Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 286

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 286
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 sensitivity analysis
below has been determined by assuming that a change in interest rates had occurred at the end of the reporting period and had been applied
to the exposure to interest rates for financial instruments in existence at that date. 1% increase or decrease is used when reporting
interest rate risk internally to key management personnel and represents management’s assessment of the reasonably possible change
in interest rates.

If interest rates had been
1% higher or lower and all other variables were held constant, the Company’s net (loss) income for the period/years ended
June 30, 2025 and December 31, 2024 would have increased or decreased by approximately $34,340 and $26,894, respectively.

Foreign currency risk

Foreign currency risk is
the risk that the holding of foreign currency assets will affect the Company’s financial position as a result of a change in foreign
currency exchange rates.

The Company’s monetary
assets and liabilities are mainly denominated in HK$, THB and RMB which are the same as the functional currencies of the relevant group
entities. Hence, in the opinion of the directors of the Company, the currency risk of US$ is considered insignificant. The Company currently
does not have a foreign currency hedging policy to eliminate currency exposures. However, the directors monitor the related foreign currency
exposure closely and will consider hedging significant foreign currency exposures should the need arise.

C. Economic and
political risks

The Company’s operations
are mainly conducted in Thailand, Cambodia and Kyrgyzstan. Accordingly, the Company’s business, financial condition, and results
of operations may be influenced by changes in the political, economic, and legal environments in Thailand, Cambodia and Kyrgyzstan.

The Company’s operations
in Thailand, Cambodia and Kyrgyzstan are subject to special considerations and significant risks. These include risks associated with,
among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely
affected by changes in the political and social conditions in Thailand, Cambodia and Kyrgyzstan, and by changes in governmental policies
with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods
of taxation, among other things including natural disasters and wars.

D. Inflation risk

Management monitors changes
in prices levels. Historically inflation has not materially impacted the Company’s consolidated financial statements; however,
significant increases in the price of labor that cannot be passed to the Company’s customers could adversely impact