercisable at June 30, 2024

2,255,146

2.14

3.65

INCOME TAXES (Details Narrative) - USD ($)	6 Months Ended
INCOME TAXES (Details Narrative) - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2019
Effective Income Tax Rate Reconciliation [Line Items]
GILTI Amount	$ 152,829
Effective income tax rate	0.00%	0.00%
UNITED STATES
Effective Income Tax Rate Reconciliation [Line Items]
Effective income tax rate including GILTI	10.50%
Net operating loss carryforwards			$ 99,817
PRC [Member]
Effective Income Tax Rate Reconciliation [Line Items]
Effective income tax rate	25.00%
CHINA
Effective Income Tax Rate Reconciliation [Line Items]
VAT tax rate	13.00%
TAIWAN
Effective Income Tax Rate Reconciliation [Line Items]
VAT tax rate	5.00%

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%

INVENTORIES (Details) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Raw materials	$ 85,964	$ 88,432
Work in process	0	0
Total	$ 85,964	$ 88,432

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2024	Nov. 20, 2024
Cover [Abstract]
Document Type	10-Q/A
Amendment Flag	true
Amendment Description	client had edits
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		14,016,987

INCOME TAXES

6 Months Ended

Jun. 30, 2024

Income Tax Disclosure [Abstract]

INCOME TAXES

Note 13 INCOME TAXES

The Company and its subsidiary, and the consolidated VIE file tax returns separately.

1) Value-added tax (“VAT”)

PRC

Pursuant to the Provisional Regulation of the PRC on VAT and the related implementing rules, all entities and individuals (“taxpayers”) that are engaged in the sale of products in the PRC are generally required to pay VAT, at a rate of which was changed from 16% to 13% on April 1, 2019 of the gross sales proceeds received, less any deductible VAT already paid or borne by the taxpayers.

Taiwan

Pursuant to the Value-added and Non-value-added Business Tax Act and the related implementing rules, all entities and individuals (“taxpayers”) that are engaged in the sale of products in the Taiwan are generally required to pay VAT, at a rate of 5%.

2) Income tax

United States

On December 22, 2017, the Tax Cuts and Jobs Act (the “Tax Act”) was signed into legislation. The Tax Act significantly revises the U.S. corporate income tax by, among other things, lowering the statutory corporate tax rate from 34% to 21%, imposing a mandatory one-time tax on accumulated earnings of foreign subsidiaries, introducing new tax regimes, and changing how foreign earnings are subject to U.S. tax.

On December 22, 2017, Staff Accounting Bulletin No. 118 (“SAB 118”) was issued to provide guidance on accounting for the tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. The Company has completed the assessment of the income tax effect of the Tax Act and there were no adjustments recorded to the provisional amounts.

The Coronavirus Aid, Relief and Economy Security Act (the “CARES Act”) was signed into law on 27 March 2020. The CARES Act temporarily eliminates the 80% taxable income limitation (as enacted under the Tax Cuts and Jobs Act of 2017) for NOL deductions for 2018-2020 tax years and reinstated NOL carrybacks for the 2018-2020 tax years. Moreover, the CARES Act also temporarily increases the business interest deduction limitations from 30% to 50% of adjusted taxable income for the 2019 and 2020 taxable year. Lastly, the Tax Act technical correction classifies qualified improvement property as 15-year recovery period, allowing the bonus depreciation deduction to be claimed for such property retroactively as if it was included in the Tax Act at the time of enactment. The Company does not anticipate a significant tax impact on its financial statements and will continue to examine the impact the CARES Act may have on its business.

The Company evaluated the Global Intangible Low Taxed Income (“GILTI”) inclusion on current earnings and profits of greater than 10% owned foreign controlled corporations. The Company has evaluated whether it has additional provision amount resulted by the GILTI inclusion on current earnings and profits of its foreign controlled corporations. The law also provides that corporate taxpayers may benefit from a 50% reduction in the GILTI inclusion, which effectively reduces the 21% U.S. corporate tax rate on the foreign income to an effective rate of 10.5%. The GILTI inclusion further provides for a foreign tax credit in connection with the foreign taxes paid. In 2019, the Company recorded a GILTI inclusion of $152,829. The Company has elected to treat the financial statement impact of GILTI as current period expenses.

The reverse merger was completed on December 31, 2018 and the tax losses of US subsidiary was not in the scope as of December 31, 2018. As of December 31, 2019, net operating loss carried forward which was available to offset future taxable income for the Company in the United States was $99,817. There is a full valuation allowance applied against these loss carry forward as management determined it was not more likely than not that these net operating losses would be utilized in the foreseeable future.

Hong Kong

The HK tax reform has introduced two-tiered profits tax rates for corporations. Under the two-tiered profits tax rates regime, the profits tax rate for the first HK$2 million (approximately $257,931) of assessable profits will be lowered to 8.25% (half of the rate specified in Schedule 8 to the Inland Revenue Ordinance (IRO)) for corporations. Assessable profits above HK$2 million (approximately $257,931) will continue to be subject to the rate of 16.5% for corporations. The Company assessed that the HK entity will not earn a profit greater than HK$2 million (approximately $257,931), it is subject to a corporate income tax rate of 8.25%.

As of December 31, 2022, the Company’s subsidiary in Hong Kong had net operating loss carry forwards available to offset future taxable income. The net operating losses will be carryforward indefinitely under Hong Kong Profits Tax regulation. There is a full valuation allowance applied against these loss carry forward as management determined it was not more likely than not that these net operating losses would be utilized in the foreseeable future.

PRC

WFOE and the consolidated VIE established in the PRC are subject to the PRC statutory income tax rate of 25%, according to the PRC Enterprise Income Tax (“EIT”) law.

In accordance with the relevant tax laws and regulations of the PRC, a company registered in the PRC is subject to income taxes within the PRC at the applicable tax rate on taxable income. All the PRC subsidiaries were subject to income tax at a rate of 25% for the year ended December 31, 2022. According to PRC tax regulations, the PRC net operating loss can generally carry forward for no longer than five years starting from the year subsequent to the year in which the loss was incurred.

Taiwan

The Company’s loss before income taxes is primarily derived from the operations in Taiwan and income tax expense is primarily incurred in Taiwan.

As a result of amendments to the “Taiwan Income Tax Act” enacted by the Office of the President of Taiwan on February 7, 2018, the statutory income tax rate increased from 17% to 20% and the undistributed earning tax, or a surtax, decreased from 10% to 5% effective from January 1, 2018. As a result, the statutory income tax rate in Taiwan is 20% for the years ended August 31, 2021 and 2020. An additional surtax, of which rate was reduced from 10% to 5% being applied to the Company starting from September 1, 2018, is assessed on undistributed income for the entities in Taiwan, but only to the extent such income is not distributed or set aside as a legal reserve before the end of the following year. The 5% surtax is recorded in the period the income is earned, and the reduction in the surtax liability is recognized in the period the distribution to stockholders or the setting aside of legal reserve is finalized in the following year.

The components of the income tax expense are:

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

The reconciliation of income taxes expenses computed at the Taiwan statutory tax rate (2021: at PRC statutory rate) applicable to income tax expense is as follows:


	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		–			–

3) Deferred tax assets (liabilities), net

The tax effects of temporary differences representing deferred income tax assets and liabilities result principally from the following:

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	–	–

The valuation allowance as of June 30, 2024 and December 31, 2023 was primarily provided for the deferred income tax assets if it is more likely than not that these items will expire before the Company is able to realize its benefits, or that the future deductibility is uncertain. The ultimate realization of deferred income tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible or utilizable. Management considers projected future taxable income and tax planning strategies in making this assessment. The movement for the valuation allowance is as follows.


	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

PRC Withholding Tax on Dividends

The current PRC Enterprise Income Tax Law imposes a 10% withholding income tax for dividends distributed by foreign-invested enterprises to their immediate holding companies outside the PRC. A lower withholding tax rate will be applied if there is a tax treaty arrangement between the PRC and the jurisdiction of the foreign holding company. Distributions to holding companies in Hong Kong that satisfy certain requirements specified by PRC tax authorities, for example, will be subject to a 5% withholding tax rate.

As of December 31, 2022, the Company had not recorded any withholding tax on the retained earnings of its foreign-invested enterprises in the PRC, since the Company had intended to reinvest its earnings to potentially continue its business in mainland China, namely the manufacturing of the RASs through GZ GST, and its foreign-invested enterprises do not intend to declare dividends to their immediate foreign holding companies.

As of June 30, 2023, the Company had not recorded any withholding tax on the retained earnings of its foreign-invested enterprises in the PRC, and the Company decided not to reinvest its earnings since it is not continuing its business in mainland China, and its foreign-invested enterprises do not intend to declare dividends to their immediate foreign holding companies.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
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-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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-Publisher FASB
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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 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

RELATED PARTY BALANCES AND TRANSACTIONS (Details - Due to related parties) - USD ($)

Jun. 30, 2024

Dec. 31, 2023

Mar. 31, 2023

Due to related parties

$ 14,284

$ 18,919

Due from related parties

5,352

$ 0

Mr Yin Chieh Cheng [Member]

Due to related parties

6,603

11,238

Mountain Share Transfer LLC [Member]

Due to related parties

^[1]

7,681

$ 7,681

Grand Smooth Corporation Limited [Member]

Due from related parties

^[2]

$ 5,352

$ 0

[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.

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
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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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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
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-URI https://asc.fasb.org/470/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: 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
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

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.

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

GOODWILL (Details - Goodwill) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Goodwill	$ 3,236,900	$ 1,655,182
Less: Accumulated amortization	(2,250,553)	(2,250,553)
Meixin [Member]
Goodwill	3,905,735	3,905,735
Xinca [Member]
Goodwill	1,351,703	0
SY Media [Member]
Goodwill	$ 230,015	$ 0

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

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+ Details

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

Pay vs Performance Disclosure - USD ($)	3 Months Ended		6 Months Ended
Pay vs Performance Disclosure - USD ($)	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (354,278)	$ (311,374)	$ (840,698)	$ (1,299,022)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

PREFERRED STOCK (Details Narrative) - $ / shares	Aug. 11, 2022	Jun. 30, 2024	Dec. 31, 2023	Aug. 31, 2021
Class of Stock [Line Items]
Sale of stock, price				$ 1.00
Share price				$ 2.50
Reverse stock split	2:3 reverse stock split
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares issued		80,000	80,000	80,000

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

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

GOODWILL (Details - Customer Relations) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Balance b/f	$ 135,325	$ 135,325
Acquisitions	0	0
Translation/ Adjustments	0	0
Less: Accumulated amortization	(29,348)	(21,196)
Less: Impairment	0	0
Customer relations, net	$ 105,977	$ 114,129

PRINCIPAL ACTIVITIES AND ORGANIZATION (Details Narrative) - USD ($)	Apr. 14, 2024	Jan. 31, 2024	Nov. 30, 2022	Sep. 07, 2022	Dec. 31, 2020
Meixin [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
VIE percent interest owned				80.00%
Payment for VIE controlling interest				$ 4,300,000
Xinca [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Stock issued for acquisition, shares		1,800,000
VIE percent interest owned	100.00%	100.00%
SY Media [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Stock issued for acquisition, shares	600,000
XFC Sale [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Purchase cash price			$ 300,000
XFC Sale [Member] \| Restricted Stock [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Stock issued for acquisition, shares					466,667

OTHER BORROWINGS (Tables)

6 Months Ended

Jun. 30, 2024

Debt Disclosure [Abstract]

Schedule of other loans

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	$	–	$