Company: NUTR
Filing Date: 2025-04-14
Form Type: S-1/A
Source: 0001641172-25-004581
Chunk: 164

Company: NUSATRIP Inc
Filing Date: 2025-04-14
Form: S-1/A
Chunk 164
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                                |     |         |             | $ |       38,507 |   |     | $ |       65,791 |   |

Amortization of intangible assets was $24,638 and $25,812 for the years ended December 31, 2024 and 2023, respectively.

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

| F-20 |

<div align='center'>NUSATRIP INCORPORATED
NOTES TO CARVE-OUT COMBINED AND CONSOLIDATED FINANCIAL STATEMENTS
FOR THE YEAR ENDED DECEMBER 31, 2024 AND 2023
(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 December 31, 2024 and 2023.

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

|                                               |     |     | December 
      31, 
     2024 |   |     |     | December 
      31, 
     2023 |   |
|:----------------------------------------------|:----|:----|---------:|:--|:----|:----|---------:|:--|
| Weighted average discount rate                |     |     |     7.16 | % |     |     |     6.45 | % |
| Weighted average remaining lease term (years) |     |     |     1.03 |   |     |     |     2.33 |   |

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 expense, as follows:

|                              |     | Year         
 ended        
 December 31, |