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Interim Condensed Consolidated Balance Sheets (Unaudited) - USD ($)
Mar. 31, 2019
Dec. 31, 2018
Current assets    
Cash and cash requivalents $ 23,426 $ 7,207
Accounts receivables, net 3,424,907 3,548,613
Inventories 205,439 63,401
Advance to suppliers 28,217 73,012
Prepaid expenses and other assets, net 491,329 490,418
Total current assets 4,173,318 4,182,651
Property and equipment, net 55,999 58,702
Operating lease right-of-use asset 155,982 0
Total assets 4,385,299 4,241,353
Current liabilities    
Account payables 290,561 233,492
Advance from customers 108,490 106,673
Other payables and accrued liabilities 314,472 421,784
Convertible note 0 3,465
Due to related parties 1,117,181 819,351
Income tax payable 630,086 624,276
Total current liabilities 2,460,790 2,209,041
Deferred tax liabilities, net 14,000 14,676
Deferred revenue 55,319 65,633
Operating lease liabilities 8,378 0
Total liabilities 2,538,487 2,289,350
Commitments and contingencies
Stockholders' equity (deficit)    
Common stock ($0.001 par value; authorized 200,000,000 shares; 12,354,200 shares and 12,349,200 shares issued and outstanding as of March 31, 2019 and December 31, 2018, respectively) 12,354 12,349
Additional paid-in capital 133,905 115,311
Statutory and other reserves 191,219 191,219
Retained earnings 1,437,576 1,595,955
Accumulated other comprehensive loss (27,986) (61,508)
Total Nocera, Inc.'s stockholders' equity 1,747,068 1,853,326
Non-controlling interests 99,744 98,677
Total stockholders' equity 1,846,812 1,952,003
Total liabilities and stockholders' equity $ 4,385,299 $ 4,241,353