Company: NIVFW
Filing Date: 2025-09-15
Form Type: F-1
Source: 0001213900-25-087717
Chunk: 179

Company: NewGenIvf Group Ltd
Filing Date: 2025-09-15
Form: F-1
Chunk 179
---
 Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide a reasonable basis for our opinion. /s/ WWC, P.C. WWC, P.C. Certified Public Accountants PCAOB ID No.1171 San Mateo, California September 28, 2023 We have served as the Company’s auditor since 2022. F-3

|                                                       | J&S ASSOCIATE PLT              |
| (formerly known as J & S Associate)                   |                                |
| 202206000037 (LLP0033395-LCA) & AF002380              |                                |
| (Registered with PCAOB and MIA)                       | Tel: +603-4813 9469            |
| B-11-14, Megan Avenue II                              | Email : info@jns-associate.com |
| 12,Jalan Yap Kwan Seng, 50450, Kuala Lumpur, Malaysia | Website : jns-associate.com    |

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM The Board of Directors and Shareholders of NEWGENIVF GROUP LIMITED Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of Newgenivf Group Limited and its subsidiaries (collectively, the “Company”) as of December 31, 2024 and December 31, 2023, the related consolidated statements of operations and comprehensive income, shareholders’ equity, and cash flows for the years then ended, and the related notes to the consolidated financial statements and schedule (collectively, the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial positions of the Company as of December 31, 2024, and December 31, 2023, and the results of its operations and its cash flows for the years ended then, in conformity with accounting principles generally accepted in the United States of America. Substantial Doubt about the Company’s Ability to Continue as a Going Concern The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3, the Company has generated a loss and suffered from an accumulated deficit of $985,994 as of December 31, 2024 and a deficit in shareholders’ equity of $1,481,757 as of that date. These matters raise substantial doubt about the Company’s ability to continue as a going concern