Company: NUTR
Filing Date: 2025-08-29
Form Type: 10-Q
Source: 0001641172-25-025984
Chunk: 169

Company: NUSATRIP Inc
Filing Date: 2025-08-29
Form: 10-Q
Item: Item 2
Chunk 169
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 and losses on foreign currency translation. This comprehensive income is not included in the computation
of income tax expense or benefit.

    ●
    Earning
    Per Share

Basic
per share amounts are calculated using the weighted average shares outstanding during the year, excluding unvested restricted stock units.
The Company uses the treasury stock method to determine the dilutive effect of stock options and other dilutive instruments. Under the
treasury stock method, only “in the money” dilutive instruments impact the diluted calculations in computing diluted earnings
per share. Diluted calculations reflect the weighted average incremental common shares that would be issued upon exercise of dilutive
options assuming the proceeds would be used to repurchase shares at average market prices for the years.

For
the three and six months ended June 30, 2025 and 2024, diluted weighted-average common shares outstanding is equal to basic weighted-average
common shares, due to the Company’s net loss position. Hence, no common stock equivalents were included in the computation of diluted
net loss per share since such inclusion would have been antidilutive.

Schedule
of computation of diluted net profit (loss) per share:

    Three months ended  June 30, 

    2025  
    2024 
  
    Net profit (loss) attributable to Nusatrip Incorporated 
    $(997,691) 
    $(436,611)
  
    Weighted average common shares outstanding – Basic and diluted 
     3,626,592  
     1,231,615 
  
    Net profit (loss) per share – Basic and diluted 
    $0.28  
    $(0.35)

56

    Six months ended  June 30, 

    2025  
    2024 
  
    Net profit (loss) attributable to Nusatrip Incorporated 
    $457,378  
    $(444,489)
  
    Weighted average common shares outstanding – Basic and diluted 
     7,170,403  
     1,231,615 
  
    Net profit (loss) per share – Basic and diluted 
    $0.06  
    $(0.36)

    ●
    Leases

The
Company adopted ASC Topic 842, “Leases” (“ASC 842”) to determine if an arrangement is a lease at inception. Operating
leases are included in operating lease right-of-use (“ROU”) assets and operating lease liabilities in the consolidated