Company: NUTR
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001493152-25-023401
Chunk: 106

Company: NUSATRIP Inc
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 8
Chunk 106
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,  2025  
    December 31, 2024 

    (Unaudited)  

    Trading goods 
    $18,431  
    $77,492 

Finished
goods inventories were related to air ticket reservation with general holding period of 0 to 180 days. The costs are recognized directly
by net off against the Gross Merchandise Value to derive the revenue during the period ended September 30, 2025 and December 31, 2024,
respectively. The inventories amounted to $18,431 and $77,492 as of September 30, 2025 and December 31, 2024, respectively. No allowance
reserve for excess and obsolete inventories as of September 30, 2025 and December 31, 2024.

NOTE
– 6 INTANGIBLE ASSETS

As
of September 30, 2025 and December 31, 2024, intangible assets consisted of the following:

 SCHEDULE OF INTANGIBLE ASSETS

    Useful life 
    September 30, 2025  
    December 31, 2024 

     (Unaudited)  

    At cost: 

    Software 
    8 years 
    $544,467  
    $562,615 
  
    Licensing 
    4 years 
     5,741  
     5,933 
  
    Intangible assets, gross 
      
     550,208  
     568,548 
  
    Less: accumulated depreciation 
      
     (530,542) 
     (530,041)
  
    Intangible assets, net 
      
    $19,666  
    $38,507 

Computer
software includes business and operating software and license acquired from third parties.

Amortization
of intangible assets for the three months ended September 30, 2025 and 2024 were $5,964 and $6,160, respectively.

Amortization
of intangible assets for the nine months ended September 30, 2025 and 2024 were $17,892 and $18,479, respectively.

None
of the above amortization was recognised under cost of revenue.

    23

NOTE
– 7 PLANT AND EQUIPMENT

Plant
and equipment consisted of the following:

 SCHEDULE
OF PLANT AND EQUIPMENT