Company: NUTR
Filing Date: 2025-08-15
Form Type: 424B3
Source: 0001641172-25-024295
Chunk: 171

Company: NUSATRIP Inc
Filing Date: 2025-08-15
Form: 424B3
Chunk 171
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 financial statements.

NOTE 17 — SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date
but before financial statements are issued, the Company has evaluated all events or transactions that occurred after December 31, 2024,
up through March 18, 2025, the Company issued the carve-out combined and consolidated financial statements.

On October 18, 2024, we entered into a securities
purchase agreement with the Selling Stockholders. Pursuant to securities purchase agreement, on October 18, 2024, we will convertible
notes (the “Convertible Notes”) to the Selling Stockholders with an aggregate principal amount of $1,600,002 (the “Convertible
Notes Offering”). Pursuant to the amendments to the securities purchase agreement for Convertible Notes dated November 13, 2024,
entered by the Company and the investors, the Convertible Notes shall automatically convert into shares of our common stock upon the effectiveness
of the registration statement at the conversion price of $1.50 per share. We are obligated to pay interest to the Selling Stockholders
on the outstanding principal amount at the rate of 6.0% per annum. The Convertible Notes and the interests shall be converted into shares
of common stock of the Company at a conversion price of $1.50 per share by the six months anniversary of the issuance date or the consummation
of our IPO, whichever earlier. The Convertible Notes were converted into an aggregate of 1,066,668 shares of Common Stock and issued to
the investors, and the three private placements were completed on February 10, 2025.

| F-27 |

<div align='center'>NUSATRIP INCORPORATED

UNAUDITED INTERIM CONDENSED CARVE-OUT COMBINED AND CONSOLIDATED BALANCE SHEETS

(Currency expressed in United States Dollars (“US$”))</div>

|                                                                                                                                          |     | March     
 31, 2025  |             |   |     | December 
 31, 2024 |            |   |
|:-----------------------------------------------------------------------------------------------------------------------------------------|:----|:----------|------------:|:--|:----|:---------|-----------:|:--|
|                                                                                                                                          |     | Unaudited |             |   |     | Audited  |            |   |
| ASSETS                                                                                                                                   |     |