Company: NUTR
Filing Date: 2025-08-29
Form Type: 10-Q
Source: 0001641172-25-025984
Chunk: 135

Company: NUSATRIP Inc
Filing Date: 2025-08-29
Form: 10-Q
Item: Item 8
Chunk 135
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”), Malaysian Ringgit (“MYR), Indonesian Rupiah (“IDR”),
and Chinese Yuan (“CNY”), respectively, which are the functional currencies in which the subsidiary’s operations are
conducted. In general, for consolidation purposes, assets and liabilities of its subsidiaries whose functional currency is not US$ are
translated into US$, 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.

Translation
of amounts from VND into US$ has been made at the following exchange rates for six months ended June 30, 2025 and 2024:

    June 30,  2025  
    June 30,  2024 
  
    Period-end VND$:US$ exchange rate 
    $0.000038  
    $0.000039 
  
    Period average VND$:US$ exchange rate 
    $0.000039  
    $0.000040 

Translation
of amounts from MYR into US$ has been made at the following exchange rates for the three months ended June 30, 2025 and 2024:

    June 30,  2025  
    June 30,  2024 
  
    Period-end MYR:US$ exchange rate 
    $0.23706  
    $0.21186 
  
    Period average MYR:US$ exchange rate 
    $0.22842  
    $0.21147 

Translation
of amounts from IDR into US$ has been made at the following exchange rates for the three months ended June 30, 2025 and 2024:

    June 30,  2025  
    June 30,  2024 
  
    Period-end IDR:US$ exchange rate 
    $0.000062  
    $0.000061 
  
    Period average IDR:US$ exchange rate 
    $0.000061  
    $0.000063 

55

Translation
of amounts from CNY into US$ has