NOCERA, INC.

Form 10-K Item 1C cybersecurity disclosure by a smaller reporting company stating that it has not experienced any significant cybersecurity incidents to date. The filer notes it currently lacks formalized cybersecurity measures, a dedicated team, risk assessments, or an incident response plan, and is in the process of evaluating and developing cybersecurity practices. No incident, threat actor, affected count, or data types are described.