Company: NUTR
Filing Date: 2025-08-15
Form Type: 424B4
Source: 0001641172-25-024294
Chunk: 195

Company: NUSATRIP Inc
Filing Date: 2025-08-15
Form: 424B4
Chunk 195
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As of March 31, 2025 and December 31, 2024, intangible assets consisted of the following:

|                          |     |       | Useful 
 life   |   |    March 
      31, 
     2025 |   |     |   | December 
      31, 
     2024 |   |
|:-------------------------|:----|:------|:-------|:--|---------:|:--|:----|:--|---------:|:--|
| At                       
 cost:                    |     |       |        |   |          |   |     |   |          |   |
| Software                 |     | 8     
 years |        | $ |  544,467 |   |     | $ |  562,615 |   |
| Licensing                |     | 4     
 years |        |   |    5,741 |   |     |   |    5,933 |   |
|                          |     |       |        |   |  550,208 |   |     |   |  568,548 |   |
| Less:                    
 accumulated amortization |     |       |        |   | (518,809 | ) |     |   | (530,041 | ) |
|                          |     |       |        | $ |   31,399 |   |     | $ |   38,507 |   |

Amortization of intangible assets was $5,964 and $6,257 for the three months ended March 31, 2025 and 2024, respectively.

None of the above amortization was recognised under cost of revenue.

| F-45 |

<div align='center'>NUSATRIP INCORPORATED

NOTES TO UNAUDITED INTERIM CONDENSED CARVE-OUT COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2025 AND 2024

(Currency expressed in United States Dollars (“US$”))</div>

NOTE 8 — LEASES

The Company has entered into commercial operating leases for office space. Operating leases are included in the right-of-use lease assets, current and non-current lease liabilities on the Carve-out Combined Consolidated Balance Sheet. Right-of-use assets and lease liabilities are recognized at each lease’s commencement date based on the present values of its lease payments over its respective lease