Company: NIVFW
Filing Date: 2025-10-31
Form Type: 424B3
Source: 0001213900-25-104469
Chunk: 261

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-31
Form: 424B3
Chunk 261
---
 on the transaction
date. The cumulative gain or loss from foreign currency transactions is reflected in the consolidated statements of operations and comprehensive
income as other income (other expenses).

The value of foreign currencies
including, the HK$, THB and RMB, may fluctuate against the United States dollar. Any significant variations of the aforementioned
currencies relative to the United States dollar may materially affect the Company’s financial condition in terms of reporting
in USD. The following table outlines the currency exchange rates that were used in preparing the accompanying consolidated financial
statements:

|                |     |        |     | 2025 |         |     | 2024 |         |     | 2023 |         |
| Period-end     |     | $: HK$ |     |      |  7.8000 |     |      |  7.8000 |     |      |  7.8000 |
| Period average |     | $: HK$ |     |      |  7.8000 |     |      |  7.8000 |     |      |  7.8000 |
| Period-end     |     | $: THB |     |      | 34.3353 |     |      | 34.3353 |     |      | 34.2265 |
| Period average |     | $: THB |     |      | 34.3173 |     |      | 35.2262 |     |      | 34.7867 |
| Period-end     |     | $: RMB |     |      |  7.2994 |     |      |  7.2994 |     |      |  7.0971 |
| Period average |     | $: RMB |     |      |  7.2076 |     |      |  7.1946 |     |      |  7.0835 |

Cash and cash equivalents
include cash on hand, deposits held at call with financial institutions, other short-term deposits with original maturities of three months
or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.

Deposits, other receivables
and deferred Initial Public Offering (“IPO”) cost, net primarily include deposits paid to suppliers, prepaid expenses, the
prepaid professional fee which meets the definition of deferred IPO cost.

Deferred IPO costs consist
of underwriting