Company: NUTR
Filing Date: 2025-01-15
Form Type: S-1/A
Source: 0001493152-25-002312
Chunk: 144

Company: NUSATRIP Inc
Filing Date: 2025-01-15
Form: S-1/A
Chunk 144
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 for our opinion.

/s/ Onestop Assurance PAC

We have served as the Company’s auditor since 2022.
PCAOB ID 6732
Singapore
March 26, 2024

| F-2 |

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

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

|                                                        |     |   |   December 
   31, 2023 |   |     |   |   December 
   31, 2022 |   |
|:-------------------------------------------------------|:----|:--|-----------:|:--|:----|:--|-----------:|:--|
| ASSETS                                                 |     |   |            |   |     |   |            |   |
| Current                                                
 assets:                                                |     |   |            |   |     |   |            |   |
| Cash                                                   
 and cash equivalents                                   |     | $ |    575,447 |   |     | $ |  1,764,527 |   |
| Restricted                                             
 cash                                                   |     |   |     95,100 |   |     |   |     54,200 |   |
| Accounts                                               
 receivable                                             |     |   |    382,757 |   |     |   |    534,954 |   |
| Amount                                                 
 due from related parties                               |     |   |    667,968 |   |     |   |        343 |   |
| Inventories                                            |     |   |    309,379 |   |     |   |        825 |   |
| Deposits,                                              
 prepayments, and other receivables                     |     |   |  1,080,662 |   |     |   |  1,079,684 |   |
| Total                                                  
 current assets                                         |     |   |  3,111,313 |   |     |   |  3,434,533 |   |
| Non-current                                            
 assets:                                                |     |   |            |   |     |   |            |   |
| Plant                                                  
 and equipment, net                                     |     |   |    207,139 |   |     |   |    266,295 |   |
| Intangible                                             
 assets                                                 |     |   |