Company: NUTR
Filing Date: 2025-05-23
Form Type: S-1/A
Source: 0001641172-25-012203
Chunk: 206

Company: NUSATRIP Inc
Filing Date: 2025-05-23
Form: S-1/A
Chunk 206
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 entity’s reportable segments and requires more enhanced information about a reportable segment’s expenses, interim segment profit or loss, and how a public entity’s chief operating decision maker uses reported segment profit or loss information in assessing segment performance and allocating resources. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. Management has evaluated and concluded no material impact of this to the financial statements as disclosed in “Segment Information”.

In December 2023, the FASB issued ASU No 2023-09, Income Taxes(Topic 740): Improvements to Income Tax Disclosures” (“ASU 2023-09”). ASU 2023-09 expands disclosures in the rate reconciliation and requires disclosure of income taxes paid by jurisdiction. ASU 2023-09 is effective for fiscal years beginning after December 15, 2024. Management has evaluated and concluded no material impact of this to the financial statements.

Except as mentioned above, there are no new recently issued accounting standards that will have a material impact on the Company’s interim condensed carve-out combined and consolidated financial statements. The Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s interim condensed carve-out combined and consolidated financial statements.

| F-43 |

<div align='center'>NUSATRIP INCORPORATED

NOTES TO UNAUDITED INTERIM CONDENSED CARVE-OUT COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2025 AND 2024

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

NOTE 4 — REVENUE

The Company has disaggregated its revenue from contracts with customers, by type of product and service, as follows:

|                              | Type                   
 of product and service |          | Timing                 
 of revenue recognition | Three        
 months ended |   March 
     31, 
    2025 |     |   |   March 
     31, 
    2024 |
|:-----------------------------|:-----------------------|:---------|:-----------------------|:-------------|--------:|:----|:--|--------:|
| Ticketing                    |                        | Point    
 of time  |                        | $            | 280,293 |     | $ | 214,641 |
| Online                       
 advertisement                |