Nocera, Inc.

Item 1.01. Entry into a Material Definitive Agreement. On September 17, 2026, Nocera, Inc. (“Nocera” or the “Company”) entered into a Strategic Partnership and Joint Distribution Agreement (the “Agreement”), with E-PRO DISPLAY CO., LTD. (“E-PRO”), a company organized under the laws of the Republic of China (Taiwan). Under the Agreement, E-PRO appointed the Company as a non-exclusive distributor on a worldwide basis for pre-owned iPhone 17 Pro and iPhone 17 Pro Max handsets under a buy-back and trade-in program operated by iFP Green Technology Limited and its affiliates (“iFP”). E-PRO holds exclusive distribution rights from iFP with respect to goods allocated to E-PRO under the program. The Company will be responsible for sales, customer development and channel building. According to iFP’s written confirmation dated August 26, 2026, approximately 600,000 handsets with an aggregate awarded value of approximately US$520.5 million have been allocated to E-PRO. These figures represent E-PRO’s allocation and do not represent revenue, orders, backlog or commitments of the Company. The quantities actually distributed will be limited to those stated in sales orders or invoices actually issued by iFP upon shipment. The Agreement is a framework agreement and does not impose any minimum quantity, minimum amount or minimum term commitment on either party. No transaction will occur unless the applicable parties enter into a separate written sale and purchase contract for the relevant tranche. Either party may decline any tranche without liability. The Company has applied, with E-PRO’s assistance, to be registered as a supplier of iFP. The registration process is in progress and has not been completed. The goods covered by the Agreement are pre-owned handsets. Neither party provides any warranty as to the condition, cosmetic grade, storage capacity, specification, functionality, lock status, merchantability or value of the goods. iFP has stated that the goods have passed its inspection. Shipments are expected to occur in tranches from late September 2026 through the end of November 2026 from iFP’s facilities in Dallas/Fort Worth and Houston, Texas. The Agreement has an initial term of 12 months. Either party may terminate the Agreement on 30 days’ written notice without liability. The Agreement is governed by the laws of the State of New York, and disputes are to be resolved by arbitration. The foregoing description of the Agreement does not purport to be complete and is qualified in its entirety by reference to the full text of the Agreement, which is filed as Exhibit 10.1 to this Current Report on Form 8-K and incorporated herein by reference.

Item 8.01. Other Events. On September 23, 2026, the Company issued a press release announcing the execution of the Agreement. A copy of the press release is furnished as Exhibit 99.1 hereto.