Company: NUTR
Filing Date: 2025-08-15
Form Type: 424B3
Source: 0001641172-25-024295
Chunk: 65

Company: NUSATRIP Inc
Filing Date: 2025-08-15
Form: 424B3
Chunk 65
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 that constituted 22.94% and 16.40% of its revenues, with accounts receivable of $0 and
$0 at the year-end, respectively.

Concentration risk in major vendors

For the three months ended March 31, 2025 and
2024, none of the vendor accounted for 10% or more of the Company’s cost of revenue.

For the years ended December 31, 2024 and
2023, none of the vendor accounted for 10% or more of the Company’s cost of revenue.

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Exchange rate risk

Our foreign currency exposure gives rise to market
risks associated with exchange rate movements against the Vietnam Dong, Malaysian Ringgit, Indonesian Rupiah and the United States dollar.
As of March 31, 2025, December 31, 2024 and 2023, we did not hold or issue any derivative for trading purposes or to hedge against
fluctuations in foreign exchange rates. We mitigated this risk by conducting sales and purchases transactions in the same currency. Doing
so helped to reduce, but has not eliminated, the impact of foreign currency exchange rate movements. As of December 31, 2024 and 2023,
we had no outstanding forward exchange or foreign currency option contracts.

We currently do not have a foreign currency
hedging policy. However, our management monitor foreign exchange exposure and will consider hedging significant foreign exchange exposure
should the need arise.

Economic and political risk

Our major operations are conducted in Republic
of Vietnam, Singapore, Malaysia, Indonesia and United States. Accordingly, the political, economic, and legal environments in Republic
of Vietnam, Singapore, Malaysia, Indonesia and United States, as well as these countries’ economy may influence our business, financial
condition, and results of operations.

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Significant accounting policies

● Basis of Presentation

These accompanying carve-out combined and consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America (“US GAAP”).

● Emerging Growth Company

The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm