Company: NUTR
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023401
Chunk: 104

Company: NUSATRIP Inc
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 8
Chunk 104
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 their fair values because of the short maturity of these instruments.

    20

    ●
    Recent
    Accounting Pronouncements

From
time to time, new accounting pronouncements are issued by the Financial Accounting Standard Board (“FASB”) or other standard
setting bodies and adopted by the Company as of the specified effective date.

In
November 2023, the FASB issued ASU No 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (“ASU
2023-07”). ASU 2023-07 expands disclosures about a public entity’s reportable segments and requires more enhanced information
about a reportable segment’s expenses, interim segment profit or loss, and how a public entity’s chief operating decision
maker uses reported segment profit or loss information in assessing segment performance and allocating resources. ASU 2023-07 is effective
for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Management has evaluated and
concluded no material impact of this to the financial statements as disclosed in “Segment Information”.

In
December 2023, the FASB issued ASU No 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”).
ASU 2023-09 expands disclosures in the rate reconciliation and requires disclosure of income taxes paid by jurisdiction. ASU 2023-09
is effective for fiscal years beginning after December 15, 2024. Early adoption is permitted.

Except
as mentioned above, there are no new recently issued accounting standards that will have a material impact on the Company’s carve-out
combined and consolidated financial statements. The Company does not believe other recently issued but not yet effective accounting standards,
if currently adopted, would have a material effect on the Company’s carve-out combined and consolidated financial statements.

NOTE
– 3 REVENUE

Revenue
was generated from the following activities:

 SCHEDULE
OF REVENUE

    2025  
    2024 

    Nine months ended September 30, 

    2025  
    2024 
  
    At a point in time: 

    Sales – online ticketing and reservation 
    $1,275,337  
    $538,761 
  
    Sales – hotel reservation 
     2,976  
     14,678