Company: NIVFW
Filing Date: 2025-08-22
Form Type: DRS
Source: 0001213900-25-079717
Chunk: 190

Company: NewGenIvf Group Ltd
Filing Date: 2025-08-22
Form: DRS
Chunk 190
---
in the consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates
made by management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits
provide a reasonable basis for our opinion.

/s/ WWC, P.C.

WWC, P.C.

Certified Public Accountants

PCAOB ID No.1171

San Mateo, California

September 28, 2023

We have served as the Company’s auditor
since 2022.

<div align='center'>F-3</div>

|                                                       | 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    |

<div align='center'>REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

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 of its operations and its cash flows for the years ended then, in conformity with accounting
principles generally accepted in the United States of America.

Substantial Doubt about the Company’s Ability to Continue as a Going Concern

The accompanying consolidated
financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 3, the Company
has generated a loss and suffered from an accumulated deficit of $985,994 as of December