Company: NIVFW
Filing Date: 2025-10-10
Form Type: F-1/A
Source: 0001213900-25-098135
Chunk: 180

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-10
Form: F-1/A
Chunk 180
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 Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion. /s/ J&S Associate PLT Certified Public Accountants Firm ID: 6743 We have served as the Company’s auditor since 2024. Kuala Lumpur, Malaysia May 20, 2025, (reissued for 2024 for effects of Reverse Stock Split effected on May 5, 2025) F-4 NEWGENIVF GROUP LIMITED
CONSOLIDATED BALANCE SHEETS AS OF DECEMBER 31, 2024 AND 2023
(Stated in US Dollars)

| ASSETS                                                                                                                                                           
 Current assets                                                                                                                                                   |     | December 31, 
 2024         |            |   |     | December 31, 
 2023**       |           |   |
|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-------------|-----------:|:--|:----|:-------------|----------:|:--|
| Cash and cash equivalents                                                                                                                                        |     | $            |    457,740 |   |     | $            |    54,104 |   |
| Accounts receivable, net                                                                                                                                         |     |              |     49,245 |   |     |              |     9,374 |   |
| Inventories                                                                                                                                                      |     |              |     80,813 |   |     |              |   126,264 |   |
| Deposits, other receivables and deferred legal & IPO cost, net                                                                                                   |     |              |    195,446 |   |     |              |   512,581 |   |
| Deposit with a digital asset trading platform                                                                                                                    |     |              |  1,000,000 |