Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 288

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 288
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     |          |       — |     |                   | —        |   |
|                                           |     | $        | 382,687 |     | $                 | (154,453 | ) |

The movement of allowances for expected credit
loss is as follow:

|                                     |     | June 30, 
 2025     |   |     | December 31, 2024 |         |   |
|:------------------------------------|:----|:---------|:--|:----|:------------------|--------:|:--|
| Balance at beginning of the year    |     | $        | — |     | $                 | (17,818 | ) |
| Reversal of Provision / (Provision) |     |          | — |     |                   |  17,818 | ) |
| Ending balance                      |     | $        | — |     | $                 |       — |   |

In addition to the transactions
and balances detailed elsewhere in these consolidated financial statements, the Company had the following transactions with related parties:

|                                                      |     |   | June 30, 
     2025 |     |   | December 31, 2024 |
|:-----------------------------------------------------|:----|:--|---------:|:----|:--|------------------:|
| Directors’ remuneration to Mr. Siu Wing Fung, Alfred |     | $ |  120,000 |     | $ |           190,000 |
| Directors’ remuneration to Ms. Fong Hei Yue, Tina    |     |   |  120,000 |     |   |           190,000 |
| Director’s bonus of Mr. Siu Wing Fung, Alfred        |     |   |  750,000 |     |   |                 — |

NOTE 18 — COMMITMENTS & CONTINGENCIES

As of June 30, 2025 and December
31, 2024, the Company was not a party to any legal or administrative proceedings. As of June 30, 2025, the Company had commitment as
described in Notes 10 and 11 to the financial statements.

The Company is also committed
to honor its obligations pursuant to the convertible note agreements as described in Note 10

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NOTE 20 — SUBSEQUENT EVENTS

The Company evaluated subsequent
events and transactions that occurred after the balance sheet date up to the