Company: NUTR
Filing Date: 2025-03-25
Form Type: CORRESP
Source: 0001641172-25-000449
Chunk: 98

Company: NUSATRIP Inc
Filing Date: 2025-03-25
Form: CORRESP
Chunk 98
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, 2024 and2023:

|                                                   |     | September 30December 31, 
 2024                     |                |     | September 30, 
 2023          |     | December 31, 
 2023         |          |     |   |          |
|:--------------------------------------------------|:----|:-------------------------|---------------:|:----|:--------------|:----|:-------------|---------:|:----|:--|---------:|
| Period/yearYear-end MYR:US$ exchange rate         |     | $                        | 0.242665223621 |     |               |     | $            | 0.212764 |     | $ | 0.217510 |
| Period/annualAnnual average MYR:US$ exchange rate |     | $                        | 0.215917218806 |     |               |     | $            | 0.221567 |     | $ | 0.219348 |

Translation gains and losses that arise from exchange
rate fluctuations from transactions denominated in a currency other than the functional currency are translated, as the case may be, at
the rate on the date of the transaction and included in the results of operations as incurred.

● Comprehensive Income

ASC Topic 220, “Comprehensive Income”,
establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive income
as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive income, as presented
in the accompanying consolidated statements of changes in shareholders’ equity, consists of changes in unrealized gains and losses
on foreign currency translation. This comprehensive income is not included in the computation of income tax expense or benefit.

● Earnings Per Share

Basic per share amounts are calculated using the weighted
average shares outstanding during the year, excluding unvested restricted stock units. The Company uses the treasury stock method to determine
the dilutive effect of stock options and other dilutive instruments. Under the treasury stock method, only “in the money”
dilutive instruments impact the diluted calculations in computing diluted earnings per share. Diluted calculations reflect the weighted
average incremental common shares that would be issued upon exercise of dilutive options assuming the proceeds would be used to repurchase
shares at average market prices for the years.

| 52 |

For the years ended December 31, 20232024
and 20222023, diluted weighted-average common shares outstanding is equal to basic weighted