Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 193

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 193
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ATED FINANCIAL STATEMENTS                                                                             |     |     |
| Report                                                                                                        
 of Independent Registered Public Accounting Firm (PCAOB ID: 1171)                                             |     | F-2 |
| Report                                                                                                        
 of Independent Registered Public Accounting Firm (PCAOB ID: 6743)                                             |     | F-4 |
| Consolidated                                                                                                  
 Balance Sheets as of December 31, 2024 and 2023                                                               |     | F-5 |
| Consolidated                                                                                                  
 Statements of Operations and Comprehensive Income (Loss) for the Years Ended December 31, 2024, 2023 and 2022 |     | F-6 |
| Consolidated                                                                                                  
 Statements of Changes in Shareholders’ Equity (Deficit) for the Years Ended December 31, 2024, 2023 and 2022  |     | F-7 |
| Consolidated                                                                                                  
 Statements of Cash Flows for the Years Ended December 31, 2024, 2023 and 2022                                 |     | F-8 |
| Notes                                                                                                         
 to the Consolidated Financial Statements                                                                      |     | F-9 |

<div align='center'>F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

| To: | The Board of Directors                
 and Shareholders of NewGenIvf Limited |

Opinion on the Financial Statements

We have audited the accompanying
consolidated balance sheets of NewGenIvf Limited and its subsidiaries (collectively the “Company”) as of December 31,
2021 and 2022, and the related consolidated statements of operations and comprehensive income (loss), changes in shareholders’
equity (deficit), and cash flows in each of the years for the two-year period ended December 31, 2022, and the related
notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material
respects, the financial position of the Company as of December 31, 2021 and 2022, and the results of its operations and its cash
flows for each of the years in the two-year period ended December 31, 2022, in conformity with accounting principles generally
accepted in the United States of America.

Restatement of Previously Issued Financial Statements

As discussed in Note 2,
the Company has restated its consolidated financial statements as of December 31, 2021 and 2022