Company: NIVFW
Filing Date: 2025-09-18
Form Type: F-1
Source: 0001213900-25-088927
Chunk: 248

Company: NewGenIvf Group Ltd
Filing Date: 2025-09-18
Form: F-1
Chunk 248
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Ivf 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

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 6. Indemnification of Directors, Officers and Employees

British Virgin Islands law
does not limit the extent to which a company’s memorandum and articles of association may provide for indemnification of officers
and directors, except to the extent any such provision may be held by the British Virgin Islands courts to be contrary to public policy,
such as to provide indemnification against willful default, civil fraud or the consequences of committing a crime. Under our Memorandum
and Articles of Association, we may indemnify our directors, officers and liquidators against all expenses, including legal fees, and
against all judgments, fines and amounts paid in settlement and reasonably incurred in connection with civil, criminal, administrative
or investigative proceedings to which they are party or are threatened to be made a party by reason of their acting as our director, officer
or liquidator. To be entitled to indemnification, these persons must have acted honestly and in good faith with a view to the best interest
of the registrant and, in the case of criminal proceedings, they must have had no reasonable cause to believe their conduct was unlawful.

Insofar as indemnification
for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers or persons controlling the
registrant pursuant to the foregoing provisions, the registrant has been informed that in the opinion of the Securities and Exchange Commission
such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable.

Item 7. Recent Sales of Unregistered Securities

Set forth below are the sales
of all securities by the Company since the closing of the Business Combination which were not registered under the Securities Act. The
Company believes that each of such issuances was exempt from registration under the Securities Act in reliance on Section 4(a)(2) of
the Securities Act.

On April 3, 2024, the Company
issued to certain investors 295,000 Class A Ordinary Shares (equivalent to 295 Class A Ordinary Shares post Reverse Stock Splits) which
were converted from the ordinary shares of Legacy NewGenIvf pursuant