Company: NUTR
Filing Date: 2025-05-12
Form Type: S-1/A
Source: 0001641172-25-009604
Chunk: 211

Company: NUSATRIP Inc
Filing Date: 2025-05-12
Form: S-1/A
Chunk 211
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041 | ) |
|                          |     |       |        | $ |   31,399 |   |     | $ |   38,507 |   |

Amortization of intangible assets was $5,964 and $6,257 for the three months ended March 31, 2025 and 2024, respectively.

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

| F-45 |

<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 8 — LEASES

The Company has entered into commercial operating leases for office space. Operating leases are included in the right-of-use lease assets, current and non-current lease liabilities on the Carve-out Combined Consolidated Balance Sheet. Right-of-use assets and lease liabilities are recognized at each lease’s commencement date based on the present values of its lease payments over its respective lease term. When a borrowing rate is not explicitly available for a lease, the Company’s incremental borrowing rate is used based on information available at the lease’s commencement date to determine the present value of its lease payments. Operating lease payments are recognized on a straight-line basis over the lease term. The Company had no financing leases as of March 31, 2025 and December 31, 2024.

Other supplemental information about the Company’s operating lease as of:

|                                      |     |     | March 
   31, 
  2025 |   |     |     | December 
      31, 
     2024 |   |
|:-------------------------------------|:----|:----|------:|:--|:----|:----|---------:|:--|
| Weighted                             
 average discount rate                |     |     |  7.16 | % |     |     |     7.16 | % |
| Weighted                             
 average remaining lease term (years) |     |     |  0.82 |   |     |     |     1.03 |   |

The Company excluded short-term leases (those with lease terms of less than one year at inception) from the measurement of lease liabilities or right-of-use assets. The following tables summarize the lease