GROUP STRUCTURE

NOCERA, Inc. (USA)

Georgia, United States

NOCERA, Inc. is listed on OTC market. It completed a reverse merger with China-based subsidiaries described below on Dec 31, 2018.

Xin Feng Construction Co., Ltd. (TW)

VIE Control

Grand Smooth Inc Ltd (HK)

Nocera Taiwan Branch (TW)

100%

Hong Kong, China (Domant)

Grand Smooth Inc. Ltd., hereafter referred as “GSI”, is a Hong Kong-registered investment consulting company that provides strategy and expert opinion on investment in Greater China, North Asia, and South East Asia. GSI was established in 2014.

100%

Gui Zhou Grand Smooth Technology Ltd. (WFOE in China)

Guizhou, China (Dormant)

Gui Zhou Grand Smooth Technology Ltd., hereafter referred as “GZ GST”, is a China-based management consulting company providing services to new and existing technology clients in China wanting to expand business abroad. GZ GST in China is a Wholly Foreign Owned Enterprise (WFOE) established in 2018.

Taiwan

Nocera Taiwan Branch was setup to lead any future operations with XFC and SFC as the representative of its US parent company in Taiwan.

Taiwan

Xin Feng Construction Co., Ltd., hereafter referred as “XFC”, was focused mainly on the public construction work business. After the acquisition, XFC will shift its focus to support the construction activities of our clients, and the development of the Company-owned and operated fish farms.

Centurion ZD CPA Limited., our auditor