Company: NUTR
Filing Date: 2025-05-12
Form Type: S-1/A
Source: 0001641172-25-009604
Chunk: 149

Company: NUSATRIP Inc
Filing Date: 2025-05-12
Form: S-1/A
Chunk 149
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 financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ Onestop Assurance PAC

We have served as the Company’s auditor since 2022.
PCAOB ID 6732
Singapore
March 20, 2025

| F-2 |

<div align='center'>NUSATRIP INCORPORATED
CARVE-OUT COMBINED AND CONSOLIDATED BALANCE SHEETS

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

|                                                                                                                                        |     |   |   December 
   31, 2024 |   |     |   |   December 
   31, 2023 |   |
|:---------------------------------------------------------------------------------------------------------------------------------------|:----|:--|-----------:|:--|:----|:--|-----------:|:--|
| ASSETS                                                                                                                                 |     |   |            |   |     |   |            |   |
| Current                                                                                                                                
 assets:                                                                                                                                |     |   |            |   |     |   |            |   |
| Cash                                                                                                                                   
 and cash equivalents                                                                                                                   |     | $ |  6,934,107 |   |     | $ |    575,447 |   |
| Restricted                                                                                                                             
 cash                                                                                                                                   |     |   |     53,900 |   |     |   |     95,100 |   |
| Accounts                                                                                                                               
 receivable                                                                                                                             |     |   |    208,411 |   |     |   |    382,757 |   |
| Amount                                                                                                                                 
 due from related parties                                                                                                               |     |   |  1,138,538 |   |     |   |    667,968 |   |
| Inventories                                                                                                                            |     |   |     77,492 |   |     |   |    309,379 |   |
| Deposits,                                                                                                                              
 prepayments, and other receivables                                                                                                     |     |   |  2,655,360 |   |     |   |  1,080,662 |   |
| Total                                                                                                                                  
 current assets                                                                                                                         |     |   | 11,067,808 |   |     |   |  3,111,313 |   |
| Non-current                                                                                                                            
 assets:                                                                                                                                |