Company: NIVFW
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001213900-25-087717
Chunk: 208

Company: NewGenIvf Group Ltd
Filing Date: 2025-09-15
Form: F-1
Chunk 208
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| Lease liabilities – current portion     |                 | $            | 108,526 |     | $ | 207,128 |
| Lease liabilities – non-current portion |                 |              |  10,231 |     |   | 118,979 |
| Total                                   |                 | $            | 118,757 |     | $ | 326,107 |

| Finance lease                       |     | December 31, 
 2024         |   |     | 2023 |       |
|:------------------------------------|:----|:-------------|:--|:----|:-----|------:|
| Lease liabilities – current portion |     | $            | - |     | $    | 6,446 |

The following is a schedule of future minimum
payments under operating leases as of December 31, 2024:

|                                                    |     | December 31, 
 2024         |         |   |
|:---------------------------------------------------|:----|:-------------|--------:|:--|
| Not later than 1 year                              |     | $            | 111,321 |   |
| Between 1 to 2 years                               |     |              |  10,300 |   |
|                                                    |     |              |       - |   |
| Total lease payments                               |     |              | 121,621 |   |
| Less: imputed interest                             |     |              |  (2,864 | ) |
| Total operating lease liabilities, net of interest |     | $            | 118,757 |   |

Other lease information is as follows:

|                                                   |     | December 31, |            |   |     |      |            |   |
|                                                   |     |         2024 |            |   |     | 2023 |            |   |
|                                                   |     |              | 2.75 years |   |     |      | 0.92 years |   |
| Weighted-average discount rate – operating leases |     |              |          5 | % |     |      |          5 | % |
| Short term lease cost                             |     |            $ |    234,767 |   |     |    $ |    114,937 |   |

As of December 31, 2024 and
2023, there were $ and $ right of use (“ROU”) assets and $ and $ lease liabilities based on the
present value of