Company: NIVFW
Filing Date: 2025-03-07
Form Type: F-1
Source: 0001213900-25-021404
Chunk: 233

Company: NewGenIvf Group Ltd
Filing Date: 2025-03-07
Form: F-1
Chunk 233
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|-------------:|:--|
| Other receivables                           |     | $    |        35,253 |   |     | $    |       15,910 |   |
| Deposits                                    |     |      |       144,079 |   |     |      |      123,008 |   |
| Prepayment                                  |     |      |       214,937 |   |     |      |        4,848 |   |
| Deferred initial public offering “IPO” cost |     |      |             — |   |     |      |      373,677 |   |
| Less: allowance for expected credit loss    |     |      |           (15 | ) |     |      |          (14 | ) |
|                                             |     | $    |       394,254 |   |     | $    |      517,429 |   |

The movement of allowances for expected credit
loss is as follow:

|                                           |     | September 30, 
 2024          |     |   |     | December 31, 
 2023         |      |   |
|:------------------------------------------|:----|:--------------|:----|:--|:----|:-------------|-----:|:--|
| Balance at beginning of the year          |     | $             | (14 | ) |     | $            | (141 | ) |
| Reversal of provision (Provision)         |     |               | (1  | ) |     |              |  127 |   |
| Effect of currency translation adjustment |     |               | —   |   |     |              |    — |   |
| Ending balance                            |     | $             | (15 | ) |     | $            |  (14 | ) |

F-53 NEWGENIVF GROUP LIMITED
NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
SEPTEMBER 30, 2024 AND 2023
(Stated in US Dollars)

NOTE 6 — PLANT AND EQUIPMENT, NET

Plant and equipment, net consist of the following:

| At cost:                       |     | September 30, 
 2024          |            |   |     | December 31, 
 2023         |            |   |
|:-------------------------------|:----|:--------------|-----------:|:--|:----|:-------------|