Company: NUTR
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001641172-25-000122
Chunk: 157

Company: NUSATRIP Inc
Filing Date: 2025-03-21
Form: S-1
Chunk 157
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 in accordance with ASC Topic 830, “Translation of Financial Statement” (“ASC 830”) using the applicable exchange rates on the balance sheet date. Shareholders’ equity is translated using historical rates. Revenues and expenses are translated at average rates prevailing during the period. The gains and losses resulting from the translation of financial statements of foreign subsidiaries are recorded as a separate component of accumulated other comprehensive income (loss) within the unaudited condensed statements of changes in shareholder’s equity.

| F-14 |

<div align='center'>NUSATRIP INCORPORATED
NOTES TO CARVE-OUT COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2024 AND 2023
(Currency expressed in United States Dollars (“US$”))</div>

NOTE 3 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(cont.)

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

|                                |     |   | December 
      31, 
     2024 |     |   | December 
      31, 
     2023 |
|:-------------------------------|:----|:--|---------:|:----|:--|---------:|
| Year-end VND:US$ exchange rate |     | $ | 0.000039 |     | $ | 0.000041 |
| Annual average VND:US$         
 exchange rate                  |     | $ | 0.000040 |     | $ | 0.000042 |

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

|                                |     |   | December 
      31, 
     2024 |     |   | December 
      31, 
     2023 |
|:-------------------------------|:----|:--|---------:|:----|:--|---------:|
| Year-end IDR:US$ exchange rate |     | $ | 0.000062 |     | $ | 0.000065 |
| Annual average IDR:US$         
 exchange rate                  |     | $ | 0.000063 |     | $ | 0.000066 |

Translation of amounts from MYR into US$ has been made at the following exchange rates for the