Company: NIVFW
Filing Date: 2025-10-10
Form Type: F-1/A
Source: 0001213900-25-098135
Chunk: 251

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-10
Form: F-1/A
Chunk 251
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   | (1,267,324 | ) |     |   |   (1,239,320 | ) |
| Total                          |     | $ |    348,860 |   |     | $ |      273,096 |   |

Depreciation expenses for the 6 months period / year ended June 30, 2025 and December 31, 2024 were $ 28,004and $ 19,502, respectively.

Noimpairment loss was recorded for the 6 months period / year ended June 30, 2025 and December 31, 2024

NOTE 7 — ACCRUED LIABILTIES AND OTHER PAYABLES

Accrued liabilities and other payables consist of the following:

|                                  |     |   | June 30, 
     2025 |     |   | December 31, 
         2024 |
|:---------------------------------|:----|:--|---------:|:----|:--|-------------:|
| Accrued expenses                 |     | $ |  234,039 |     | $ |      201,455 |
| Customer deposit                 |     |   |    6,678 |     |   |        6,349 |
| Withholding tax payable          |     |   |    8,343 |     |   |        4,361 |
| Independent director fee payable |     |   |        - |     |   |       20,000 |
| Compensation payable (Note 1)    |     |   |   86,267 |     |   |      100,802 |
| Other payables                   |     |   |    9,524 |     |   |      167,762 |
|                                  |     | $ |  344,851 |     | $ |      500,729 |

| Note 1: | Compensation payable represents a claim relating to an employee of the subsidiary. |

F-52

NOTE 8 — CONTRACT LIABILITIES

Contract liabilities consist of the following:

|                                       |     |   | June 30, 
     2025 |     |   | December 31, 
         2024 |   |
|:--------------------------------------|:----|:--|---------:|:----|:--|-------------:|:--|
| Balance at beginning of year          |     | $ |   63,489 |     |