Company: NUTR
Filing Date: 2025-08-15
Form Type: 424B3
Source: 0001641172-25-024295
Chunk: 75

Company: NUSATRIP Inc
Filing Date: 2025-08-15
Form: 424B3
Chunk 75
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US$ exchange rate |     | $ |  0.000061 |     | $ |  0.000064 |     | $ |     0.000063 |     | $ | 0.000066 |

Translation of amounts from MYR into US$ has been made at the following exchange rates for the three months ended March 31, 2025 and 2024 and the years ended December 31, 2024 and 2023:

|                                             |     |   | March 31, 
      2025 |     |   | March 31, 
      2024 |     |   | December 31, 
         2024 |     |   | December 
      31, 
     2023 |
|:--------------------------------------------|:----|:--|----------:|:----|:--|----------:|:----|:--|-------------:|:----|:--|---------:|
| Period/year-end MYR:US$ exchange rate       |     | $ |  0.225367 |     | $ |  0.211551 |     | $ |     0.223621 |     | $ | 0.217510 |
| Period/annual average MYR:US$ exchange rate |     | $ |  0.224697 |     | $ |  0.211687 |     | $ |     0.218806 |     | $ | 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