Company: NIVFW
Filing Date: 2025-08-21
Form Type: DRS
Source: 0001213900-25-079301
Chunk: 197

Company: NewGenIvf Group Ltd
Filing Date: 2025-08-21
Form: DRS
Chunk 197
---
,385 |   |
| Earnings per share – basic                                                        |     | $            |      (13.2 | ) |     | $ |       35.3 |   |     |   |       47.2 |   |
| – diluted                                                                         |     |              |       (6.4 | ) |     |   |       35.3 |   |     |   |       47.2 |   |
| Weighted average shares outstanding *- basic                                      |     |              |     35,811 |   |     |   |      3,076 |   |     |   |      2,880 |   |
| - diluted                                                                         |     |              |     74,332 |   |     |   |      3,076 |   |     |   |      2,880 |   |

| ● | Adjusted                                                                                       
 retrospectively for the two reverse stock splits that was effected in February 2025            
 of 1 share for every 20 existing share issued and in May 2025 of 1 share for every 10 existing 
 share issued.                                                                                  |

<div align='center'>The accompanying notes are an integral part of
these consolidated financial statements.

F-6

NEWGENIVF GROUP LIMITED
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY (DEFICIT)
FOR THE YEARS ENDED DECEMBER 31, 2024, 2023 AND 2022
(Stated in US Dollars)</div>

|                                               |     | Number of 
 shares    |         |     | Ordinary 
 shares   |   |     | Subscription 
 receivable   |          |   |     | Additional 
 paid-in    
 capital    |            |   |     | Accumulated 
 deficit     |            |   |     | Accumulated   
 other         
 comprehensive 
 income/(loss) |         |   |     | Total        
 attributable 
 to the       
 shareholders 
 of the       
 Company      |            |   |     | Non- controlling 
 interests        |          |   |     | Total |            |   |
|:----------------------------------------------|:----|:----------|--------:|:----|:---------|:--|:----|:-------------|---------:|:--|:----|:-----------|-----------:|:--|:----|:------------|-----------:|:--|:----|:--------------|--------:|:--|: