Company: NUTR
Filing Date: 2025-08-15
Form Type: 424B4
Source: 0001641172-25-024294
Chunk: 74

Company: NUSATRIP Inc
Filing Date: 2025-08-15
Form: 424B4
Chunk 74
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 unaudited condensed financial statements have been expressed in US$. The Company’s subsidiaries operating in Singapore maintain its books and record in US$. In addition, the Company’s subsidiaries are operating in the Republic of Vietnam, Malaysia and Indonesia and maintains its books and record in its local currency, Vietnam Dong (“VND”), Malaysian Ringgit (“MYR”) and Indonesian Rupiah (“IDR”), 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.

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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 the three months ended March 31, 2025 and 2024 and the years ended December 31, 2024 and 2023:

|                                  |     |   |    March 
      31, 
     2025 |     |   |    March 
      31, 
     2024 |     |   | December 
      31, 
     2024 |     |   | December 
      31, 
     2023 |
|:---------------------------------|:----|:--|---------:|:----|:--|---------:|:----|:--|---------:|:----|:--|---------:|
| Period/year-end VND:US$ exchange 
 rate                             |     | $ | 0.000039 |     | $ | 0.000040 |     | $ | 0.000039 |     | $ | 0.000041 |
| Period/annual average            
 VND:US$ exchange rate            |     | $ | 0.000039 |     | $ | 0.000041 |     | $ | 0.000040 |     | $ | 0.000042 |

Translation of amounts from IDR into US$ has been made at the following exchange rates for the three months ended March 31,