Company: NUTR
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023401
Chunk: 180

Company: NUSATRIP Inc
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 2
Chunk 180
---
 exchange rate fluctuations from transactions denominated in a currency other than the functional currency
aretranslated, as the case may be, at the rate on the date of the transaction and included in the results of operations as incurred.

50

    ●
    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 ended September 30, 2025 and 2024, diluted weighted-average common shares outstanding is equal to basic weighted-average
common shares, due to the Company’s net loss position. Hence, no common stock equivalents were included in the computation of diluted
net loss per share since such inclusion would have been antidilutive.

Schedule
of computation of diluted net loss per share:

    Three
    months ended  September 30, 

    2025  
    2024 
  
    Net loss attributable
    to Nusatrip Incorporated 
    $(963,690) 
    $(43,033)
  
    Weighted average common shares
    outstanding – Basic and diluted 
     5,532,163  
     3,057,702 
  
    Net loss per share –
    Basic and diluted 
    $(0.17) 
    $(0.01)

    Nine
    months ended  September 30, 

    2025  
    2024 
  
    Net loss attributable
    to Nusatrip Incorporated 
    $(579,579)