Company: NIVFW
Filing Date: 2025-10-10
Form Type: F-1/A
Source: 0001213900-25-098135
Chunk: 176

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-10
Form: F-1/A
Chunk 176
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 short-swing profit recovery provisions contained in Section 16 of the Exchange Act. In addition, we will not be required under the Exchange Act to file periodic reports and financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are registered under the Exchange Act. We maintain a corporate website at www.newgenivf.com. Information contained on, or that can be accessed through, our website does not constitute a part of this prospectus. We have included our website address in this prospectus solely as an inactive textual reference. We will post on our website any materials required to be so posted on such website under applicable corporate or securities laws and regulations, including, posting any XBRL interactive financial data required to be filed with the SEC and any notices of general meetings of our shareholders. 110 50,000,000 Ordinary Shares NewGenIvf Group Limited PROSPECTUS , 2025 NEWGENIVF LIMITED

| AUDITED CONSOLIDATED 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 |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

| 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