Company: NIVFW
Filing Date: 2025-03-07
Form Type: F-1
Source: 0001213900-25-021404
Chunk: 221

Company: NewGenIvf Group Ltd
Filing Date: 2025-03-07
Form: F-1
Chunk 221
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: HK$ |     |     |        7.8000 |     |     |        7.8000 |     |     |       7.8000 |
| Period average |     | $: HK$ |     |     |        7.8000 |     |     |        7.8000 |     |     |       7.8000 |
| Period-end     |     | $: THB |     |     |       36.8454 |     |     |       36.4816 |     |     |      34.2265 |
| Period average |     | $: THB |     |     |       34.4021 |     |     |       34.6579 |     |     |      34.7867 |
| Period-end     |     | $: KHR |     |     |    4,063.3864 |     |     |    4,117.2783 |     |     |   4,080.0304 |
| Period average |     | $: KHR |     |     |    4,074.3825 |     |     |    4,104.8088 |     |     |   4,105.4181 |
| Period-end     |     | $: RMB |     |     |        7.0812 |     |     |        7.2755 |     |     |       7.0971 |
| Period average |     | $: RMB |     |     |        7.1862 |     |     |        7.0556 |     |     |       7.0835 |

F-43 NEWGENIVF GROUP LIMITED
NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2024 AND 2023
(Stated in US Dollars) NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.)

Cash and cash equivalents

Cash and cash equivalents
include cash on hand, deposits held at call with financial institutions, other short-term deposits with original maturities of three months
or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

Deposits, prepayment, other receivables and deferred IPO cost, net

Deposits, prepayment