Company: NIVFW
Filing Date: 2025-10-10
Form Type: F-1/A
Source: 0001213900-25-098135
Chunk: 191

Company: NewGenIvf Group Ltd
Filing Date: 2025-10-10
Form: F-1/A
Chunk 191
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  7.8000 |     |      |  7.8000 |     |      |  7.8000 |
| Period average |     | $: HK$ |     |      |  7.8000 |     |      |  7.8000 |     |      |  7.8000 |
| Period-end     |     | $: THB |     |      | 34.3353 |     |      | 34.2265 |     |      | 34.6153 |
| Period average |     | $: THB |     |      | 35.2262 |     |      | 34.7867 |     |      | 35.1428 |
| Period-end     |     | $: RMB |     |      |  7.2994 |     |      |  7.0971 |     |      |  6.9091 |
| Period average |     | $: RMB |     |      |  7.1946 |     |      |  7.0835 |     |      |  6.4569 |

Cash and cash equivalents

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 legal& IPO cost, net

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, and a cash deposit of US$ with OSL Group, a digital
asset trading platform listed in Hong Kong Stock Exchange, for the Company’s future digital asset diversification strategy.

Deferred IPO costs consist
of underwriting, 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).

Share based compensation

The