Company: NIVFW
Filing Date: 2025-06-03
Form Type: 424B3
Source: 0001213900-25-050825
Chunk: 226

Company: NewGenIvf Group Ltd
Filing Date: 2025-06-03
Form: 424B3
Chunk 226
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If interest rates had been
1% higher or lower and all other variables were held constant, the Company’s net (loss) income for the years ended December
31, 2024 and 2023 would have increased or decreased by approximately $26,894 and$541, respectively.

Foreign currency risk

Foreign currency risk is
the risk that the holding of foreign currency assets will affect the Company’s financial position as a result of a change in foreign
currency exchange rates.

The Company’s monetary
assets and liabilities are mainly denominated in HK$, THB and RMB which are the same as the functional currencies of the relevant group
entities. Hence, in the opinion of the directors of the Company, the currency risk of US$ is considered insignificant. The Company currently
does not have a foreign currency hedging policy to eliminate currency exposures. However, the directors monitor the related foreign currency
exposure closely and will consider hedging significant foreign currency exposures should the need arise.

C. Economic and political
risks

The Company’s operations
are mainly conducted in Thailand, Cambodia and Kyrgyzstan. Accordingly, the Company’s business, financial condition, and results
of operations may be influenced by changes in the political, economic, and legal environments in Thailand, Cambodia and Kyrgyzstan.

The Company’s operations
in Thailand, Cambodia and Kyrgyzstan are subject to special considerations and significant risks. These include risks associated with,
among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely
affected by changes in the political and social conditions in Thailand, Cambodia and Kyrgyzstan, and by changes in governmental policies
with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods
of taxation, among other things including natural disasters and wars.

D. Inflation risk

Management monitors changes
in prices levels. Historically inflation has not materially impacted the Company’s consolidated financial statements; however, significant
increases in the price of labor that cannot be passed to the Company’s customers could adversely impact the Company’s results
of operations.

NOTE 17 — RELATED PARTY BALANCES AND TRANSACTIONS

The summary of amount due from and due to related
parties as the following:

| Due from shareholders consist of the following:  |     | Relationship                        |     | December 31, 
 2024         |          |   |     | 2023 |         |
|:-------------------------------------------------|: