CONSOLIDATED BALANCE SHEETS - USD ($)		Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents		$ 1,229,580	$ 2,906,074
Accounts receivable, net		173,395	209,777
Inventories, net		88,432	91,781
Advance to suppliers		1,732	1,732
Prepaid expenses and other assets, net		10,365	27,470
Financial assets at fair value through profit or loss		208,697	0
Total current assets		1,712,201	3,236,834
Retention receivables		0	0
Deferred tax assets, net		0	22,703
Property and equipment, net		1,547,801	844,613
Intangible assets - customer relations		114,129	130,434
Goodwill		1,655,182	3,905,735
Other non-current asset		4,730	0
Total assets		5,034,043	8,140,319
Current liabilities
Notes payable		0	0
Accounts payable		0	2,631
Other payables and accrued liabilities		34,093	38,388
Advance receipts		0	42,880
Due to related parties		28,484	18,919
Warrant liability		1,179,768	1,179,768
Long-term secured other borrowing – current portion		487,800	214,913
Dividend payable		38,312	22,312
Income tax payable		1,859	1,920
Total current liabilities		1,770,316	1,521,731
Deferred tax liabilities, net		0	0
Long-term secured other borrowing		0	436,341
Total liabilities		1,770,316	1,958,072
Commitments and contingencies
Equity
Common stock ($0.001 par value; authorized 200,000,000 shares; 11,156,987 shares and 9,243,587 shares issued and outstanding as of December 31, 2023 and 2022, respectively)	[1]	11,157	9,243
Preferred stock ($0.001 par value; authorized 10,000,000 shares; Series A Preferred Stock, 2,000,000 authorized, 80,000 shares issued and outstanding as of December 31, 2023 and 2022, respectively)		80	80
Additional paid-in capital	[1]	21,931,112	20,484,518
Statutory and other reserves		191,219	191,219
(Accumulated losses) retained earnings		(19,053,072)	(14,747,461)
Accumulated other comprehensive loss		98,906	103,594
Total Nocera, Inc.'s stockholders' equity		3,179,402	6,041,193
Non-controlling interests		84,325	141,054
Total equity		3,263,727	6,182,247
Total liabilities and equity		$ 5,034,043	$ 8,140,319

[1] On August 11, 2022, the Company effected a 2:3 reverse stock split for each share of common stock issued and outstanding. All shares and associated amounts have been retroactively restated to reflect the stock split.