Amendment to Annual Report (Form 10-K/A)

This Amendment No. 1 to the Annual Report on Form 10-K (this "Amendment") of Nocera, Inc., originally filed with the Securities and Exchange Commission (the "SEC") on April 15, 2026, is being filed to revise certain financial information included in the Company's consolidated financial statements. Subsequent to the filing of the original report, the Company identified errors in certain previously reported financial statement amounts. The consolidated financial statements and related disclosures included in this Amendment have been updated to reflect the corrected amounts. Except as expressly set forth herein, this Amendment does not modify or update any other disclosures in the original Form 10-K.