Company: NIVFW
Filing Date: 2025-06-03
Form Type: 424B3
Source: 0001213900-25-050825
Chunk: 200

Company: NewGenIvf Group Ltd
Filing Date: 2025-06-03
Form: 424B3
Chunk 200
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 the balance sheet (per ASC 835-30).

The Company accounts for stock-based compensation
in accordance with ASC Topic 718-10, Compensation-Stock Compensation, which requires the measurement and recognition of compensation
expense for all share-based payment arrangements related to the acquisition of goods and services from both nonemployees and employees
based on fair values of the shares to be issued estimated at grant date. The stock-based compensation expense recognized during the period
is based on the value of the portion of share-based payment awards that is ultimately expected to vest during the period.

<div align='center'>F-13</div>

Fair value is determined based on the estimated
market prices of the Company’s Common Stock at the respective issuance date in accordance with ASC 718, taking into consideration
the volatility of the market price of the shares, the terms of the instruments and the conditions upon which they were granted.

Plant and equipment are stated
at cost less accumulated depreciation. Depreciation is provided over their estimated useful lives, using the straight-line method.
The Company typically applies a salvage value of 0%. The estimated useful lives of the plan and equipment are as follows:

| Furniture and fixtures |     | 3 – 5 years                                |
| Leasehold improvements |     | the lesser of useful life or term of lease |
| Medical instruments    |     | 3 – 10 years                               |
| Motor vehicle          |     | 3 – 5 years                                |
| Office equipment       |     | 3 – 5 years                                |

The cost and related accumulated
depreciation of assets sold or otherwise retired are eliminated from the accounts, and any gain or loss are included in the Company’s
results of operations. The costs of maintenance and repairs are expensed as incurred. Significant renewals and betterments that extend
the useful life of an assets are capitalized.

The Company evaluates the
long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not
be recoverable. Impairment may become obsolete from a difference in the industry, introduction of new technologies, or if the Company
has inadequate working capital to utilize the long-lived assets to generate adequate profits. Impairment is present if the carrying
amount of an asset is less than its expected future undiscounted cash flows.

If an asset is considered
impaired, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the asset. Assets to
be disposed of are reported lower the