Company: NUTR
Filing Date: 2025-04-14
Form Type: S-1/A
Source: 0001641172-25-004581
Chunk: 77

Company: NUSATRIP Inc
Filing Date: 2025-04-14
Form: S-1/A
Chunk 77
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 VND:US$ exchange rate         |     | $ |     0.000039 |     | $ | 0.000041 |
| Annual                        
 average VND:US$ exchange rate |     | $ |     0.000040 |     | $ | 0.000042 |

Translation of amounts from IDR into US$ has been made at the following exchange rates for the years ended December 31, 2024 and 2023:

|                               |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Year-end                      
 IDR:US$ exchange rate         |     | $ |     0.000062 |     | $ |     0.000065 |
| Annual                        
 average IDR:US$ exchange rate |     | $ |     0.000063 |     | $ |     0.000066 |

Translation of amounts from MYR into US$ has been made at the following exchange rates for the years ended December 31, 2024 and 2023:

|                               |     |   | December 31, 
         2024 |     |   | December 
      31, 
     2023 |
|:------------------------------|:----|:--|-------------:|:----|:--|---------:|
| Year-end                      
 MYR:US$ exchange rate         |     | $ |     0.223621 |     | $ | 0.217510 |
| Annual                        
 average MYR:US$ exchange rate |     | $ |     0.218806 |     | $ | 0.219348 |

Translation gains and losses that arise from exchange rate fluctuations from transactions denominated in a currency other than the functional currency are translated, as the case may be, at the rate on the date of the transaction and included in the results of operations as incurred.

● Comprehensive Income

ASC Topic 220, “ Comprehensive Income”, establishes standards for reporting and display of comprehensive income, its components and accumulated balances. Comprehensive income as defined includes all changes in equity during a period from non-owner sources. Accumulated other comprehensive income, as presented in the accompanying consolidated statements of changes in shareholders’ equity, consists of changes in unrealized gains and losses on foreign currency translation. This comprehensive income is not included in the computation of