Company: NUTR
Filing Date: 2025-04-14
Form Type: S-1/A
Source: 0001641172-25-004581
Chunk: 138

Company: NUSATRIP Inc
Filing Date: 2025-04-14
Form: S-1/A
Chunk 138
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 Public Accounting Firm (PCAOB ID

# 6732)                                                              | F-2     |
| Financial                                                                                                                      
 Statements:                                                                                                                    |         |
| Carve-Out                                                                                                                      
 Combined and Consolidated Balance Sheets as of December 31, 2024 and December 31, 2023                                         | F-3     |
| Carve-Out                                                                                                                      
 Combined and Consolidated Statements of Operations and Comprehensive Income for the years ended December 31, 2024 and December 
 31, 2023                                                                                                                       | F-4     |
| Consolidated                                                                                                                   
 Statements of Changes in Stockholders’ Deficit for the years ended December 31, 2024 and December 31, 2023                     | F-5     |
| Consolidated                                                                                                                   
 Statements of Cash Flows for the years ended December 31, 2024 and December 31, 2023                                           | F-6     |
| Notes                                                                                                                          
 to Carve-Out Combined and Consolidated Financial Statements                                                                    | F-7     
 to F-27 |

| F-1 |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the shareholders and the board of directors of NusaTrip Incorporated

Opinion on the Financial Statements

We have audited the accompanying carve-out combined and consolidated balance sheets of NusaTrip Incorporated and subsidiaries (collectively, the “Company”) as of December 31, 2024 and 2023, the related carve-out combined and consolidated statements of operations and comprehensive income, stockholders’ deficit, and cash flows for each of the years in the two-year period ended December 31, 2024, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the years in the two-year period ended December 31, 2024, in conformity with accounting principles generally accepted in the United States of America.

Going Concern Uncertainty

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As shown in the financial statements, the Company has suffered net loss of $787,096, working capital deficit of $6,005,394 and shareholders’ deficit of $5,828,060 as at December 31, 202