Company: NIVFW
Filing Date: 2025-09-18
Form Type: F-1
Source: 0001213900-25-088927
Chunk: 117

Company: NewGenIvf Group Ltd
Filing Date: 2025-09-18
Form: F-1
Chunk 117
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 value per Class A Ordinary Share as of December 31, 2024         |     | US$ |  2.01 
 (69.4 | ) |
|:-----------------------------------------------------------------------------------|:----|:----|------:|:--|
| Increase in net tangible book value per Class A Ordinary Share due to the offering |     |     | 70.83 |   |
| Pro forma net tangible book value per Class A Ordinary Share after this offering   |     |     |  1.42 |   |
| Dilution in net tangible book value per Class A Ordinary Share to new investors    |     |     |  0.59 |   |

The table and discussion above
are based on 22,770 Class A Ordinary Shares outstanding as of December 31, 2024, which reflect the Reverse Share Splits, and do not include
the following securities outstanding as at December 31, 2024, which shall also be adjusted by the Reverse Share Splits if being converted
or exercised:

Class A Ordinary Shares issuable
upon conversion of outstanding convertible bond in the amount of US$2,411,363 and upon exercise of outstanding 9,608,424 (prior to Reverse
Stock Splits) share purchase warrants.

Each US$ 0.1 increase
or decrease in the assumed offering price of US$2.01 per share would increase or decrease, as applicable, our pro forma net tangible book
value per share to new investors by US$0.088, and would increase or decrease (an inverse relation), as applicable, dilution in net tangible
book value per share to new investors in this offering by US$ 0.088, assuming that the number of shares offered by us, as set forth
on the cover page of this prospectus, remains the same and after deducting commissions and estimated offering expenses payable by us.
Similarly, each increase or decrease of 1,000,000 shares in the number of shares offered by us would increase or decrease, as applicable,
our pro forma net tangible book value by US$0.057 per share and increase or decrease (an inverse relation), as applicable, the dilution
in net tangible book value per share to new investors by US$0.057 per share, assuming the assumed offering price remains the same, and
after deducting commissions and estimated offering expenses payable by us. The pro forma information discussed above is illustrative only
and will be adjusted based on the actual offering price