Company: NUTR
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023401
Chunk: 184

Company: NUSATRIP Inc
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 2
Chunk 184
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 amount of the liability
can be estimated, then the estimated liability would be accrued in the Company’s unaudited condensed financial statements. If the
assessment indicates that a potentially material loss contingency is not probable but is reasonably possible, or is probable but cannot
be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material,
would be disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the
guarantees would be disclosed. Management does not believe, based upon information available at this time, that these matters will have
a material adverse effect on the Company’s financial position, results of operations or cash flows. However, there is no assurance
that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations
or cash flows.

53

    ●
    Fair Value Measurement

The
Company follows the guidance of the ASC Topic 820-10, Fair Value Measurements and Disclosures (“ASC Topic 820-10”), with
respect to financial assets and liabilities that are measured at fair value. ASC Topic 820-10 establishes a three-tier fair value hierarchy
that prioritizes the inputs used in measuring fair value as follows:

    Level 1
    Inputs are based upon unadjusted quoted prices for
    identical instruments traded in active markets;

    Level 2
    Inputs are based upon quoted
    prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active,
    and model-based valuation techniques (e.g. Black-Scholes Option-Pricing model) for which all significant inputs are observable in
    the market or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Where applicable,
    these models project future cash flows and discount the future amounts to a present value using market-based observable inputs; and

    Level 3
    Inputs are generally unobservable
    and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability.
    The fair values are therefore determined using model-based techniques, including option pricing models and discounted cash flow models.

The
carrying amounts of the Company’s financial assets and liabilities, such as cash and cash equivalents, accounts receivable, deposits,
prepayments and other receivables, accounts payable, accrued liabilities and other payables, contract liabilities and amounts due from/
to related parties, approximate their fair