Company: NUTR
Filing Date: 2025-03-21
Form Type: S-1
Source: 0001641172-25-000122
Chunk: 141

Company: NUSATRIP Inc
Filing Date: 2025-03-21
Form: S-1
Chunk 141
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 such offer or solicitation. Neither the delivery of this prospectus nor any sale made hereunder shall under any circumstances create an implication that there has been no change in the facts set forth in this prospectus or in our affairs since the date hereof.

| 102 |

<div align='center'>INDEX TO CONSOLIDATED FINANCIAL STATEMENTS</div>

| FOR                                                                                                                            
 THE YEARS ENDED DECEMBER 31, 2024 AND 2023                                                                                     |         |
|:-------------------------------------------------------------------------------------------------------------------------------|:--------|
|                                                                                                                                | Page    |
| Report                                                                                                                         
 of Independent Registered 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