Company: NIVFW
Filing Date: 2025-05-20
Form Type: F-1/A
Source: 0001213900-25-045737
Chunk: 171

Company: NewGenIvf Group Ltd
Filing Date: 2025-05-20
Form: F-1/A
Chunk 171
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 Vice President on behalf of Cogency Global Inc. |

II-11 NEWGENIVF LIMITED

| AUDITED CONSOLIDATED FINANCIAL STATEMENTS                                                                                  
 Report of Independent Registered Public Accounting Firm (PCAOB ID: 6743)                                                   
 Consolidated Balance Sheets as of December 31, 2024 and 2023                                                               
 Consolidated Statements of Operations and Comprehensive Income (Loss) for the Years Ended December 31, 2024, 2023 and 2022 |     | F-2 
 F-3 
 F-4 |
|:---------------------------------------------------------------------------------------------------------------------------|:----|:----|
| Consolidated Statements of Changes in Shareholders’ Equity (Deficit) for the Years Ended December 31, 2024, 2023 and 2022  |     | F-5 |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2024, 2023 and 2022                                 |     | F-6 |
| Notes to the Consolidated Financial Statements                                                                             |     | F-7 |

F-1

|                                                       | J&S ASSOCIATE PLT              |
| (formerly known as J & S Associate)                   |                                |
| 202206000037 (LLP0033395-LCA) & AF002380              |                                |
| (Registered with PCAOB and MIA)                       | Tel: +603-4813 9469            |
| B-11-14, Megan Avenue II                              | Email : info@jns-associate.com |
| 12,Jalan Yap Kwan Seng, 50450, Kuala Lumpur, Malaysia | Website : jns-associate.com    |

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM The Board of Directors and Shareholders of NEWGENIVF GROUP LIMITED Opinion on the Financial Statements We have audited the accompanying consolidated balance sheets of Newgenivf Group Limited and its subsidiaries (collectively, the “Company”) as of December 31, 2024 and December 31, 2023, the related consolidated statements of operations and comprehensive income, shareholders’ equity, and cash flows for the years then ended, and the related notes to the consolidated financial statements and schedule (collectively, the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial positions of the Company as of December 31, 2024, and December 31, 2023, and the results