Company: NIVFW
Filing Date: 2025-06-03
Form Type: 424B3
Source: 0001213900-25-050825
Chunk: 234

Company: NewGenIvf Group Ltd
Filing Date: 2025-06-03
Form: 424B3
Chunk 234
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 Split will be adjusted by dividing the number of Class A Ordinary Shares into which the options, warrants and other
convertible securities are exercisable or convertible by ten (10) in accordance with the terms of the plans, agreements or arrangements
governing such options, warrants and other convertible securities and subject to rounding to the nearest whole share.

Subsequent to the year
end and to the date of this report, $3,150,000 convertible notes outstanding as of December 31, 2024 had been converted to additional
259,425 Class A ordinary shares while Promissory Notes of $500,000 outstanding as of December 31, 2024 were settled. A further 166,000
shares totaling $5,193,763 were issued under the Equity Line of Credit with White Lion.

Other than the events mentioned
above, there have been no other subsequent events noted till the date of these financial statements.

NOTE 23 — RECLASSIFICATION AND COMPARATIVE FIGURES

Certain prior year amounts
have been reclassified to conform to the current year’s presentation. These include the re-presentation of share-based compensation
to consultants pursuant to service agreements. In the prior year, compensation for future services to be rendered were recorded as subscription
receivables in the Statement of Equity. In the current year, these compensation for services has been reclassified and measured at the
fair value of the shares issued as compensation at grant date in accordance with ASC 718. This reclassification had no effect on previously
reported net income.

The comparative figures in the consolidated balance sheets, statement
of equity, consolidated statements of cash flows, together with the accompanying notes, where relevant reflect those of the Company after
the reverse takeover and reorganization process in 2024, and accordingly differs from those audited and reported on by the predecessor
auditor on NewGenIvf Limited, the legal acquiree and accounting acquirer, arising from the application of ASC 805, which requires retrospective
application. The difference mainly impacts the equity in the consolidated balance sheets, the statement of equity and the consolidated
statements of cash flows, including the relevant notes.

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