Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 128

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 128
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 generated from Hong Kong and Cambodia.

During the year ended December
31, 2024 excess provision of US$486,706 was reversed as they are no longer deemed to be payable.

Net income

NewGenIvf’s generated
a net income of US$698,032 during the six months period ended June 30, 2025 while there was a net loss of US$387,781 in the six months
period ended June 30 ,2024.

NewGenIvf’s incurred
a net loss of US$474,101 in 2024 while there was a net income of US$108,418 in 2023.

Liquidity and Capital Resources

Cash flows and working capital

NewGenIvf’s principal
sources of liquidity have been cash flows generated from its business operations and external financing via various instruments. As of
June 30, 2025 NewGenIvf had US$1,608,476 in cash and cash equivalents. As of December 31, 2024 and 2023, NewGenIvf had US$457,740
and US$54,104, respectively, in cash and cash equivalents. NewGenIvf had working capital (defined as total current assets deducted by
total current liabilities) of a surplus of US$2,787,815 as of June 30, 2025. NewGenIvf had working capital of a surplus of $452,391 and
US$79,000, respectively, as of December 31, 2024 and 2023.

As of December 31, 2024,
NewGenIvf owed US$154,453 to shareholders. Nevertheless, NewGenIvf is able to generate sufficient cash flow from its business operations
and financing activities to operate and grow its business.

NewGenIvf continually seeks
to monetize from positive cash flow contracts and increase revenue from its operating activities. NewGenIvf monitors its current and
expected liquidity requirements to help ensure that it maintains sufficient cash balances to meet its existing and reasonably likely
long-term liquidity needs.

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NewGenIvf intends to finance
its future working capital requirements and capital expenditures from cash generated from operating activities, in addition to funds
raised from financing activities. NewGenIvf may, however, require additional cash due to changing business conditions or other future
developments, including any investments or acquisitions it may decide to pursue. If its existing cash is insufficient to meet