Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 269

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 269
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 for the years and the foreign currency translation adjustments.

The Company computes earnings
per share (“EPS”) following ASC Topic 260, “Earnings per share”. Basic EPS is measured as the income or
loss available to common shareholders divided by the weighted average common shares outstanding for the period. Diluted EPS presents
the dilutive effect on a per-share basis from the potential conversion of convertible securities or the exercise of options and
or warrants; the dilutive impacts of potentially convertible securities are calculated using the as-if method; the potentially dilutive
effect of options or warranties are computed using the treasury stock method. Potentially anti-dilutive securities (i.e., those
that increase income per share or decrease loss per share) are excluded from diluted EPS calculation. There were no potentially dilutive
securities that were in-the-money that were outstanding during the period/years ended June 30, 2025 and December 31, 2024,
respectively.

The Company adopted ASC 850,
Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.

In the normal course of business,
the Company is subject to contingencies, including legal proceedings and claims arising out of the business that relate to a wide range
of matters, such as government investigations and tax matters. The Company recognizes its liability for such contingency if it determines
it is probable that a loss has occurred and a reasonable estimate of the loss can be made. The Company may consider many factors in making
these assessments including historical and the specific facts and circumstances of each matter.

Non-controlling interests
are presented as a separate component of equity on the consolidated balance sheets and net (loss) income and other comprehensive loss
are attributed to controlling and non-controlling interests respectively.

Concentration of credit risk

Financial instruments that
potentially expose us to concentrations of credit risk consist primarily of cash and cash equivalents and account receivable. The Company
places cash and cash equivalents with financial institutions with high credit ratings and quality.

Accounts receivable primarily
comprise of amounts receivable from the service customers. The Company conducts credit evaluations of customers, and generally does not
require collateral or other security from its customers. The Company establishes an allowance for doubtful accounts primarily based upon
the factors surrounding the credit risk of specific customers. Furthermore, the risk is mitigated by ascertaining upfront payments for
services prior to their performance.

<div align='center'>F-49</div>

The Company’s financial
instruments, including cash and cash equivalents