Company: NUTR
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023401
Chunk: 26

Company: NUSATRIP Inc
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 1
Chunk 26
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 2024:

    September 30,  2025  
    September 30,  2024 
  
    Period-end CNY$:US$ exchange rate 
    $0.140445  
    $0.142554 
  
    Period average CNY$:US$ exchange rate 
    $0.138498  
    $0.139134 

Translation
of amounts from HKD into US$ has been made at the following exchange rates for nine months  ended September 30, 2025 and 2024:

    September 30,  2025  
    September 30,  2024 
  
    Period-end HKD$:US$ exchange rate 
    $0.128514  
    $0.128697 
  
    Period average HKD$:US$ exchange rate 
    $0.128175  
    $0.128004 
  
    Exchange rate translation of amounts 
    $0.128175  
    $0.128004 

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.

    17

    ●
    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.

    ●
    Earning
    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.

For
the three and nine months