Company: NIVFW
Filing Date: 2025-09-18
Form Type: F-1
Source: 0001213900-25-088927
Chunk: 100

Company: NewGenIvf Group Ltd
Filing Date: 2025-09-18
Form: F-1
Chunk 100
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 or enhanced products and services or that any new or enhanced products and services, if developed, will achieve market acceptance,
or prove to be profitable.

Changes in NewGenIvf’s effective tax rate or tax liability may have an adverse effect on its results of operations.

NewGenIvf’s effective
tax rate could increase due to several factors, including, but not limited to:

| ● | changes in the relative amounts of income before taxes in the various jurisdictions in which NewGenIvf operates that have differing statutory tax rates; |

| ● | changes in tax laws, tax treaties, and regulations or the interpretation of them; |

| ● | changes to its assessment about its ability to realize its deferred tax assets that are based on estimates of its future results, the prudence and feasibility of possible tax planning strategies, and the economic and political environments in which NewGenIvf does business; |

| ● | the outcome of future tax audits, examinations, or administrative appeals; and |

| ● | limitations or adverse findings regarding its ability to do business in some jurisdictions. |

Any of these developments
could have an adverse effect on its results of operations.

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NewGenIvf’s reported financial results may be adversely affected by changes in accounting principles generally accepted in the U.S.

A change in the U.S. accounting
principles could have a significant effect on NewGenIvf’s reported results of operations and could affect the reporting of transactions
already completed before the announcement of a change.The adoption of new or revised accounting principles may require it to make changes
to its systems, processes and control, which could have a significant effect on its reported financial results, cause unexpected financial
reporting fluctuations, retroactively affect previously reported results or require it to make costly changes to its operational processes
and accounting systems upon or following the adoption of these standards.

If NewGenIvf’s estimates or judgments relating to its critical accounting policies prove to be incorrect, its results of operations could be adversely affected.

The preparation of financial
statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the amounts reported in
NewGenIvf’s consolidated financial statements and accompanying notes appearing elsewhere in this prospectus. NewGenIvf bases its
estimates on historical experience and on various other assumptions that it believes to be reasonable under the circumstances, as provided
in the section titled “Management’s Discussion and Analysis of Financial Condition and Results of Operations of NewGenIvf — Critical Accounting Policies