NOCERA, INC. current report, 17 September 2026

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Nocera, Inc. Form 8-K Summary

Business Context and Reporting Period

Nocera, Inc. filed a Form 8-K reporting a material definitive agreement entered into on September 17, 2026. The company is a Nevada corporation headquartered in New Taipei City, Taiwan, and its common stock trades on Nasdaq under the symbol NCRA. Nocera is identified as an emerging growth company.

Material Agreement and Operating Details

Nocera entered into a Strategic Partnership and Joint Distribution Agreement with E-PRO DISPLAY CO., LTD., a Taiwan-based company. E-PRO appointed Nocera as a non-exclusive worldwide distributor of pre-owned iPhone 17 Pro and iPhone 17 Pro Max handsets sourced through a buy-back and trade-in program operated by iFP Green Technology Limited and its affiliates.

  • Nocera will be responsible for sales, customer development and channel building.
  • Approximately 600,000 handsets, with an aggregate awarded value of approximately $520.5 million, were allocated to E-PRO by iFP. The filing expressly states that these figures are E-PRO’s allocation and do not represent Nocera revenue, orders, backlog or commitments.
  • Actual quantities will be limited to sales orders or invoices issued by iFP upon shipment.
  • The framework agreement establishes no minimum quantity, dollar amount or term commitment. Separate written contracts are required for each tranche, and either party may decline a tranche without liability.
  • Nocera’s registration as an iFP supplier is still pending.
  • Shipments are expected in tranches from late September 2026 through the end of November 2026 from iFP facilities in Dallas/Fort Worth and Houston, Texas.
  • The initial agreement term is 12 months, with either party able to terminate on 30 days’ written notice without liability.

Financial Metrics, Liquidity and Capital Structure

The filing does not provide revenue, profit, cash flow, margin, debt, liquidity or other financial statement metrics. It does not recognize or quantify any Nocera revenue or financial commitment from the handset allocation.

Risks, Contingencies and Unusual Items

  • The transaction remains subject to supplier registration, separate tranche contracts, issuance of iFP sales orders or invoices, and actual shipment.
  • The agreement is non-exclusive and does not guarantee any volume or sales.
  • The handsets are pre-owned, and neither party provides warranties regarding condition, cosmetic grade, storage capacity, specifications, functionality, lock status, merchantability or value.
  • iFP stated that the goods passed its inspection, but the filing does not provide independent verification of handset condition or resale value.
  • The agreement is governed by New York law, with disputes subject to arbitration.
  • The company issued a related press release on September 23, 2026; the Form 8-K was signed and dated September 23, 2026, while identifying September 17, 2026 as the earliest reported event date.

Most Important Facts to Verify

  1. Whether Nocera completes iFP supplier registration.
  2. Whether separate purchase and sale contracts are executed for any handset tranches.
  3. Actual shipment quantities, purchase prices, resale prices and gross margins.
  4. Whether any revenue, inventory, receivables or cash requirements arise from the arrangement.
  5. The condition, functionality, lock status and marketability of the pre-owned handsets.
  6. The full terms of Exhibit 10.1 and the disclosures in the September 23, 2026 press release.