Company: NIVFW
Filing Date: 2025-05-01
Form Type: F-1/A
Source: 0001213900-25-038045
Chunk: 181

Company: NewGenIvf Group Ltd
Filing Date: 2025-05-01
Form: F-1/A
Chunk 181
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  | The no of shares as presented have been adjusted retrospectively for a Reverse Share Split effected in February 2025 of 1 share for every 20 existing share issued. |
| ** | Re-presented as mentioned in Note 23                                                                                                                                |

The accompanying notes are an integral part of these consolidated financial statements. F-6 NEWGENIVF GROUP LIMITED
CONSOLIDATED STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED DECEMBER 31, 2024, 2023 AND 2022
(Stated in US Dollars)

| CASH FLOWS FROM OPERATING ACTIVITIES                                                     |     | December 31, 
 2024         |            |   |     | 2023** |            |   |     | 2022** |            |   |
|:-----------------------------------------------------------------------------------------|:----|:-------------|-----------:|:--|:----|:-------|-----------:|:--|:----|:-------|-----------:|:--|
| Net (loss) income                                                                        |     | $            |   (474,101 | ) |     | $      |    108,418 |   |     | $      |    135,847 |   |
| Adjustments to reconcile net (loss) income to net cash provided by operating activities: |     |              |            |   |     |        |            |   |     |        |            |   |
| Depreciation of plant and equipment                                                      |     |              |     19,502 |   |     |        |     31,173 |   |     |        |    100,533 |   |
| Amortization of right-of-use assets                                                      |     |              |    186,762 |   |     |        |    198,535 |   |     |        |    203,411 |   |
| Loss on disposal of plant and equipment                                                  |     |              |          — |   |     |        |          — |   |     |        |    114,013 |   |
| Amortisation of share-based compensation expense                                         |     |              |     33,334 |   |     |        |          — |   |     |        |          — |   |
| Non cash discount on convertible notes                                                   |     |              |    402,500 |   |     |        |          — |   |     |        |          — |