Company: NUTR
Filing Date: 2025-08-15
Form Type: 424B4
Source: 0001641172-25-024294
Chunk: 188

Company: NUSATRIP Inc
Filing Date: 2025-08-15
Form: 424B4
Chunk 188
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, 2024:

|                               |     |   |    March 
      31, 
     2025 |     |   |    March 
      31, 
     2024 |     |   | December 
      31, 
     2024 |
|:------------------------------|:----|:--|---------:|:----|:--|---------:|:----|:--|---------:|
| Period/year-end               
 MYR:US$ exchange rate         |     | $ | 0.225367 |     | $ | 0.211551 |     | $ | 0.223621 |
| Period/annual                 
 average MYR:US$ exchange rate |     | $ | 0.224697 |     | $ | 0.211687 |     | $ | 0.218806 |

Translation gains and losses that arise from exchange rate fluctuations from transactions denominated in a currency other than the functional currency are translated, as the case may be, at the rate on the date of the transaction and included in the results of operations as incurred.

● Comprehensive Income

ASC Topic 220, “ Comprehensive Income”, establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive income as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive income, as presented in the accompanying consolidated statements of changes in shareholders’ equity, consists of changes in unrealized gains and losses on foreign currency translation. This comprehensive income is not included in the computation of income tax expense or benefit.

● Earnings Per Share

Basic per share amounts are calculated using the weighted average shares outstanding during the year, excluding unvested restricted stock units. The Company uses the treasury stock method to determine the dilutive effect of stock options and other dilutive instruments. Under the treasury stock method, only “in the money” dilutive instruments impact the diluted calculations in computing diluted earnings per share. Diluted calculations reflect the weighted average incremental common shares that would be issued upon exercise of dilutive options assuming the proceeds would be used to repurchase shares at average market prices for the years.

For three months ended March 31, 2025 and 2024, diluted weighted-average common shares outstanding is equal to basic weighted-average common shares, due to the Company’s net loss position. Hence, no common stock equivalents were included in the computation of diluted net loss per share since such inclusion would have been antidilutive.

| F-40 |

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