Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 262

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 262
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, legal, accounting and other expenses incurred through the balance sheet date that are directly related to the Initial
Public Offering and that were charged to additional paid-in capital upon the completion of the Initial Public Offering.

Legal and professional fees
incurred in connection with issuing convertible debt are deferred and amortized over the life of the debt. These costs are presented
as a direct deduction from the carrying amount of the debt liability on the balance sheet (per ASC 835-30).

The Company accounts for
stock-based compensation in accordance with ASC Topic 718-10, Compensation-Stock Compensation, which requires the measurement
and recognition of compensation expense for all share-based payment arrangements related to the acquisition of goods and services from
both nonemployees and employees based on fair values of the shares to be issued estimated at grant date. The stock-based compensation
expense recognized during the period is based on the value of the portion of share-based payment awards that is ultimately expected to
vest during the period.

<div align='center'>F-44</div>

Fair value is determined
based on the estimated market prices of the Company’s Common Stock at the respective issuance date in accordance with ASC 718,
taking into consideration the volatility of the market price of the shares, the terms of the instruments and the conditions upon which
they were granted.

Plant and equipment are stated
at cost less accumulated depreciation. Depreciation is provided over their estimated useful lives, using the straight-line method.
The Company typically applies a salvage value of 0%. The estimated useful lives of the plan and equipment are as follows:

| Furniture    
 and fixtures |     | 3 – 5 years               |
| Leasehold    
 improvements |     | the lesser of useful life 
 or term of lease          |
| Medical      
 instruments  |     | 3 – 10 years              |
| Motor        
 vehicle      |     | 3 – 5 years               |
| Office       
 equipment    |     | 3 – 5 years               |

The cost and related accumulated
depreciation of assets sold or otherwise retired are eliminated from the accounts, and any gain or loss are included in the Company’s
results of operations. The costs of maintenance and repairs are expensed as incurred. Significant renewals and betterments that extend
the useful life of an assets are capitalized.

The Company evaluates the
long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not
be recoverable. Impairment may become obsolete from a difference in the industry