Company: NIVFW
Filing Date: 2025-06-03
Form Type: 424B3
Source: 0001213900-25-050825
Chunk: 113

Company: NewGenIvf Group Ltd
Filing Date: 2025-06-03
Form: 424B3
Chunk 113
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     |     |    (27,621 | ) |
| Total comprehensive (loss) income attributable to the shareholders of the Company |     |                    |   (498,480 | ) |     |     |    113,335 |   |
| Earnings per share – basic                                                        |     |                    |      (13.2 | ) |     |     |       35.3 |   |
| – diluted                                                                         |     |                    |       (6.4 | ) |     |     |       35.3 |   |
| Weighted average shares outstanding * – basic                                     |     |                    |     35,811 |   |     |     |      3,076 |   |
| - diluted                                                                         |     |                    |     74,332 |   |     |     |      3,076 |   |

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Year Ended December 31, 2024 Compared with Year Ended December 31, 2023

Revenue

NewGenIvf’s revenue
increased by approximately 5.8% from US$5,136,153 in 2023 to US$5,433,375 in 2024.

IVF treatment services

NewGenIvf’s IVF
treatment service revenue increased by approximately 35.1% from US$4,021,696 in 2023 to 5,433,375 in 2024. This increase was primarily
the result of our continued expansion of clinics in Thailand and clinic in Kyrgyzstan focusing on IVF services.

Surrogacy and ancillary caring services

NewGenIvf’s surrogacy
and ancillary caring services revenue decreased by approximately 100.0% from US$1,114,457 in 2023 to US$ Nil in 2024. This decrease was
primarily the result of temporary cessation of surrogacy business due to the reorganization of Kyrgyzstan business operation.

Cost of revenue

NewGenIvf’s cost
of revenue increased by approximately 4.4% from US$3,454,368 in 2023 to 3,606,481 in 2024.

Cost of goods sold

NewGenIvf’s cost
of goods sold increased by approximately 5.8% from US$594,984 in 2023 to US$629,620 in 2024, primarily attributed to the increase on
procurement costs. The increase in IVF