NCRA NOCERA, INC.

“including the lack of individuals with current knowledge of GAAP that led to the restatement of our previously issued financial statements”

“inadequate segregation of duties. We believe that these material weaknesses primarily relate, in part, to our lack of sufficient staff with appropriate training in GAAP and SEC rules and regulations”

“there were insufficient monitoring and review controls over the financial reporting closing process, including the lack of individuals with current knowledge of GAAP that led to the restatement of our previously issued financial statements”

“we did not have written documentation of our internal control policies and procedures. Written documentation of key internal controls over financial reporting is a requirement of Section 404 of the Sarbanes-Oxley Act of 2002”

“Based on that Evaluation, our Chief Executive Officer and Chief Financial Officer concluded that, as of June 30, 2026, due to the presence of material weaknesses described below, our disclosure controls and procedures were ineffective.”

“Summary of Consolidated Statements of Cash Flows Six months ended June 30, 2026 2025 (Unaudited) (As Restated) $ $ Net cash used in operating activities (1,159,225 ) (308,645 )”

“*Weighted average shares outstanding and net loss per share for all periods presented have been retroactively adjusted to reflect the 1-for-30 reverse stock split effected on July 6, 2026. The 2025 share and per-share amounts are as restated.”

“Basic and diluted weighted average shares outstanding for the three and six months ended June 30, 2026 and 2025 have been retroactively adjusted to reflect the 1-for-30 reverse stock split effected on July 6, 2026. The 2025 share and per-share amounts are as restated. See Note 21.”

“Schedule of prepaid expenses and other assets June 30, 2026 December 31, 2025 (Unaudited) (As Restated) $ $ Prepaid expenses and other assets 312,500 315,430 Others 1,732 1,732 Total 314,232 317,162”

“* Weighted average shares outstanding and net loss per share for all periods presented have been retroactively adjusted to reflect the 1-for-30 reverse stock split effected on July 6, 2026. The 2025 share and per-share amounts are as restated. See Note 21.”