Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 246

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 246
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 of Equity. In the current year, these compensation for services has been reclassified and measured at the
fair value of the shares issued as compensation at grant date in accordance with ASC 718. This reclassification had no effect on previously
reported net income.

The comparative figures in
the consolidated balance sheets, statement of equity, consolidated statements of cash flows, together with the accompanying notes, where
relevant reflect those of the Company after the reverse takeover and reorganization process in 2024, and accordingly differs from those
audited and reported on by the predecessor auditor on NewGenIvf Limited, the legal acquiree and accounting acquirer, arising from the
application of ASC 805, which requires retrospective application. The difference mainly impacts the equity in the consolidated balance
sheets, the statement of equity and the consolidated statements of cash flows, including the relevant notes.

<div align='center'>F-33

NEWGENIVF GROUP LIMITED
UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS

AS OF JUNE 30, 2025 AND DECEMBER 31 2024
(Stated in US Dollars)</div>

| ASSETS                                                 
 Current assets                                         |     | June 30,  
 2025      
 Unaudited |            |   |     | December 31, 
 2024         
 Audited      |            |   |
|:-------------------------------------------------------|:----|:----------|-----------:|:--|:----|:-------------|-----------:|:--|
| Cash and cash equivalents                              |     | $         |  1,608,475 |   |     | $            |    457,740 |   |
| Accounts receivable, net                               |     |           |     63,567 |   |     |              |     49,245 |   |
| Inventories                                            |     |           |     96,094 |   |     |              |     80,813 |   |
| Deposits, prepayments and other receivables, net       |     |           |  2,112,438 |   |     |              |    195,446 |   |
| Deposit with a digital asset trading platform          |     |           |          — |   |     |              |  1,000,000 |   |
| Receivable from agents                                 |     |           |    821,319 |   |     |              |  1,191,795 |