0001213900-26-091922 | F-1 | XBRL Viewer

Settlement of Subscription receivable

(16,858)

(5,846)

(22,704)

192,308

Issuance of shares (in Shares)

2,866,856

^[1]

Balance at Dec. 31, 2023

(127,564)

4,331,815

(461,351)

(7,288)

3,735,612

(490,051)

3,245,561

Balance (in Shares) at Dec. 31, 2023

^[1]

169

Net Profit (loss)

(524,643)

50,542

(474,101)

Settlement of Subscription receivable

26,163

6,366

32,529

Reverse Capitalization

(6,028,690)

127,564

Remeasurement of share based compensation

(2,766,856)

Issuance of shares under ELOC

(204,000)

4,586,236

4,382,236

Issuance of shares under ELOC (in Shares)

^[1]

211

Balance at Dec. 31, 2024

(204,000)

122,505

(985,994)

18,875

(1,048,614)

(433,143)

$ (1,481,757)

Balance (in Shares) at Dec. 31, 2024

380

^[1]

380

^[2]

Net Profit (loss)

9,879,408

(150,685)

$ 9,728,723

Issuance of shares under ELOC

(161,946)

(60,998)

(222,944)

12,620,494

Issuance of shares under ELOC (in Shares)

^[1]

141,661

Issuance of shares under conversion

204,000

4,860,427

5,064,427

Issuance of shares under conversion (in Shares)

^[1]

58,424

Issuance of shares for business acquisition

257,500

Issuance of shares for business acquisition (in Shares)

^[1]

Issuance of shares for share-based compensation to consultant

20,250

Issuance of shares for share-based compensation to consultant (in Shares)

^[1]

Issuance of shares for warrant exercise

Issuance of shares for warrant exercise (in Shares)

^[1]

40,065

Balance at Dec. 31, 2025

$ 17,881,176

$ 8,893,414

$ (143,071)

$ 26,631,519

$ (644,826)

$ 25,986,693

Balance (in Shares) at Dec. 31, 2025

240,622

^[1]

240,622

^[2]

[1]

The shares as presented have been adjusted retrospectively for Reverse Share Splits effected in February 2025 of 1 share for every 20 existing shares issued, in May 2025 of 1 share for every 10 existing share issued, in August 2025 of 1 share for every 5 shares issued, in December 2025 of 1 share for every 5 shares issued, in January 2026 of 1 share for every 3 shares issued and in March 2026 of 1 share for every 4 shares issued respectively.

[2]

Provision for Income Taxes - Schedule of Components of Deferred Tax Assets, Net (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Deferred tax assets:
– Net operating loss carry forward		$ 160,432
Less: valuation allowance		(160,432)
Deferred tax assets, net

Digital Assets, Fair Value (Details)	Dec. 31, 2025 USD ($)
Solana [Member]
Digital Assets, Fair Value [Line Items]
Active markets	$ 125

Convertible Notes And Derivative Liability and Warrants - Schedule of Convertible Notes (Details) - Convertible Notes Payable [Member] - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Convertible Notes And Derivative Liability and Warrants - Schedule of Convertible Notes (Details) [Line Items]
Convertible notes issued	$ 4,701,738	$ 3,059,595
Less: Deferred debt issuance cost	(348,316)	(648,232)
Convertible notes, net	4,353,422	2,411,363
Presented as:
Current liability	256,056	82,447
Non-current liability	4,097,366	2,328,916
Convertible notes, net	$ 4,353,422	$ 2,411,363

Risks (Details) - USD ($)	12 Months Ended
Risks (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Risks [Line Items]
Allowance for account receivables	$ 21	$ 19
Management written off amount	818,780
Loss allowance for receivables
Increase (decrease) interest risk rate	1.00%
Interest rate other variables, percentage	1.00%
Increased (decreased) amount	$ 52,890	26,894
Percentage of intensifies	20.00%
Global oil prices price per share (in Dollars per share)	$ 100
A SPAC I [Member]
Risks [Line Items]
Allowance for account receivables	$ 0	0
Other receivables	$ 5	$ 4

Leases - Schedule of Future Minimum Payments under Operating Leases (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Schedule of Future Minimum Payments under Operating Leases [Abstract]
Not later than 1 year	$ 262,244
Between 1 to 2 years	184,041
Between 2 to 5 years	118,800
Total lease payments	565,085
Less: imputed interest	(54,621)
Total operating lease liabilities, net of interest	$ 510,464	$ 118,757

Related Party Balances and Transactions (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of Amount Due from and Due to Related Parties

The summary of amount due from and due to related parties as the following:

	Relationship	December 31, 2025			December 31, 2024
Due from shareholders consist of the following:
Mr. Siu Wing Fung, Alfred (“Mr. Siu”)	Shareholder and director	$	—		$	404,549
Harcourt Limited	A related party (note 1)	$	110,232			—

Due to a related party consist of the following:
Mr. Siu Wing Fung, Alfred (“Mr. Siu”)	Shareholder and director		(116,653	)		—
Ms. Fong Hei Yue, Tina (“Ms. Fong”)	Shareholder and director		—			(497,200	)
Harcourt Limited	A related party (note 1)	$	—		$	(61,802	)

(1)	The directors and shareholders of Harcourt Limited are Mr. Siu and Ms. Fong, Harcourt Limited therefore has the common ultimate beneficial owners with the Company.

Schedule of Balance Due from Shareholders

The balance due from shareholders consist of the following:

	December 31, 2025			December 31, 2024
Due from/ (to) shareholders/ related party	$	(6,421	)	$	(154,453	)
Less: allowance for expected credit loss		—			—
	$	(6,421	)	$	(154,453	)

Schedule of Movement of Allowances for Expected Credit Loss

The movement of allowances for expected credit loss is as follow:

	December 31, 2025		December 31, 2024
Balance at beginning of the year	$	—	$	(17,818	)
Reversal of Provision / (Provision)		—		(17,818	)
Ending balance	$	—	$	—

Schedule of Consolidated Financial Statements

In addition to the transactions and balances detailed elsewhere in these consolidated financial statements, the Company had the following transactions with related parties:

	December 31, 2025		December 31, 2024
Directors’ remuneration to Mr. Siu Wing Fung, Alfred	$	325,000	$	190,000
Directors’ remuneration to Ms. Fong Hei Yue, Tina		325,000		190,000
Director’s bonus of Mr. Siu Wing Fung, Alfred		750,000		—
Director’s welfare, accommodation and insurance to Mr. Siu Wing Fung, Alfred		393,103		—
Advisory services on fund raising project to Mr Siu, Daniel		219,045		—
Consulting services on fund raising project to Mr Siu, Jasper		65,000		—
Marketing service fee to Harcourt Limited		230,769		—

Deposits, Prepayment and Other Receivables, Net

12 Months Ended

Dec. 31, 2025

Deposits, Prepayment and Other Receivables, Net [Abstract]

DEPOSITS, PREPAYMENT AND OTHER RECEIVABLES, NET

NOTE 5 — DEPOSITS, PREPAYMENT AND OTHER RECEIVABLES, NET

Deposits, prepayment and other receivables cost, net consist of the following:

	December 31, 2025			December 31, 2024
Current
Other receivables	$	33,442		$	121,533
Deposits		199,935			73,917
Prepayment		120,542			197,706
Loan receivable from a third party (a)		75,000			-
Advanced payment to supplier		74,674			-
Less: allowance for expected credit loss		(5	)		(4	)
	$	503,588		$	393,152

Deposit with a digital asset broker	$	34,987		$	1,000,000

Receivables from agents	$	794,116		$	1,191,795

Deposit for land acquisition (b)	$	4,614,749		$	-

Non-current
Prepayment	$	-		$	33,333

(a)	The loan is unsecured, interest free and is repayable on demand.

(b)	No definitive agreement has been concluded to date regarding this deposit paid for the acquisition of land in Ras Al Khaimah, UAE.

The movement of allowances for expected credit loss is as follow:

	December 31, 2025			December 31, 2024
Balance at beginning of the year	$	(4	)	$	(14	)
Provision during the year		(1	)		-
Reversal of provision (Provision)		-			10
Ending balance	$	(5	)	$	(4	)

Provision for Income Taxes

12 Months Ended

Dec. 31, 2025

Provision for Income Taxes [Abstract]

PROVISION FOR INCOME TAXES

NOTE 16 — PROVISION FOR INCOME TAXES

Cayman Islands

NewGenIvf Limited was incorporated in the Cayman Islands and is not subject to tax on income or capital gains under current Cayman Islands law. In addition, upon payment of dividends by these entities to the shareholders, no Cayman Islands withholding tax will be imposed.

HK SAR

Under the two-tiered profits tax rates regime, Hong Kong tax residents are subject to Hong Kong Profits Tax in respect of profits arising in or derived from Hong Kong at 8.25% for the first HK$2 million of profits of the qualifying group entity, and profits above HK$2 million will be taxed at 16.5%. The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to be taxed at a flat rate of 16.5%.

Accordingly, the HK SAR profits tax is calculated at 8.25% on the first HK$2 million of the estimated assessable profits and at 16.5% on the remaining estimated assessable profits.

Thailand

The companies incorporated in Thailand are taxed on worldwide income. A company incorporated abroad is taxed on its profits arising from or in consequence of the business carried on in Thailand. The corporate income tax (CIT) rate is 20%. A foreign company not carrying on business in Thailand is subject to a final withholding tax (WHT) on certain types of assessable income (e.g. interest, dividends, royalties, rentals, and service fees) paid from or in Thailand. The rate of tax is generally 15%, except for dividends, which is 10%, while other rates may apply under the provisions of a double tax treaty (DTT).

Cambodia

The standard rate of corporate income tax (“CIT”) for companies and permanent establishments who are classified as medium and large taxpayers is 20%. For companies and permanent establishments who are classified as small taxpayers, the CIT rates are progressive rates from 0% to 20%. In view of the annual turnover of the company, the annual turnover ranges from KHR1 billion to KHR6 billion for service and commercial sectors, the company shall consider as the medium-sized company.

Kyrgyzstan

The company is subject to a corporate income tax on their aggregate annual income earned worldwide. Non-resident legal entities carrying out business activities through a permanent establishment in Kyrgyzstan are subject to profit tax on the income attributed to the activities of that permanent establishments. During the period ended June 30, 2025, no tax payable is accrued and reversed accordingly.

Profit tax is calculated at a rate of 10% of aggregate annual income less allowed deductions.

U.S.A.

NewGenIvf is subject to a corporate income tax on its aggregate annual income earned worldwide from its U.S. operations at a flat 21% on net income. In addition to federal obligations, there is a graduated state income tax rate that applies to corporate income, with a top rate of 6.6% on income over $60,000. Moreover, when the Company’s US operation pays a dividend to its offshore parent company, the payment is generally subject to a US federal withholding tax, typically at a statutory rate of 30% on the gross amount.

Significant components of the provisions for income taxes for the years ended December 31, 2024, and December 31, 2025 were as follows:

	December 30, 2025		December 31, 2024
Current tax provision Kyrgyzstan	$	—	$	—
Over provision of tax in prior year Kyrgyzstan		—		(486,706	)
Current tax provision Cambodia		—		—
Total tax (income) expense	$	—	$	(486,706	)

	December 31, 2025			December 31, 2024
Profit / (Loss) Income before taxes	$	9,728,723		$	(960,807	)
Tax credit (expense) at the effective tax rates		1,705,862			(179,863	)
Tax effect on non-taxable income		(3,682,167	)		(81,323	)
Tax effect on non-deductible expenses		1,975,290			129,814
Change in valuation allowance		—			131,991
Tax effect on utilization of tax losses		—			(127,521	)
Tax losses unable to be utilized		1,015			126,902
Over provision of tax in prior year		—			(486,706	)
Tax (income) expense	$	—		$	(486,706	)

Deferred tax asset, net

Significant components of deferred tax assets, net were as follows:

	December 31, 2025		December 31, 2024
	USD		USD
Deferred tax assets:
– Net operating loss carry forward		—		160,432
Less: valuation allowance		—		(160,432	)
Deferred tax assets, net		—		—

As of December 31, 2025 and December 31, 2024, the Company had net operating loss carry forward of Nil and $160,432. The Company believes it is less likely than not that its operations will be able to fully utilize its deferred tax assets related to the net operating loss carry forward. As a result, the Company provided 100% allowance on deferred tax assets on net operating loss.

The entire disclosure for income tax.

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Convertible Notes And Derivative Liability and Warrants [Abstract]

Disposal of Subsidiary

12 Months Ended

Dec. 31, 2025

Disposal of Subsidiary [Abstract]

DISPOSAL OF SUBSIDIARY

NOTE 21 — DISPOSAL OF SUBSIDIARY

On July 29, 2025, the Company completed the sale of its Shenzhen Qianhai Fengtai Renhui Health Technology Co., Ltd. (“SZ QianHai”) to an unrelated third party for total consideration of US$ 0 (RMB 1), consisting of cash.

As part of the disposal, all the outstanding account payables and receivables as well as all outstanding balances were transferred to the Buyer. Any tax liabilities in People’s Republic of China (PRC) arising from the transfer of these balances shall be borne by the Buyer.

The following table summarizes the financial impact of the disposal:

●

Consideration received: Cash of US$ 0 (RMB 1)

●

Net assets disposed of $47,702 (RMB 352,826)

●

Loss on disposal of subsidiary of $47,702 (RMB 352,826)

The disposal was accounted for in accordance with ASC 810, Consolidation. As a result, the Company deconsolidated Shenzhen Qianhai Fengtai Renhui Health Technology Co. and recognized a loss on disposal of subsidiary (after netting against the cash consideration received) in the amount of US$47,702 in other income, net in the consolidated statements of operations for the year ended December 31, 2025.

The disposal did not represent a strategic shift and, therefore, was not classified as a discontinued operation under ASC 205-20.

Convertible Notes And Derivative Liability and Warrants (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of Convertible Notes

Convertible notes, at amortised cost are as follows:

	December 31, 2025			December 31, 2024

Convertible notes issued	$	4,701,738			3,059,595
Less: Deferred debt issuance cost	$	(348,316	)		(648,232	)
Convertible notes, net	$	4,353,422			2,411,363

Presented as:
Current liability	$	256,056			82,447
Non-current liability		4,097,366			2,328,916
Convertible notes, net	$	4,353,422			2,411,363

Schedule of Outstanding Convertible Notes

As of December 31, 2025, the Company had the following outstanding convertible notes:

Note Holders	Principal Amount		Conversion Price	Coupon Rate		Issuance Date	Maturity Date	Fair Value at December 31, 2025		Fair Value level
JAK & affiliated holders	$	3,150,000	1.7	10	%	2025-06-03	2028-06-02	$	2,831,611	Level 2
JAK & affiliated holders		1,475,000	0.63	14.75	%	2025-07-16	2030-01-16		1,736,145	Level 2
Vanquish Funding Group Inc		257,000	25% discount of lowest traded price during 10 trading days immediately preceding the conversion date	10	%	2025-10-15	2026-07-30		257,673	Level 2
Labrys Fund II, LP		250,000	15% discount of lowest traded price during 10 trading days immediately preceding the conversion date	USD 39,285.71 for 6 instalments		2025-11-12	2026-11-11		156,063	Level 2
Vanquish Funding Group Inc		157,000	25% discount of lowest traded price during 10 trading days immediately preceding the conversion date	10	%	2025-11-04	2026-07-30		235,900	Level 2

Schedule of Transaction Costs on Issuance of Notes

The transaction costs incurred on issuance of the Notes are capitalized and amortised over the term of the Notes as follows:

	December 31, 2025			December 31, 2024
Balance at beginning of the year	$	648,232		$	-
Add: capitalized during the year		564,000			929,500
Less: charged to additional paid in capital for converted notes during the year		(777,836	)		-
Less: amortized during the year		(86,080	)		(281,268	)
Ending balance	$	348,316		$	648,232

Schedule of Exercise of Convertible Notes

As of December 31, 2025 and 2024, the derivative is assessed to have a nil value in view of the cap assessed to have been met with the exercise of the tab convertible notes above.

	December 31, 2025			December 31, 2024
Warrant units:
Balance at beginning of the year^*		3,555,678			-
Warrants issued		2,142,940			3,555,678
Less: Exercised		(4,474,290	)		-
Ending balance		1,224,328			3,555,678

*	Adjusted for the effects of the RSS in May 2025.

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

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-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477734/942-470-50-3

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of Currency Exchange Rates

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		31.4215		34.3353		34.2265
Period average	$: THB		31.7436		35.2262		34.7867
Period-end	$: RMB		7.2001		7.2994		7.0971
Period average	$: RMB		7.2327		7.1946		7.0835

Schedule of Estimated Useful Lives of the Plan and Equipment

The estimated useful lives of the plan and equipment are as follows:

Furniture and fixtures		3 – 5 years
Leasehold improvements		the lesser of useful life or term of lease
Medical instruments		3 – 10 years
Motor vehicle		3 – 5 years
Office equipment		3 – 5 years

Digital Assets, Fair Value (Tables)

12 Months Ended

Dec. 31, 2025

Digital Assets, Fair Value [Abstract]

Schedule of Crypto Asset Holdings

The following table presents information about the Company’s crypto asset holdings at December 31, 2025:

Crypto asset

Units held

Cost basis
(USD)

Fair value
(USD)

Solana (SOL)

13,000.23

2,906,222

1,630,827

Bitcoin (BTC)

–

Ethereum (ETH)

–

XRP

–

Total

2,906,222

1,630,827

Schedule of Activity in Digital Assets

The following table summarizes activity in digital assets for the year ended December 31, 2025 (in units):

	SOL Units			BTC Units			ETH Units			XRP Units
Balance at January 1, 2025		–			–			–			–
Purchases during the year		46,118.55			8.77			8.95			146,432.14
Sales during the year		(33,118.32	)		(8.77	)		(8.95	)		(146,432.14	)

Balance at December 31, 2025		13,000.23			–			–			–

	SOL (USD)			BTC (USD)		ETH (USD)		XRP (USD)		Total (USD)
Realised gains (Losses)		919,720			12,569		223		10,849		942,915
Unrealized gains (losses)		(1,275,395	)		–		–		–		(1,275,395	)
Net Gain/Loss		(355,675	)		12,569		223		10,849		(332,480	)

Inventories (Tables)

12 Months Ended

Dec. 31, 2025

Inventories [Abstract]

Schedule of Inventories

Inventories, at cost, consist of the following:

	December 31, 2025		December 31, 2024
Medicines, consumables and reagents for clinical and laboratory analyses	$	77,296	$	80,813
Supplements		258,064		-
	$	335,360	$	80,813

Accounts Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2025

Accounts Receivable, Net [Abstract]

Schedule of Accounts Receivable, Net

Accounts receivable, net consists of the following:

	December 31, 2025			December 31, 2024
Accounts receivable	$	166,552		$	49,264
Less: allowance for expected credit loss		(21	)		(19	)
	$	166,531		$	49,245

Schedule of Accounts Receivable, Net of Allowance for Expected Credit Loss

As of the end of each of the financial year, the aging analysis of accounts receivable, net of allowance for expected credit loss, based on the invoice date is as follows:

	December 31, 2025		December 31, 2024
Current		25,548		-
Within 60 days		6,677		-
Within 90 days		1,941		49,245
More than 90 days	$	132,365	$	-
	$	166,531	$	49,245

Schedule of Movement Allowances for Expected Credit Loss

The movement of allowances for expected credit loss is as follow:

	December 31, 2025			December 31, 2024
Balance at beginning of the year	$	(19	)	$	(19	)
Reversal of expected credit losses		(2	)		-
Ending balance	$	(21	)	$	(19	)

Equity - Schedule of Additional Paid-in Capital (Details) - USD ($)

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Class of Stock [Line Items]

Balance beginning

$ 122,505

$ 4,331,815

$ 1,464,959

Issuance of shares as compensation for services

^[1]

2,866,856

Balance ending

17,881,176

122,505

$ 4,331,815

Issuance of shares for share-based compensation to consultant

^[2]

20,250

Issuance of shares through Equity Line of Credit

12,620,494

^[3]

1,936,236

^[4]

Issuance of shares through conversion of convertible notes

4,860,427

2,650,000

Issuance of shares for business acquisition

$ 257,500

Decrease in subscription receivable due to reduction of work by professionals

^[1]

(2,766,856)

Business Combination

^[5]

$ (6,028,690)

[1]	On January 10, 2023, the Company issued 1,365 ordinary shares (0.45 Ordinary Shares as adjusted by all Reverse Stock Splits done as of this report) to professional party for consulting service of 10 years, increasing the additional paid-in capital by $812,300. On December 4, 2023, the Company issued additional 3,450 shares (1.15 Ordinary Shares as adjusted by all Reverse Stock Splits done as of this report) to DoubleClick Services Limited for consulting service of 10 years, increasing the additional paid-in capital by $2,054,556. During 2024, the service scope and duration were reduced and the service value was adjusted accordingly pursuant to addendums to respective agreements
[2]	The Company had issued 50 Class A Ordinary Shares to A SPAC (Holdings) Group Corp, pursuant to a one year consulting services agreement commencing on February 3, 2025.
[3]	During the year ended December 31, 2025, the Company had issued 141,661 shares after taking account of the reverse stock split on Feb 11, 2025 and May 6, 2025, August 3, 2025, December 1, 2025, January 26, 2026 and March 16, 2026 respectively.
[4]	On November 21, 2024, the Company entered into a Common Shares Purchase Agreement (the “White Lion Purchase Agreement”) with White Lion Capital, LLC (“White Lion”) and a related Registration Rights Agreement (the “RRA”). Pursuant to the White Lion Purchase Agreement, the Company has the right, but not the obligation, to require White Lion to purchase, within 36 months from the Agreement effective date up to One Hundred Million Dollars ($100,000,000) in aggregate gross purchase price of newly issued Ordinary Shares, with an automatic increase to Three Hundred Million Dollars ($300,000,000) upon any substantial M&A or Material Transaction (as defined in the White Lion Purchase Agreement) and a further option to increase to Five Hundred Million Dollars ($500,000,000) after Two Hundred and Fifty Million Dollars ($250,000,000) has been issued and sold to White Lion under the White Lion Purchase Agreement, subject to certain limitations and conditions set forth in the White Lion Purchase Agreement. The White Lion Purchase Agreement was included as Exhibit 10.27 of the Form F-1 registration statement filed on December 5, 2024.
[5]	Upon de-spac business combination, additional paid-in capital and capital reserve of Legacy NewGenIvf was combined with additional paid-in capital and accumulated net losses of the A SPAC I Acquisition Corp and added into the additional paid-in capital of NewGenIvf Group upon the reverse take-over.

Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.

+ References + Details

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Value of stock issued pursuant to acquisitions during the period.

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Organization and Principal Activities [Abstract]

Organization and Principal Activities

12 Months Ended

Dec. 31, 2025

ORGANIZATION AND PRINCIPAL ACTIVITIES

NOTE 1 — ORGANIZATION AND PRINCIPAL ACTIVITIES

Prior to the Business Combination, on April 29, 2021, A SPAC I Acquisition Corp. (“ASCA”), was incorporated as a British Virgin Islands business company, specifically a blank check company formed for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, recapitalization, reorganization or similar business combination with one or more target businesses.

The Business Combination

On February 15, 2023, ASCA entered into the Merger Agreement (as amended on June 12, 2023 and December 6, 2023, the “Merger Agreement,” and the transactions contemplated thereunder, the “Business Combination”) with A SPAC I Mini Acquisition Corp., Merger Sub, NewGenIvf Limited, a Cayman Islands exempted company (“Legacy NewGenIvf”) and certain shareholders of Legacy NewGenIvf. Pursuant to the Merger Agreement, the Business Combination was effected in two steps: (i) ASCA was reincorporated to the British Virgin Islands by merging with and into A SPAC I Mini Acquisition Corp. (such transaction, the “Reincorporation Merger”) and then the listed company was renamed as NewGenIvf Group Limited; and (ii) Merger Sub merged with and into Legacy NewGenIvf, resulting in Legacy NewGenIvf being a wholly-owned subsidiary of the Company (such second step in isolation, the “Acquisition Merger”). The surviving entity of the Business Combination, together with its subsidiaries is referred to in this prospectus as “NewGenIvf,” the “Company,” “we,” “our,” or “us,” unless the context otherwise requires.

On June 12, 2023, the parties to the Merger Agreement entered into the First Amendment to Merger Agreement (the “First Amendment”), pursuant to which Legacy NewGenIvf agreed to provide non-interest bearing loans in an aggregate principal amount of up to $560,000 (the “Loan”) to ASCA to fund any amount that would be required in order to further extend the period of time available for ASCA to consummate a business combination and for ASCA’s working capital, payment of professional, administrative and operational fees and expenses, and other purposes as mutually agreed by ASCA and Legacy NewGenIvf. Such loans were to become repayable upon the closing of the Acquisition Merger. In addition, pursuant to the First Amendment, subject to receipt of at least $140,000 as part of the Loan from Legacy NewGenIvf, ASCA agreed to waive its termination rights and the right to receive any break-up fee due to Legacy NewGenIvf’s failure to deliver audited financial statements by no later than February 28, 2023.

On December 6, 2023, the parties to the Merger Agreement entered into the Second Amendment to the Merger Agreement (the “Second Amendment”) which amended and modified the Merger Agreement to, among other things, (i) reduce the size of NewGenIvf’s board of directors following the consummation of the Business Combination to five (5) directors, two (2) of whom would be executive directors designated by NewGenIvf and three (3) of whom will be designated by NewGenIvf to serve as independent directors in accordance with Nasdaq requirements, (ii) provide for the conversion of NewGenIvf shares issued by NewGenIvf following the original date of the Merger Agreement into Class A Ordinary Shares in connection with the Acquisition Merger, and (iii) remove the condition that ASCA have in excess of $5,000,000 in net tangible assets immediately after the consummation of the Business Combination.

On April 3, 2024, the Business Combination was consummated with the Company as the surviving entity.

The following is an organization chart of the Company and its subsidiaries as of December 31, 2025:

The Company’s subsidiaries are detailed in the table as follows:

Name	Background	Ownership %	Principal activity
NewGenivf Limited	● A Cayman Islands company ● Incorporated on 16 January, 2019	100%	Investment holding
FFPGS (HK) Limited	● A Hong Kong company ● Incorporated on December 19, 2019	100%	Marketing and administrative services
Well Image Limited	● A Hong Kong company ● Incorporated on July 11, 2008	100%	Investment holding
Med Holdings Limited (“Med Holdings”) (Note)	● A Thailand company ● Incorporated on January 21, 2015	49%*	Investment holding
First Fertility PGS Center Limited (“FFC”) (Note)	● A Thailand company ● Incorporated on March 6, 2014	74%	Provision of IVF treatment
First Fertility Phnom Penh Limited (“FFPP”)	● A Cambodia company ● Incorporated on August 10, 2015	100%	Provision of IVF treatment
Bi Clinic Ltd (“FFBi”)	● A Kyrgyzstan company ● Incorporated on December 16, 2021 ● Acquired on December 17, 2024	100%	Provision of IVF treatment, surrogacy and ancillary caring services
MicroSort Lab Services LLC	● A US company ● Incorporated on June 16, 2025	100%	Specialized applications, in provision of IVF treatment
NewGenDigital Limited	● A BVI company ● Incorporated on January 21, 2025	100%	Investment Holding
NewGenProperty Limited	● A BVI company ● Incorporated on September 18, 2025	100%	Investment Holding
HyFi Innovations Limited	● A Hong Kong company ● Incorporated on October 20, 2025	100%	Tokenization Service

Incorporated subsequent to the financial year end:

NewGenBiz Limited	● A BVI company ● Incorporated on January 13, 2026	100%	Investment Holding
NewGenOman Limited	● A BVI company ● Incorporated on February 2, 2026	100%	Investment Holding
Alfred Siu Charitable Foundation Limited	● A Hong Kong Foundation ● Incorporated on February 27, 2026	100%	Charitable activities

The following subsidiary was disposed during the year

深圳前海豐泰仁匯健康科技有限公司 (Shenzhen Qianhai Fengtai Renhui Health Technology Co., Ltd.)	● A PRC China company ● Disposed on July 29, 2025	100%	Marketing services

Where less than 50% of the equity of an investee is held, the Company (through its subsidiaries) holds significantly more voting rights than any other vote holder or organized company of vote holders. An assessment has been made, taking into account all the factors relevant to the relationship with the investee, to ascertain control has been established and the investee should be consolidated as a subsidiary of the Company.

Note:

According to Thailand’s Foreign Business Act (the “FBA”), the majority shareholdings of limited company incorporated in Thailand is required to be owned by Thai nationals.

With reference to the capital structure and voting rights structure of ordinary shares and preference shares (the “Share Structure”) of Med Holdings and FFC, all the preference share capital shall be owned by a Thai national. No preference shares, however, have been issued to date. The ordinary shares and preference shares have the same rights and status in all respects except for the distribution of profits by way of dividends with details as follow:

(a)

Dividends from profits of Med Holdings and FFC shall be allocated to the holders of preference shares at a rate fixed from time to time by the board of directors prior to allocating to the holders of ordinary shares. In any event, such dividends to be allocated to the holders of preference shares shall not exceed 15% of the total amount of dividends declared from time to time;

(b)

After allocation of dividends as per (a) above, the rest of the dividends shall be distributed equally amongst the holders of ordinary shares according to their shareholding ratio;

(c)

The holders of preferred shares shall be entitled to dividends only in respect of the years for which the Company has declared a dividend payment, and there shall be no cumulative dividends; and

(d)

Dividends allocated to the holders of preferred shares in each year shall be limited at the rate as stated in (a) only. No additional dividends shall be paid to the holders of preferred shares.

Based upon the management’s judgement on the Shares Structure, as the Company is able to exercise majority voting power in any board meeting, the Company accounts for Med Holdings and FFC as subsidiaries on the ground that the Company is able to control Med Holdings and FFC by exercising its majority voting power in any board meetings.

On April 17, 2024, the Company entered into a non-binding term sheet (the “Non-Binding Term Sheet”) with European Wellness Investment Holdings Limited (“EWIHL”) for (i) the potential acquisition of the entire equity interest of EWIHL by the Company for a consideration of US$268,000,000 to be payable by issuing 53,600,000 ordinary shares of the of the Company to the shareholder(s) of EWIHL or its associate and (ii) the fund-raising activity by the Company from public or private shareholders, and in a form mutually acceptable to the parties, including structured equity investment for up to US$30 million. On December 11, 2024, NewGenIvf announced its entry into a binding term sheet with European Wellness Investment Holdings Limited (“EWIHL”) for the above proposed reverse merger, completion of which was subject to, among other conditions, the completion of due diligence, the negotiation of a definitive agreement, and obtaining adequate financing. On March 31, 2025, the Company terminated the binding term sheet with healthcare company EWIHL regarding their previously announced reverse merger transaction on the grounds of non fulfilment of certain criteria as contained in the term sheet.

On May 24, 2024, the Company received a deficiency letter from the Listing Qualifications Department of The Nasdaq Stock Market LLC (“Nasdaq”) notifying the Company of its non-compliance with two (2) listing requirements for continued listing on Nasdaq pursuant to Nasdaq Listing Rules. On November 21, 2024, a delisting notice was received from the continued non-compliance. The Company had filed to appeal the delisting determination and undertook several strategic actions to regain compliance with Nasdaq’s listing require. On February 27, 2025, the Company received approval for the transfer of the Company’s securities from the Nasdaq Global Market to the Nasdaq Capital Market and on March 10, 2025 met its compliance with the listing requirements thereof.

On June 3, 2024, the Company announced the execution of a non-binding term sheet (the “Term Sheet”) regarding a proposed reverse merger (the “Proposed Transaction”) with pharmaceutical company COVIRIX Medical Pty Ltd (“COVIRIX”). The consideration was to be settled by way of the issuance of issue 102,890,000 of its ordinary shares to the shareholder(s) of COVIRIX or their respective nominees (the “COVIRIX Shareholders”) in exchange for 100% equity interest of COVIRIX, at a deemed price per share of US$6, representing an aggregate amount of US$617,340,000. Simultaneously, it is proposed that COVIRIX undertakes to introduce investors to raise US$6 million at US$6 per share for NIVF, in a form mutually acceptable to both NewGen and COVIRIX. Following stockholder approval of the Proposed Transaction, COVIRIX Shareholders are expected to hold approximately 85.8% equity interest in NewGen. However, on September 21, 2024, COVIRIX withdrew from the Proposed Transaction, as such the Proposed Transaction was terminated with no cost to the Company.

On August 7, 2024, the Company entered into a Securities Purchase Agreement with certain investors named therein (collectively, the “Buyers”), pursuant to which, amongst other things: (i) the Company agreed to sell, at an initial closing with JAK Opportunities VI LLC (“JAK” and such initial closing, the “Initial Closing”), pursuant to which the Company agreed to sell to JAK (a) a senior convertible note (the “Initial Note”) in the aggregate original principal amount not exceeding $1,100,000), and which terms are further set forth below under the subheading “(ii) Initial Closing with JAK”), (b) a warrant to purchase 1,325,301 Class A Ordinary Shares of the Company, no par value (“Class A Shares” and such warrant, the Series A Warrant), and (c) a warrant to purchase 180,722 Class B Ordinary Shares of the Company, no par value (“Class B Shares” and such warrant, the Series B Warrant, and the Series B Warrants, together with the Series A Warrants, the “Warrants”); and (ii) the Company may require each Buyer (or each Buyer may require the Company, as applicable) to participate in the sale of (a) one or more additional convertible notes (which aggregate original principal amount for all additional convertible notes shall not exceed $9,500,000) (the “Additional Notes,” and, together with the Initial Note, the “Notes”).

On August 12, 2024, the Company and JAK consummated the Initial Closing. The Initial Note sold to JAK in connection with the Securities Purchase Agreement bears an interest rate of 14.75% per annum and is convertible into the Company’s Class A Shares as follows: the Conversion Amount (as defined below) into validly issued, fully paid and non-assessable Class A at the Conversion Rate determined by dividing the aggregate of the principal sum plus the interest rates (including late interest charges, if any) and the Make-Whole Amount, if any, by conversion price of $0.83.

At the Initial Closing, the Company also sold to JAK a Series A Warrant to purchase 1,325,301 Class A Shares and a Series B Warrant to purchase 180,722 Class B Shares subject to Reverse Stock Split adjustments

Additionally, in connection with the Securities Purchase Agreement, the Company entered into amendment and exchange agreements with certain holders of its convertible promissory notes (the “Existing Notes” and each of such amendment and exchange agreements, “Amendment and Exchange Agreement”), pursuant to which the Company will exchange the Existing Notes by issuing, among other things, (i) senior convertible notes in the aggregate principal amount of $2,700,000 (the “Exchange Notes”) and (b) a series of warrants to initially acquire up to a certain number of ordinary shares to the holders of the Existing Notes set forth therein or in the Amendment and Exchange Agreement (the “Exchange Warrants”)

On August 28, 2024, the Company consummated the second tranche of its debt financing under the terms of the Securities Purchase Agreement. At the closing of the second tranche, the Company sold to JAK Opportunities VI LLC (“JAK”) a senior convertible note (the “Note”) in the principal amount of $500,000.

On November 11, 2024, the Company consummated the third tranche of its debt financing under the terms of the Securities Purchase Agreement (“SPA”) referenced in the current report on Form 6-K filed with the United States Securities and Exchange Commission (the “SEC”) on August 16, 2024. The Form 6-K filed with the SEC on August 16, 2024 is incorporated by reference herein. Pursuant to the terms of the SPA, the Company may elect at the second additional mandatory closing to sell and the institutional investor party to the SPA shall be required to purchases, subject to certain conditions, an additional note (“Second Additional Mandatory Note”) in the principal amount of $1,500,000, after the effective date of the Registration Statement (as defined in the SPA). The sale of the Second Additional Mandatory Note resulted in $1,395,000 of gross proceeds to the company before fees and expenses. The Notes bears an interest rate of 14.75% per annum and may be adjustable from time to time pursuant to its terms, with maturity at the 4.5 years anniversary of the date of issuance, subject to extension at the option of the holders in certain circumstances. The Second Additional Note are convertible at any time, at an initial conversion price of $0.658.

On November. 18, 2024, the Company entered into a binding term sheet (the “Term Sheet”) with White Lion Capital, LLC, (“White Lion”) a California-based institutional investor focused on high-growth, early-stage public companies, setting out the principal terms and conditions for a $100 million equity line of credit, expandable to $500 million. Pursuant to the Term Sheet, NewGen will have the option, but not the obligation, to sell to White Lion up to $100.0 million in shares of common stock over an initial 36-month period, with the potential to increase to $300.0 million upon substantial M&A or merger activity, and further to $500.0 million after $250.0 million has been drawn.

On February 28, 2025, the Company completed its acquisition of the MicroSort business from Genetics & IVF Institute, Inc. (“GIVF”). Pursuant to a Purchase Agreement dated January 21, 2025 between the Company and GIVF (“Purchase Agreement”), the Company purchased all of the Assets (as defined in the Purchase Agreement) and IP Licenses (as defined in the Purchase Agreement) relating to the MicroSort business from GIVF for a total cash consideration of for US$5 million, which was satisfied through a combination of US$750,000 in cash and the issuance of 2,500,000 ordinary shares (as was adjusted to 42 ordinary shares after all the Reverse Stock Splits done as of this Report date at date of completion) at a deemed value of US$1.70 per share.

On February 18, 2025, the Company entered into a cooperation agreement with FERTILITY GROUP LLC (“BOBCARE”) to jointly develop fertility services in the Kyrgyzstan market. The collaboration aims to combine NewGen’s technical expertise in fertility treatments with BOBCARE’s market resources in the region. This strategic partnership is anticipated to contribute to NewGen’s market presence over the next three years, improving the competitive position of both parties in the Kyrgyzstan market. Both companies will work together on several initiatives, including enhancing clinical protocols and patient management systems, knowledge exchange between fertility specialists, coordinated marketing and brand-building activities in Kyrgyzstan, and developing specialized fertility treatment options for the regional market.

On March 31, 2025, the Company’s Board approved certain amendments to its Share Incentive Plan of 2024, the awards of which are valid for a period of 10 years from March 28, 2025, whereby the maximum aggregate number of shares with respect to which Awards may be granted under the Plan shall be 1,054,260 Shares (351 ordinary shares as adjusted for reverse stock splits in May 2025, August 2025, December 2025, January 2026 and March 2026) and has been increased in March 2026 by the Board to 454,812 ordinary shares (113,703 ordinary shares as adjusted by reverse stock split in 16 March 2026) of the Company, which may be increased from time to time as determined by the Board or Committee of the Board, in an amount equal to 20% of the then outstanding ordinary shares of the Company at the time of such increase. On May 27, 2026, the Company’s Board approved the replenishment of the Share Incentive Plan such that the maximum aggregate number of ordinary shares with respect to which awards may be granted under the Plan be increased to 20% of the total outstanding ordinary shares, which was 555,584 ordinary shares. Shares may be made available from Shares held in treasury or authorized but unissued shares of the Company not reserved for any other purpose. To date, 113,702 ordinary shares have been awarded under this Plan.

On April 1, 2025, the Company entered into a new Securities Purchase Agreement (“2025 Securities Purchase Agreement”) with JAK, pursuant to which, amongst other things: (i) the Company agreed to sell, at an initial closing, a senior convertible note in the aggregate original principal amount not exceeding $3,200,000, convertible into Class A Ordinary Shares pursuant to its terms; and (ii) the Company may require JAK (or JAK may require the Company, as applicable) to participate in the sale of one or more additional convertible notes (which aggregate original principal amount for all additional convertible notes shall not exceed $25,600,000).

The 2025 Securities Purchase Agreement is filed as Exhibit 4.1 of the Company’s current report on Form 6-K dated April 3, 2025 and is incorporated by reference herein. The first tranche of $3,200,000 was received on June 3, 2025

On April 2, 2025 and July 16, 2025, the Company consummated the fourth and fifth tranche of its debt financing under the terms of its existing Securities Purchase Agreement with the investor, At the closing of the fourth and fifth tranche, the Company sold to the investor a senior convertible note in the principal amount of $2,000,000 each. The Note bears an interest rate of 14.75% per annum and may be adjustable from time to time pursuant to its terms. The funding from these arrangements with the investor is intended to be used to finance the establishment of a fertility clinic in Dubai.

On July 24, 2025, NewGenIvf signed a Purchase Agreement to acquire the Nodexus business which included certain tangible assets, company domain and six patents from Nodexus Inc, a distressed company, for a consideration of $300,000. The technology associated with the patents is related to cell sorting to be performed via a device called NX One and could be applied in different fields including In Vitro Fertilization. The Patents would allow NewGenIvf to penetrate the IVF market in the United States by leasing the NX One to clinics that provide IVF treatments in the United States. The clinics would utilize the NX One to perform gender selection services and detect potential genetic diseases during the IVF process and charge a service fee from customers.

On October 6, 2025, NewGenProperty Limited (“NewGenProperty”), a wholly owned subsidiary of the Company, entered into a joint venture agreement with BNW to develop the Plot. Under the terms of the joint venture agreement, NewGenProperty shall hold 60% of the joint venture, and be responsible for funding 36% of the purchase price of the Plot to the Master Developer, while BNW shall be responsible for all the other cashflow and financing requirements of the project. In the event that BNW pays the balance of the Purchase Price of the Plot to the Master Developer, NewGenProperty shall reimburse BNW in accordance with the provisions of the joint venture agreement. NewGenProperty’s entitlement is an amount equivalent to 36% of the Gross Sales Revenue or Gross Sellable Area generated from the project, with deductions including (i) up to 10% of External and Internal Real Estate Agent and Brokerage Fees; (ii) 2% of Gross Sales Revenue for BNW’s Marketing Fees; and (iii) any amounts paid by the Developer towards the balance of the Purchase Price of the Plot on behalf of NewGenProperty.

On October 15, 2025, November 4, 2025 and January 22, 2026, the Company entered into three Convertible Promissory notes with Vanguish Funding Group, in amount to $257,000, 157,000 and $107,000 respectively and also November 12, 2025, the Company entered another Convertible Promissory notes with Labrys Fund II, L.P. Note, totaling to $250,000.

On November 3, 2025, the Company announced the execution of a non-binding term sheet regarding a proposed reverse merger (the “Proposed RTO”) with SAXA, Inc. (“SAXA”), an international holdings company focused on mining and processing operations. On November 5, 2025, the Company announced the signing of an service agreement with SAXA to act as the worldwide agent for the tokenization of an initial US$100 million tranche of SAXA’s gold-backed assets (“Tokenization Engagement”). The Tokenization Engagement was intended to be the first part of a two-part transaction culminating in the Proposed RTO. The Proposed RTO was subject to completion of due diligence, and negotiation of a definitive agreement, among other conditions. As the conditions set out in the term sheet, in particular, with respect to due diligence and execution of definitive agreements, had not been satisfied by SAXA by the later of: (i) the end of the 30-day period as set out in the term sheet; or (ii) the tentative timetable with completion by January 28, 2026 as set out in the term sheet, the Company will not be proceeding with the Proposed RTO, or the Tokenization Engagement. No material agreements have been entered into between SAXA and the Company, and the Company is not pursuing any transaction with SAXA.

On November 10, 2025, Board of Directors (the “Board”) has authorized a share repurchase program under which the Company may repurchase up to US$2 million of its outstanding Class A ordinary shares over the next 24 months (“Share Repurchase Program”). The Company plans to adopt and implement this Share Repurchase Program in accordance with applicable rules and requirements under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and the Company’s insider trading policy.

Mr. Yip Eng Jeremy Foo, a director of NewGenIvf Group Limited (the “Company”), has resigned from the Board of Directors of the Company, the Audit Committee of the Company, and the Compensation Committee of the Company due to personal reasons, effective April 4, 2025. Mr. Foo’s resignation did not result from any disagreement with the Board or the Company on any matter relating to the Company’s operations, policies or practices.

Ms. Florianna Ann Chi Wan Chan was appointed as a director of the Company, effective April 15, 2025, to fill the vacancy on the Audit Committee and the Compensation Committee created by Mr. Foo’s resignation. Ms Chan has over 20 years of experience in project management, real estate development, and luxury hospitality, and is a proven leader in driving growth and operational excellence. Since 2015, Ms. Chan has led Lab Concept Company Limited, a subsidiary of The Lane Crawford Joyce Group, where she successfully restructured operations, spearheaded rebranding, and digitized processes, achieving significant revenue growth. Previously, she held senior roles at VCC Company Limited, Eton Properties, and Crown Macau, excelling in real estate development, marketing, and VIP services. She holds a Bachelor of Hospitality Management from Central Queensland University in Australia and an Advanced Diploma from William Angliss Institute of TAFE. Fluent in Cantonese, Mandarin, and English, Ms. Chan brings a deep understanding of Asia Pacific markets and a strategic vision that will drive the Company’s continued growth and success.

Subsequent Events

12 Months Ended

Dec. 31, 2025

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 23 — SUBSEQUENT EVENTS

The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Based upon this review, other than as described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

Subsequent to December 31, 2025 and to the date of this report, $600,000 convertible notes outstanding as of December 31, 2025 had been converted to additional 190,319 Class A ordinary shares (adjusted by Reverse Stock Splits on December 2, 2025, January 26, 2026 and March 16, 2026).

On January 13, 2026, NewGenBiz Limited, a 100% directly owned subsidiary of NewGenIvf Group Limited, was incorporated in British Virgin Islands as an investment holding company for future business.

On January 22, 2026, the Company entered into a Securities Purchase Agreement with Vanquish Funding Group Inc., pursuant to which, amongst other things, the Company agreed to sell a convertible note in the aggregate principal amount of $107,000, convertible into Class A Ordinary Shares pursuant to its terms.

On January 22, 2026, the Company entered into a Securities Purchase Agreement with Boot Capital LLC, pursuant to which, amongst other things, the Company agreed to sell a convertible note in the aggregate principal amount of $50,000, convertible into Class A Ordinary Shares pursuant to its terms.

On February 2, 2026, NewGenOman Limited, a 100% directly owned subsidiary of NewGenIvf Group Limited, was incorporated in British Virgin Islands as an investment holding company for future business.

On February 27, 2026, NewGenBiz Limited, a 100% directly owned subsidiary of NewGenIvf Group Limited, was incorporated in Hong Kong as a foundation for charitable activities.

On March 17, 2026, the Company entered into a Securities Purchase Agreement with CFI Capital LLC, pursuant to which, amongst other things, the Company agreed to sell a convertible note in the aggregate principal amount of $200,000, convertible into Class A Ordinary Shares pursuant to its terms.

On March 25, 2026, the Company entered into a Securities Purchase Agreement with Firstfire Global Opportunities Fund, LLC, pursuant to which, amongst other things, the Company agreed to sell a convertible note in the aggregate principal amount of $220,000, convertible into Class A Ordinary Shares pursuant to its terms.

Accrued Liabilities and Other Payables (Tables)

12 Months Ended

Dec. 31, 2025

Accrued Liabilities and Other Payables [Abstract]

Schedule of Accrued Liabilities and Other Payables

Accrued liabilities and other payables consist of the following:

	December 31, 2025		December 31, 2024
Accrued expenses	$	514,169	$	201,455
Customer deposit		-		6,349
Withholding tax payable		1,889		4,361
Independent director fee payable		-		20,000
Compensation payable		105,446		100,802
Other payables		90,388		167,762
	$	711,892	$	500,729

Provision for Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Provision for Income Taxes [Abstract]

Schedule of the Provisions for Income Taxes

Significant components of the provisions for income taxes for the years ended December 31, 2024, and December 31, 2025 were as follows:

	December 30, 2025		December 31, 2024
Current tax provision Kyrgyzstan	$	—	$	—
Over provision of tax in prior year Kyrgyzstan		—		(486,706	)
Current tax provision Cambodia		—		—
Total tax (income) expense	$	—	$	(486,706	)

Schedule of Income Taxes

	December 31, 2025			December 31, 2024
Profit / (Loss) Income before taxes	$	9,728,723		$	(960,807	)
Tax credit (expense) at the effective tax rates		1,705,862			(179,863	)
Tax effect on non-taxable income		(3,682,167	)		(81,323	)
Tax effect on non-deductible expenses		1,975,290			129,814
Change in valuation allowance		—			131,991
Tax effect on utilization of tax losses		—			(127,521	)
Tax losses unable to be utilized		1,015			126,902
Over provision of tax in prior year		—			(486,706	)
Tax (income) expense	$	—		$	(486,706	)

Schedule of Components of Deferred Tax Assets, Net

Significant components of deferred tax assets, net were as follows:

	December 31, 2025		December 31, 2024
	USD		USD
Deferred tax assets:
– Net operating loss carry forward		—		160,432
Less: valuation allowance		—		(160,432	)
Deferred tax assets, net		—		—

Business Combinations

12 Months Ended

Dec. 31, 2025

Business Combinations [Abstract]

BUSINESS COMBINATIONS

NOTE 20 — BUSINESS COMBINATIONS

Acquisition of MicroSort Lab Services, LLC

On February 28, 2025, NewGenIvf Group Limited (the “Company”) completed the acquisition of 100% of the outstanding equity interests of MicroSort Lab Services, LLC (“MicroSort”), a Delaware limited liability company established by Genetics & IVF Institute, Inc. (“Seller”). The Seller transferred to MicroSort a portfolio of assets including registered trademarks, domain names, customer contracts, and a consultant agreement. MicroSort technology is a form of pre-conception gender selection technology for humans and this Preimplantation Genetic Screening (“PGS”) is used in parallel with an IVF treatment cycle. Prior to the acquisition, the Company had been a licensee of the MicroSort® technology in Thailand and Cambodia. The company’s strategic acquisition of the MicroSort technology provide the company with the exclusive right to this technology for its continued use within its clinics as well as to licence it out to other clinics globally. In accordance with ASC 805, The acquisition was accounted for as a business combination in accordance with ASC 805, Business Combinations, as the Company obtained control of an integrated set of activities and assets that constitute a business.

The total purchase consideration amounted to US$5,000,000, consisting of cash consideration of US$750,000 and 2,500,000 Class A Ordinary Shares of the Company (42 shares, post–reverse stock splits) at a deemed share price of $1.7 per share. After the 2nd reverse stock split in February 2025, the Company issued 125,000 shares were when the share price was $2.06 per share. Accordingly, the share consideration was valued at US$257,500 at the acquisition date. The total fair value of the purchase consideration on acquisition date amounts to $1,007,500 measured in accordance with ASC 805-30-30-7. No contingent consideration or seller financing arrangements were included in the transaction.

The Company engaged an independent valuation firm, to determine the fair value of the acquired trademarks and technology. Using the income approach (discounted cash flow method), the fair value of the trademarks and technology were determined to be US$5,284,000 as of December 31, 2024. The acquired trademark was valued at $5,284,000, using an income approach, primarily applying a discounted cash flow methodology, which considered projected revenues attributable to the trademark, licensing income and expenses, and a risk-adjusted discount rate.

The company obtained control over the Company and its related business and assets on February 28, 2025. Accordingly, February 28, 2026 which been determined by management as the acquisition date. No liabilities were assumed as part of the transaction. As at acquisition date management had re-evaluated the fair value assessment of the trademarks and determined the fair value to be $3.5 million. As the fair value of net assets acquired exceeded the fair value of the purchase consideration, the Company recognized a bargain purchase gain of US$2.5 million, in accordance with ASC 805-30-25-2. In accordance with ASC 805-30-25-2, the Company reassessed the identification and measurement of all acquired assets and liabilities and the consideration transferred. Management concluded that the bargain purchase gain resulted primarily from the Seller’s decision to exit non-core operations, as well as a decline in the Company’s stock price between the signing date and the Acquisition Date.

The fair values of the identifiable assets and liabilities of MicroSort, as at the date of acquisition were as follows:

	Fair value recognized on acquisition
Intangible Asset – intellectual property and trademark		3,495,335
Liabilities assumed		-
Total identifiable net assets at fair value		3,495,335

Cash consideration		(750,000	)
Share consideration		(257,500	)
Bargain purchase gain		2,487,835

MicroSort did not have any trade receivables outstanding as of the Acquisition Date. Accordingly, no receivables were recognized as part of the business combination.

Acquisition-related transaction costs were immaterial and were expensed as incurred within general and administrative expenses in the consolidated statements of operations

The intangible assets have been classified as indefinite-lived intangible assets acquired will be subject to annual impairment testing in accordance with ASC 350. The bargain purchase gain has been which has been recorded as a separate line item within Other income (expense), net in the Consolidated Statements of Operations for the year ended December 31, 2025.

The MicroSort business, while being established by the Seller in prior years, it had not generated significant revenue and earnings prior to the acquisition due to MicroSort not being the core business focus of the Seller Accordingly, the unaudited pro forma consolidated revenue and net income of the Company, as if the acquisition had occurred on January 1, 2024, would not have differed materially from the amounts reported in the Company’s consolidated financial statements.

Acquisition of Nodexus business.

On July 24, 2025, NewGenIvf Group Limited (the “Company”) acquired substantially all of the operating assets of Nodexus Inc (“Nodexus”) through an assignment for the benefit of creditors process administered by Sherwood Partners, Inc. The acquired assets included a patent portfolio and proprietary cell-sorting technology (five granted U.S. patents and one granted Japan patent), 18 Nodexus NX One units, partially constructed NX One units, cartridges, spare parts, and the Nodexus.com domain. Nodexus technology is a form of pre-conception gender selection technology for humans and this Preimplantation Genetic Screening (“PGS”) is used in parallel with an IVF treatment cycle. The company’s strategic acquisition of the Nodexus technology provide the company with the exclusive right to this technology for its continued use within its clinics as well as to license it out to other clinics globally. In accordance with ASC 805, The acquisition was accounted for as a business combination in accordance with ASC 805, Business Combinations, as the Company obtained control of an integrated set of activities and assets that constitute a business. Although Nodexus did not generate revenue and did not have outputs as of the acquisition date, management concluded that the acquired set met the definition of a business under ASC 805-10-55-5A through 55-9 because it included inputs and a substantive process that together are capable of producing outputs.

The Company engaged an independent valuation of the acquired patents. Using the relief-from-royalty method, the fair value of the patents was determined to be US$17,900,000 primarily applying a relief-from-royalty method, which estimates the present value of royalty payments avoided by owning the technology rather than licensing it. Key assumptions included estimated market-participant revenue projections, an indicative royalty rate, a discount rate reflective of early-stage technological risk. The Company also estimated the fair value of other acquired assets at US$1,566,000. No liabilities were assumed as part of the transaction. The aggregate fair value of net assets acquired was US$19,466,000. As the fair value of net assets acquired significantly exceeded the consideration transferred, the Company recognized a bargain purchase gain of US$19,166,000 in accordance with ASC 805-30-25-2. The gain reflects the distressed nature of the sale process, limited market participants, and the Seller’s inability to execute commercialization, rather than any measurement error.

The total cash consideration paid was US$300,000. The company obtained control over the Company and its related business and assets on July 29, 2025. Accordingly, July 29, 2025 has been determined by management as the acquisition date. No liabilities were assumed as part of the transaction. The Company also estimated the fair value of other acquired assets at US$1,566,000. No liabilities were assumed as part of the transaction. The aggregate fair value of net assets acquired was US$19.5 million. As the fair value of net assets acquired significantly exceeded the consideration transferred, the Company recognized a bargain purchase gain of US$19,166,000 in accordance with ASC 805-30-25-2. In accordance with ASC 805-30-25-2, the Company reassessed the identification and measurement of all acquired assets and liabilities and the consideration transferred. Management concluded that the gain represents a unique, non-recurring event arising from the acquisition of high-potential assets in a forced liquidation process at a price substantially below fair value.

The fair values of the identifiable assets and liabilities of Nodexus, as at the date of acquisition were as follows:

	Fair value recognized on acquisition
Intangible assets - patented Technology		17,900,000
Nodexus NX One Unit		1,530,000
Catridges for Nodexus NX		16,000
Nodexus.com domain and hosting access		20,000
Liabilities assumed		-
Total identifiable net assets at fair value		19,466,000

Cash consideration		(300,000	)
Bargain purchase gain		19,166,000

Nodexus did not have any trade receivables outstanding as of the Acquisition Date. Accordingly, no receivables were recognized as part of the business combination.

Acquisition-related transaction costs were immaterial and were expensed as incurred within general and administrative expenses in the consolidated statements of operations.

The tangible assets will be amortized on a straight-line basis over their estimated useful life of 5 years in accordance with ASC 360. The intangible assets have been classified as indefinite-lived intangible assets acquired will be subject to annual impairment testing in accordance with ASC 350. The bargain purchase gain has been which has been recorded as a separate line item within Other income (expense), net in the Consolidated Statements of Operations for the year ended December 31, 2025.

Nodexus was a development-stage entity and did not generate revenue or earnings prior to the acquisition. Accordingly, the unaudited pro forma consolidated revenue and net income of the Company, as if the acquisition had occurred on January 1, 2024, would not have differed materially from the amounts reported in the Company’s consolidated financial statements for the periods presented. While the Nodexus business had been established in prior years, it had not generated significant revenue and earnings prior to the acquisition due to it being used primarily for research and development purposes. Accordingly, the unaudited pro forma consolidated revenue and net income of the Company, as if the acquisition had occurred on January 1, 2024, would not have differed materially from the amounts reported in the Company’s consolidated financial statements.

The entire disclosure for business combination.

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Mr. Siu Wing Fung, Alfred (“Mr. Siu”) [Member]

Related Party Balances and Transactions - Schedule of Amount Due from and Due to Related Parties (Details) - USD ($)

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Due from shareholders consist of the following:

Amount, Due from shareholders

Shareholder and director

$ 404,549

Harcourt Limited [Member]

Shareholder and director

Due from shareholders consist of the following:

Amount, Due from shareholders

^[1]

A related party (note 1)

$ 110,232

Mr. Siu Wing Fung, Alfred (“Mr. Siu”) [Member]]

^[1]

A related party (note 1)

Due from shareholders consist of the following:

Shareholder and director

Amount, Due to a related party

Shareholder and director

$ (116,653)

Ms. Fong Hei Yue, Tina (“Ms. Fong”) [Member]

Due from shareholders consist of the following:

Shareholder and director

Amount, Due to a related party

Shareholder and director

(497,200)

Harcourt Limited One [Member]

Due from shareholders consist of the following:

^[1]

A related party (note 1)

Amount, Due to a related party

^[1]

A related party (note 1)

$ (61,802)

[1]	The directors and shareholders of Harcourt Limited are Mr. Siu and Ms. Fong, Harcourt Limited therefore has the common ultimate beneficial owners with the Company.

Intangible Assets (Details) - USD ($)	12 Months Ended
Intangible Assets (Details) - USD ($)	Dec. 31, 2025	Jul. 29, 2025	Feb. 28, 2025
Intangible Assets [Abstract]
Intangible assets		$ 19,166,000	$ 3,495,335
Impairment losses	$ 0

Deposit With Futures Broker, Net (Details) - Dec. 31, 2025	USD ($)	JPY (¥)
Deposit With Futures Broker, Net [Abstract]
Margin deposit	$ 760,000
Accumulated trading losses	700,631	¥ 109,875,291
Net amount	59,368
Derivative assets or liabilities

Employee Benefit Plans

12 Months Ended

Dec. 31, 2025

Employee Benefit Plans [Abstract]

EMPLOYEE BENEFIT PLANS

NOTE 15 — EMPLOYEE BENEFIT PLANS

HK SAR

The Company has a defined contribution pension scheme for its qualifying employees. The scheme assets are held under a provident fund managed by an independent fund manager. The Company and its employees are each required to make contributions to the scheme calculated at 5% of the employees’ basic salaries on monthly basis.

Thailand

The Company is obliged to make social security payments within the first 15 days of the month over which it is accrued. During period ended December 31 2025, the Company and its employees are each required to make contributions to the scheme calculated at 5% of the employee’s salary with a cap of THB750 per month.

Cambodia

Every business employing one or more workers must register its business and workers with the National Social Security Fund (the “NSSF”) for the Occupational Risk Scheme (for work-related accidents and occupational diseases), the Health Care Scheme and the Pension Scheme.

Once registered, the business must pay to the NSSF:

●

A monthly contribution equivalent to 0.8% of each worker’s monthly average wages (between $0.40 and $2.40 per month per worker) for the Occupational Risk Scheme.

●

A monthly contribution equivalent to 2.6% of a worker’s monthly average wages (between $1.30 and $7.80 per month per worker) for the Health Care Scheme.

●

A monthly contribution to the compulsory Pension Scheme, which is jointly paid by the employer and the employee at the same rate of 2% (total of 4%) of the contributable wage for the first five years. The contributable wage for the Pension Scheme ranges from between KHR400,000 (approximately $100) up to KHR1,200,000 (approximately $300).

Kyrgyzstan

The Company has a defined contribution pension scheme for its qualifying employees. The scheme assets are held under a provident fund managed by an independent fund manager. The Company and its employees are each required to make contributions to the scheme calculated at 15% and 8%, respectively of the employees’ basic salaries on monthly basis.

Business Combinations (Details) - USD ($)		12 Months Ended
Business Combinations (Details) - USD ($)	Feb. 28, 2025	Dec. 31, 2025	Dec. 31, 2024
Business Combination [Line Items]
Purchase consideration		$ 5,000,000
Deemed share price (in Dollars per share)		$ 1.7
Acquired trademark	$ 3,500,000
Bargain purchase gain	$ 2,500,000	$ 19,166,000
Fair value of other acquired assets		1,566,000
Fair value of net assets acquired		$ 19,466,000
Tangible Assets [Member]
Business Combination [Line Items]
Estimated useful life		5 years
Microsoft Lab Services [Member]
Business Combination [Line Items]
Outstanding equity interests	100.00%
Company issued shares	$ 125,000
Share price (in Dollars per share)	$ 2.06
Share consideration	$ 257,500
Purchase consideration on acquisition date		$ 1,007,500
Nodexus [Member]
Business Combination [Line Items]
Cash consideration		300,000
Bargain purchase gain		19,166,000
Fair value of net assets acquired		19,166,000
Nodexus [Member] \| Patents [Member]
Business Combination [Line Items]
Fair value of the patents		17,900,000
Minimum [Member]
Business Combination [Line Items]
Cash consideration		750,000
Trademarks [Member]
Business Combination [Line Items]
Acquired trademark		$ 5,284,000
Trademarks [Member] \| Microsoft Lab Services [Member]
Business Combination [Line Items]
Fair value of the trademarks and technology			$ 5,284,000
Class A Ordinary Shares [Member] \| Microsoft Lab Services [Member]
Business Combination [Line Items]
Ordinary shares (in Shares)		2,500,000
Class A Ordinary Shares [Member] \| Microsoft Lab Services [Member]
Business Combination [Line Items]
Ordinary shares (in Shares)		42

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2025

Property and Equipment, Net [Abstract]

Schedule of Plant and Equipment, Net

Plant and equipment, net consist of the following:

	December 31, 2025			December 31, 2024
At cost:
Building improvement	$	247,515		$	196,929
Furniture and fixtures		1,550,061			25,390
Medical instruments		1,052,578			785,776
Motor vehicle		-			142,936
Office equipment		167,234			361,385
		3,017,388			1,512,416
Less: accumulated depreciation		(1,228,278	)		(1,239,320	)
Total	$	1,789,110		$	273,096

Digital Assets, Fair Value - Schedule of Crypto Asset Holdings (Details)	12 Months Ended
	Dec. 31, 2025 USD ($)
Schedule of Crypto Asset Holdings [Line Items]
Cost basis	$ 2,906,222
Fair value	$ 1,630,827
Solana (SOL) [Member]
Schedule of Crypto Asset Holdings [Line Items]
Units held	13,000.23
Cost basis	$ 2,906,222
Fair value	$ 1,630,827
Bitcoin (BTC) [Member]
Schedule of Crypto Asset Holdings [Line Items]
Units held
Cost basis
Fair value
Ethereum (ETH) [Member]
Schedule of Crypto Asset Holdings [Line Items]
Units held
Cost basis
Fair value
XRP [Member]
Schedule of Crypto Asset Holdings [Line Items]
Units held
Cost basis
Fair value

Organization and Principal Activities (Details) - USD ($)

12 Months Ended

Mar. 27, 2026

Mar. 16, 2026

Dec. 01, 2025

Nov. 10, 2025

Nov. 03, 2025

Oct. 06, 2025

Aug. 03, 2025

May 06, 2025

Apr. 02, 2025

Mar. 31, 2025

Feb. 28, 2025

Feb. 11, 2025

Nov. 18, 2024

Aug. 16, 2024

Jun. 03, 2024

Apr. 17, 2024

Jun. 12, 2023

Dec. 31, 2025

Jan. 22, 2026

Nov. 12, 2025

Nov. 04, 2025

Oct. 15, 2025

Jul. 24, 2025

Jun. 03, 2025

Apr. 01, 2025

Dec. 31, 2024

^[1]

Aug. 28, 2024

Aug. 12, 2024

Aug. 07, 2024

Dec. 31, 2023

^[1]

Dec. 06, 2023

Organization and Principal Activities [Line Items]

Receipt of loan

$ 140,000

Net tangible assets

$ 5,000,000

Percentage of equity of an investee

50.00%

Dividends preference shares rate

15.00%

Issuance of ordinary shares (in Shares)

2,500,000

102,890,000

53,600,000

Equity investment amount

$ 30,000,000

$ 3,200,000

Deemed price per share (in Dollars per share)

$ 6

Aggregate amount

$ 617,340,000

Investors amount

$ 6,000,000

Common stock selling value

1,224,328

3,555,678

$ 100,000,000

Common stock potential value

300,000,000

Reverse Stock Splits (in Shares)

141,661

Deemed value

$ 1.7

Awards granted

$ 1,054,260

Ordinary shares (in Shares)

454,812

Outstanding ordinary sharespercentage

20.00%

Securities purchase agreement

$ 3,200,000

Convertible principal amount

$ 2,000,000

Interest rate

14.75%

Purchase agreement

$ 300,000

Purchase price percentage

36.00%

Gross sales revenue percentage

36.00%

Brokerage fee percentage

10.00%

Revenue percentage

2.00%

Convertible Promissory notes

$ 157,000

$ 107,000

$ 257,000

Tokenization tranche amount

$ 100,000,000

NewGenIvf Limited [Member]

Organization and Principal Activities [Line Items]

Aggregate loans principal amount

$ 560,000

Forecast [Member]

Organization and Principal Activities [Line Items]

Reverse Stock Splits (in Shares)

Stock splits (in Shares)

113,703

Outstanding ordinary sharespercentage

20.00%

Stock Issued During Period, Shares, Employee Stock Ownership Plan (in Shares)

555,584

Stock Issued During Period, Shares, Restricted Stock Award, Gross (in Shares)

113,702

Series A Warrant [Member]

Organization and Principal Activities [Line Items]

Senior Convertible Notes [Member]

2,142,940

Organization and Principal Activities [Line Items]

Senior Convertible Notes [Member] | Warrant [Member]

$ 1,100,000

Organization and Principal Activities [Line Items]

Additional Notes [Member]

$ 2,700,000

Organization and Principal Activities [Line Items]

Convertible notes

$ 9,500,000

Second Additional Note [Member]

Organization and Principal Activities [Line Items]

Conversion price (in Dollars per share)

$ 0.658

Conversion Rate [Member]

Organization and Principal Activities [Line Items]

Conversion price (in Dollars per share)

$ 0.83

Second Additional Mandatory Note [Member]

Organization and Principal Activities [Line Items]

$ 1,500,000

14.75%

$ 1,395,000

4 years 6 months

White Lion Capital, LLC [Member]

Organization and Principal Activities [Line Items]

JAK Opportunities VI LLC (“JAK”) [Member] | Senior Convertible Notes [Member]

100,000,000

Line of credit

500,000,000

Organization and Principal Activities [Line Items]

Vanguish Funding Group [Member]

$ 500,000

Organization and Principal Activities [Line Items]

Convertible Promissory notes

$ 3

Labrys Fund II, LP [Member]

Organization and Principal Activities [Line Items]

Convertible Promissory notes

$ 250,000

EWIHL [Member]

Organization and Principal Activities [Line Items]

Consideration amount

$ 268,000,000

MicroSort Acquisition [Member]

Organization and Principal Activities [Line Items]

Consideration amount

5,000,000

NewGen [Member]

Organization and Principal Activities [Line Items]

Business combination cash

$ 750,000

Securities Purchase Agreement [Member] | Second Additional Note [Member]

Organization and Principal Activities [Line Items]

Interest rate

14.75%

Maximum [Member]

Organization and Principal Activities [Line Items]

Merger activity drawn

500,000,000

Minimum [Member]

Organization and Principal Activities [Line Items]

Merger activity drawn

$ 250,000,000

Business combination cash

$ 750,000

Common Class A [Member]

Organization and Principal Activities [Line Items]

Company repurchase of shares

2.71

1,325,301

Convertible notes

$ 600,000

$ 2,000,000

Common Class A [Member] | Series A Warrant [Member]

Organization and Principal Activities [Line Items]

Class B Ordinary Shares [Member]

1,325,301

Organization and Principal Activities [Line Items]

Class B Ordinary Shares [Member] | Series B Warrant [Member]

180,722

Organization and Principal Activities [Line Items]

Organization and Principal Activities [Line Items]

180,722

Common Stock [Member]

Convertible notes

$ 25,600,000

Reverse Stock Splits (in Shares)

351

COVIRIX [Member]

Organization and Principal Activities [Line Items]

Percentage of equity interest

100.00%

NewGen [Member]

Organization and Principal Activities [Line Items]

Percentage of equity interest

85.80%

NewGen Property [Member]

Organization and Principal Activities [Line Items]

Equity investment percentage

60.00%

[1]	Adjusted for the effects of the RSS in May 2025.

Digital Assets, Fair Value

12 Months Ended

Dec. 31, 2025

Digital Assets, Fair Value [Abstract]

DIGITAL ASSETS, FAIR VALUE

NOTE 8 — DIGITAL ASSETS, FAIR VALUE

During the year ended December 31, 2025, the Company began investing excess treasury balances in certain digital assets, comprising Solana (“SOL”), Bitcoin (“BTC”), Ethereum (“ETH”), and a cryptographic token native to the XRP Ledger (“XRP”), all of which are blockchain-based crypto assets, as part of its capital allocation strategy. The Company’s primary business remains the provision of in-vitro fertilization (“IVF”) services, and digital asset activities are not part of its core operating activities. The Company does not engage in mining, staking, lending, nor other yield-generating crypto asset activities.

Investments and dispositions in digital assets during the year ended December 31, 2025 are made in cash through a third-party trading platform. The Company did not receive digital assets from customers nor use digital assets as payment for goods or services.

Digital Asset Holdings as at December 31, 2025

The following table presents information about the Company’s crypto asset holdings at December 31, 2025:

Crypto asset

Units held

Cost basis
(USD)

Fair value
(USD)

Solana (SOL)

13,000.23

2,906,222

1,630,827

Bitcoin (BTC)

–

Ethereum (ETH)

–

XRP

–

Total

2,906,222

1,630,827

The fair value per unit of Solana as at December 31, 2025 was approximately $125, based on quoted prices in active markets.

Reconciliation of Digital Asset Activity

The following table summarizes activity in digital assets for the year ended December 31, 2025 (in units):

	SOL Units			BTC Units			ETH Units			XRP Units
Balance at January 1, 2025		–			–			–			–
Purchases during the year		46,118.55			8.77			8.95			146,432.14
Sales during the year		(33,118.32	)		(8.77	)		(8.95	)		(146,432.14	)

Balance at December 31, 2025		13,000.23			–			–			–

	SOL (USD)			BTC (USD)		ETH (USD)		XRP (USD)		Total (USD)
Realised gains (Losses)		919,720			12,569		223		10,849		942,915
Unrealized gains (losses)		(1,275,395	)		–		–		–		(1,275,395	)
Net Gain/Loss		(355,675	)		12,569		223		10,849		(332,480	)

The company recorded and presented the Net loss as a separate line item within other income (expense), net in the Consolidated Statements of Operations.

Only Solana remained held at year-end; all BTC, ETH, and XRP positions were fully liquidated prior to December 31, 2025.

As of December 31, 2025, the Company’s crypto assets were not subject to contractual sale restrictions, pledges, or lock-up arrangements.

Fair Value Measurement

Crypto assets are measured using Level 1 inputs within the fair value hierarchy under ASC 820, based on quoted prices for identical assets in active markets.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/exampleRef
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Reference 3: http://www.xbrl.org/2003/role/exampleRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Schedule of Lease Liabilities

Leases (Tables)

12 Months Ended

Dec. 31, 2025

Leases [Abstract]

As of December 31, 2025 and December 31, 2024, lease liabilities consist of the following:

	2025		2024
Operating lease
Lease liabilities – current portion	$	238,105	$	108,526
Lease liabilities – non-current portion		272,359		10,231
Total	$	510,464	$	118,757

Other lease information is as follows:

	2025			2024
		2.37 years			2.75 years
Weighted-average discount rate – operating leases		5	%		5	%
Short term lease cost	$	207,787		$	234,767

Schedule of Future Minimum Payments under Operating Leases

The following is a schedule of future minimum payments under operating leases as of December 31, 2025:

Not later than 1 year	$	262,244
Between 1 to 2 years		184,041
Between 2 to 5 years		118,800
Total lease payments		565,085
Less: imputed interest		(54,621	)
Total operating lease liabilities, net of interest	$	510,464

Deposits, Prepayment and Other Receivables, Net - Schedule of Movement of Allowances for Expected Credit Loss (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Schedule of Movement of Allowances for Expected Credit Loss [Abstract]
Balance at beginning of the year	$ (4)	$ (14)
Provision during the year	(1)
Reversal of provision (Provision)		10
Ending balance	$ (5)	$ (4)

Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives of the Plan and Equipment (Details)	Dec. 31, 2025
Furniture and Fixtures [Member] \| Minimum [Member]
Schedule of Estimated Useful Lives of the Plan and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life	3 years
Furniture and Fixtures [Member] \| Maximum [Member]
Schedule of Estimated Useful Lives of the Plan and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life	5 years
Leasehold Improvements [Member]
Schedule of Estimated Useful Lives of the Plan and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	the lesser of useful life or term of lease
Medical Instruments [Member] \| Minimum [Member]
Schedule of Estimated Useful Lives of the Plan and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life	3 years
Medical Instruments [Member] \| Maximum [Member]
Schedule of Estimated Useful Lives of the Plan and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life	10 years
Motor Vehicles [Member] \| Minimum [Member]
Schedule of Estimated Useful Lives of the Plan and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life	3 years
Motor Vehicles [Member] \| Maximum [Member]
Schedule of Estimated Useful Lives of the Plan and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life	5 years
Office Equipment [Member] \| Minimum [Member]
Schedule of Estimated Useful Lives of the Plan and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life	3 years
Office Equipment [Member] \| Maximum [Member]
Schedule of Estimated Useful Lives of the Plan and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life	5 years

Inventories - Schedule of Inventories (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Inventories [Abstract]
Medicines, consumables and reagents for clinical and laboratory analyses	$ 77,296	$ 80,813
Supplements	258,064
Total inventories	$ 335,360	$ 80,813

Summary of Significant Accounting Policies (Details) - $ / shares

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Summary of Significant Accounting Policies [Line Items]

Salvage value percentage

0.00%

Ordinary shares

^[1]

240,622

380

Ordinary shares, par value

Rreverse stock split, description

The number of shares as above have taken into consideration the reverse stock split effected on February 11, 2025, May 6, 2025 and August 4, 2025, December 1, 2025, January 26, 2026 and March 16, 2026 at an exchange ratio of one (1) share for twenty (20) shares, one (1) share for ten (10) shares and one (1) share for five (5) share, one (1) share for five (5) shares, one (1) share for three (3) and one (1) share for four (4) shares, respectively.

Lease term

12 months

Ordinary Shares [Member]

Summary of Significant Accounting Policies [Line Items]

Ordinary shares

240,622

Ordinary shares, par value

Rreverse stock split, description

The number of shares as above have taken into consideration the reverse stock split effected on February 11, 2025, May 6, 2025, August 4, 2025, December 1, 2025, January 26, 2026 and March 16, 2026 at an exchange ratio of one (1) share for twenty (20) shares, one (1) share for ten (10) shares, one (1) share for five (5) shares, one (1) share for five (5) shares, one (1) share for three (3) shares and one (1) share for four (4) shares respectively.

[1]

Intangible Assets

12 Months Ended

Dec. 31, 2025

Intangible Assets [Abstract]

INTANGIBLE ASSETS

NOTE 7 — INTANGIBLE ASSETS

The intangible assets comprise:

(ii)

A trademark and technology upon the acquisition of MicroSort Lab Services, LLC (“MicroSort”) on February 28, 2025 valued at $3,495,335, refer Note 21, and

(ii)

An intellectual property upon the acquisition of the business of Nodexus Inc (“Nodexus”) on July 29, 2025 valued at $19,166,000, refer Note 21.

NewGenIvf exclusively owns the MicroSort Technology. MicroSort technology is a form of pre-conception gender selection technology for humans. MicroSort technology aims to separate male sperm cells based on which gender chromosome they contain, which results in separated semen samples that contain a higher percentage of sperm cells that carry the same gender chromosome. The technology ultimately helps couples choose the gender of their future child by choosing semen samples that predominately contain sperm with the X chromosome for a female or Y chromosome for a male. Traditionally and naturally, gender selection occurs after conception, meaning after the eggs are fertilized. As a result, some fertilized eggs will go unused. However, with MicroSort technology, NewGenIvf is able to increase the ratio of male or female embryos, based on the patient’s preference. Eggs are more likely to be fertilized according to the preferences of the parents. Other improvements that MicroSort treatment could help achieve include prevention of certain gender-related hereditary diseases.

NewGenIvf acquired patents from Nodexus Inc, in 2025, which is a biotechnology company revolutionizing live cell analysis and isolation through its advanced microfluidic technology. The company’s flagship NX One platform is an automated, benchtop system designed to make high-precision cell sorting more accessible and affordable for a wide range of laboratories, from academic institutions to biopharma firms. Unlike traditional, high-pressure sorters that can damage fragile cells, Nodexus utilizes a proprietary technology that operates at incredibly low pressures (under 1 psi), ensuring high cell viability during the sorting process. The system employs single-use, closed cartridges that maintain sterility, prevent cross-contamination, and support the sorting of diverse particle types, from small yeast cells and nuclei to large, delicate organoids up to 200 micrometers in size. This versatile and gentle approach has critical applications in cutting-edge research areas, including CRISPR gene editing, stem cell therapy development, cancer biology, and single-cell genomics. This technology can facilitate the gender selection as well as avoiding genetic diseases in the IVF treatment.

The Company has identified these intangible assets as indefinite life intangible assets as there are currently no legal, competitive, economic or other factors that materially limit the useful life of the Company’s intangible assets.

ASC 350-30-35, Intangibles - Goodwill and Other, provides for an option to first perform a qualitative assessment to determine whether it is more likely than not that an asset is impaired. If the qualitative assessment supports that it is more likely than not that the fair value of the asset exceeds its carrying value, a quantitative impairment test is not required. If the qualitative assessment does not support the fair value of the asset, then a quantitative assessment is performed. Our annual impairment assessment of our identifiable indefinite lived intangible assets is performed as of the fourth quarter of each year. An assessment is performed at other times if an event occurs or circumstances change that would more likely than not reduce the fair value of the asset below its carrying value. If the carrying value of the intangible assets exceeds its fair value, an impairment loss is recognized in an amount equal to that excess.

As of December 31, 2025, the Company performed a qualitative assessment, during the fourth quarter of 2025, to determine whether it was more likely than not that the carrying amounts of its intangible assets were impaired. This assessment considered a number of qualitative factors, including but not limited to:

Macroeconomic conditions,

Industry and market trends,

Cost factors,

Overall financial performance of the asset,

Legal and regulatory environment, and

Relevant internal reporting and management’s plans

Based on this qualitative assessment, management did not identify any events or changes in circumstances that would indicate that the carrying amounts of the Company’s intangible assets are not recoverable. The qualitative impairment assessment of the indefinite intangible assets indicated that the fair value of such assets exceeded their carrying value and therefore were not at risk of impairment. Accordingly, no quantitative impairment test was deemed necessary, and no impairment losses were recognized for the year ended December 31, 2025.

Related Party Balances and Transactions - Schedule of Balance Due from Shareholders (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of Balance Due from Shareholders [Abstract]
Due from/ (to) shareholders/ related party	$ (6,421)	$ (154,453)
Less: allowance for expected credit loss			$ (17,818)
Total shareholders amount	$ (6,421)	$ (154,453)

Submission	Aug. 19, 2026
Submission [Line Items]
Central Index Key	0001981662
Registrant Name	NewGenIvf Group Ltd
Form Type	F-1
Submission Type	F-1
Fee Exhibit Type	EX-FILING FEES
Offering Table N/A
Offset Table N/A	N/A
Combined Prospectus Table N/A	N/A

Business Combinations (Tables)

12 Months Ended

Dec. 31, 2025

Business Combinations [Abstract]

Schedule of Fair Values of the Identifiable Assets and Liabilities

The fair values of the identifiable assets and liabilities of MicroSort, as at the date of acquisition were as follows:

	Fair value recognized on acquisition
Intangible Asset – intellectual property and trademark		3,495,335
Liabilities assumed		-
Total identifiable net assets at fair value		3,495,335

Cash consideration		(750,000	)
Share consideration		(257,500	)
Bargain purchase gain		2,487,835

	Fair value recognized on acquisition
Intangible assets - patented Technology		17,900,000
Nodexus NX One Unit		1,530,000
Catridges for Nodexus NX		16,000
Nodexus.com domain and hosting access		20,000
Liabilities assumed		-
Total identifiable net assets at fair value		19,466,000

Cash consideration		(300,000	)
Bargain purchase gain		19,166,000

Accrued Liabilities and Other Payables

12 Months Ended

Dec. 31, 2025

Accrued Liabilities and Other Payables [Abstract]

ACCRUED LIABILITIES AND OTHER PAYABLES

NOTE 10 — ACCRUED LIABILITIES AND OTHER PAYABLES

Accrued liabilities and other payables consist of the following:

	December 31, 2025		December 31, 2024
Accrued expenses	$	514,169	$	201,455
Customer deposit		-		6,349
Withholding tax payable		1,889		4,361
Independent director fee payable		-		20,000
Compensation payable		105,446		100,802
Other payables		90,388		167,762
	$	711,892	$	500,729

Compensation payable represents a claim relating to an employee of the subsidiary.

Provision for Income Taxes - Schedule of the Provisions for Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of the Significant Components of the Provisions for Income Taxes [Line Items]
Total tax (income) expense		$ (486,706)
Current tax provision Kyrgyzstan [Member]
Schedule of the Significant Components of the Provisions for Income Taxes [Line Items]
Total tax (income) expense
Over provision of tax in prior year Kyrgyzstan [Member]
Schedule of the Significant Components of the Provisions for Income Taxes [Line Items]
Total tax (income) expense		(486,706)
Current tax provision Cambodia [Member]
Schedule of the Significant Components of the Provisions for Income Taxes [Line Items]
Total tax (income) expense

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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NewGenIvf Limited [Member]

Organization and Principal Activities - Schedule of Company’s Subsidiaries (Details)

12 Months Ended

Dec. 31, 2025

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A Cayman Islands company ● Incorporated on 16 January, 2019

100.00%

FFPGS (HK) Limited [Member]

Investment holding

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A Hong Kong company ● Incorporated on December 19, 2019

100.00%

Well Image Limited [Member]

Marketing and administrative services

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A Hong Kong company ● Incorporated on July 11, 2008

100.00%

Med Holdings Limited (“Med Holdings”) [Member]

Investment holding

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A Thailand company ● Incorporated on January 21, 2015

49.00%

^[1]

First Fertility PGS Center Limited (“FFC”) (Note) [Member]

Investment holding

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A Thailand company ● Incorporated on March 6, 2014

74.00%

First Fertility Phnom Penh Limited (“FFPP”) [Member]

Provision of IVF treatment

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A Cambodia company ● Incorporated on August 10, 2015

100.00%

Bi Clinic Ltd (“FFBi”) [Member]

Provision of IVF treatment

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A Kyrgyzstan company ● Incorporated on December 16, 2021 ● Acquired on December 17, 2024

100.00%

MicroSort Lab Services LLC [Member]

Provision of IVF treatment, surrogacy and ancillary caring services

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A US company ● Incorporated on June 16, 2025

100.00%

NewGenDigital Limited [Member]

Specialized applications, in provision of IVF treatment

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A BVI company ● Incorporated on January 21, 2025

100.00%

NewGenProperty Limited [Member]

Investment Holding

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A BVI company ● Incorporated on September 18, 2025

100.00%

HyFi Innovations Limited [Member]

Investment Holding

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A Hong Kong company ● Incorporated on October 20, 2025

100.00%

NewGenBiz Limited [Member]

Tokenization Service

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A BVI company ● Incorporated on January 13, 2026

100.00%

NewGenOman Limited [Member]

Investment Holding

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A BVI company ● Incorporated on February 2, 2026

100.00%

Alfred Siu Charitable Foundation Limited [Member]

Investment Holding

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A Hong Kong Foundation ● Incorporated on February 27, 2026

100.00%

Shenzhen Qianhai Fengtai Renhui Health Technology Co., Ltd. [Member]

Charitable activities

Subsidiary of Limited Liability Company or Limited Partnership [Line Items]

● A PRC China company ● Disposed on July 29, 2025

100.00%

Marketing services

[1]

Equity

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

EQUITY

NOTE 14 — EQUITY

Ordinary shares

As at December 31, 2025 and December 31, 2024, the Company is authorized to issue unlimited and 50,000,000 ordinary shares respectively. Each ordinary share is entitled to one vote. The holders of ordinary shares are also entitled to receive dividends whenever funds are legally available and when declared by the Board of Directors of the Company. On July 4, 2025, the Board of Directors of the Company approved unlimited authorized ordinary share.

The equity of the Company as of December 31, 2025 and December 31, 2024 represents 240,622 and 380 ordinary shares with par value of $Nil. The number of shares as above have taken into consideration the reverse stock split effected on February 11, 2025, May 6, 2025 and August 4, 2025, December 1, 2025, January 26, 2026 and March 16, 2026 at an exchange ratio of one (1) share for twenty (20) shares, one (1) share for ten (10) shares and one (1) share for five (5) share, one (1) share for five (5) shares, one (1) share for three (3) and one (1) share for four (4) shares, respectively. Pursuant to ASC 505 the reverse stock split has been applied retrospectively.

Additional paid-in capital

Balance as at January 1,2023	$	1,464,959
Issuance of shares as compensation for services (Note 1)		2,866,856
Balance as at December 31, 2023		4,331,815
Issuance of shares through Equity Line of Credit (Note 2)		1,936,236
Issuance of shares through conversion of convertible notes		2,650,000
Decrease in subscription receivable due to reduction of work by professionals (Note 1)		(2,766,856	)
Business Combination (Note 3)		(6,028,690	)
Balance as at December 31, 2024	$	122,505
Issuance of shares for share-based compensation to consultant (Note 4)		20,250
Issuance of shares through Equity Line of Credit (Note 5)		12,620,494
Issuance of shares through conversion of convertible notes		4,860,427
Issuance of shares for business acquisition		257,500
Balance as at December 31, 2025	$	17,881,176

*	the number of shares below have been amended to apply the reverse stock split in February 11, May 6, 2025 and August 4, 2025, December 1, 2025, January 26, 2026 and March 16, 2026 retrospectively.

Note 1: On January 10, 2023, the Company issued 1,365 ordinary shares (0.45 Ordinary Shares as adjusted by all Reverse Stock Splits done as of this report) to professional party for consulting service of 10 years, increasing the additional paid-in capital by $812,300. On December 4, 2023, the Company issued additional 3,450 shares (1.15 Ordinary Shares as adjusted by all Reverse Stock Splits done as of this report) to DoubleClick Services Limited for consulting service of 10 years, increasing the additional paid-in capital by $2,054,556. During 2024, the service scope and duration were reduced and the service value was adjusted accordingly pursuant to addendums to respective agreements

Note 2: On November 21, 2024, the Company entered into a Common Shares Purchase Agreement (the “White Lion Purchase Agreement”) with White Lion Capital, LLC (“White Lion”) and a related Registration Rights Agreement (the “RRA”). Pursuant to the White Lion Purchase Agreement, the Company has the right, but not the obligation, to require White Lion to purchase, within 36 months from the Agreement effective date up to One Hundred Million Dollars ($100,000,000) in aggregate gross purchase price of newly issued Ordinary Shares, with an automatic increase to Three Hundred Million Dollars ($300,000,000) upon any substantial M&A or Material Transaction (as defined in the White Lion Purchase Agreement) and a further option to increase to Five Hundred Million Dollars ($500,000,000) after Two Hundred and Fifty Million Dollars ($250,000,000) has been issued and sold to White Lion under the White Lion Purchase Agreement, subject to certain limitations and conditions set forth in the White Lion Purchase Agreement. The White Lion Purchase Agreement was included as Exhibit 10.27 of the Form F-1 registration statement filed on December 5, 2024.

On December 10, 2024, 35,000 Class A Ordinary Shares (0.58 Ordinary Shares as adjusted by all reverse stock splits done as of this report) were issued to White Lion amounting $276,850, in consideration for White Lion’s commitment pursuant to the White Lion Purchase Agreement. In addition, on December 12, 2024, pursuant to this Agreement, the Company issued 9,500 (0.15 Ordinary Shares as adjusted by all reverse stock splits done as of this report) Class A Ordinary Shares for a purchase price of $1,572,186. On December 24, 2024, the Company issued 25,000 Class A Ordinary Shares (0.42 Ordinary Shares as adjusted by all reverse stock splits done as of this report) for a purchase price of $160,050. On December 31, 2024, the Company issued 30,000 Class A Ordinary Shares (0.5 Ordinary Shares as adjusted by all reverse stock splits done as of this report) for a purchase price of $204,000.

Note 3: Upon de-spac business combination, additional paid-in capital and capital reserve of Legacy NewGenIvf was combined with additional paid-in capital and accumulated net losses of the A SPAC I Acquisition Corp and added into the additional paid-in capital of NewGenIvf Group upon the reverse take-over.

Note 4: The Company had issued 50 Class A Ordinary Shares to A SPAC (Holdings) Group Corp, pursuant to a one year consulting services agreement commencing on February 3, 2025.

Note 5: During the year ended December 31, 2025, the Company had issued 141,661 shares after taking account of the reverse stock split on Feb 11, 2025 and May 6, 2025, August 3, 2025, December 1, 2025, January 26, 2026 and March 16, 2026 respectively.

Note 6: The Company had issued 125,000 Class A Ordinary Shares (42 Ordinary Shares as adjusted by all reverse stock splits done as of this report) valued at US$2.06 per share for acquiring of MicroSort Reproductive Technology on January 21, 2025.

The entire disclosure for equity.

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Schedule of Contract Liabilities

Contract Liabilities (Tables)

12 Months Ended

Dec. 31, 2025

Contract Liabilities [Abstract]

Contract liabilities consist of the following:

	December 31, 2025			December 31, 2024
Balance at beginning of year	$	63,489		$	7,937
Advance billings to customers during the year		57,274			75,340
Recognized to revenue during the year		(8,782	)		(19,788	)
Balance at end of year	$	111,981		$	63,489

Equity (Tables)

12 Months Ended

Dec. 31, 2025

Equity [Abstract]

Schedule of Additional Paid-in Capital

Additional paid-in capital

Balance as at January 1,2023	$	1,464,959
Issuance of shares as compensation for services (Note 1)		2,866,856
Balance as at December 31, 2023		4,331,815
Issuance of shares through Equity Line of Credit (Note 2)		1,936,236
Issuance of shares through conversion of convertible notes		2,650,000
Decrease in subscription receivable due to reduction of work by professionals (Note 1)		(2,766,856	)
Business Combination (Note 3)		(6,028,690	)
Balance as at December 31, 2024	$	122,505
Issuance of shares for share-based compensation to consultant (Note 4)		20,250
Issuance of shares through Equity Line of Credit (Note 5)		12,620,494
Issuance of shares through conversion of convertible notes		4,860,427
Issuance of shares for business acquisition		257,500
Balance as at December 31, 2025	$	17,881,176

*	the number of shares below have been amended to apply the reverse stock split in February 11, May 6, 2025 and August 4, 2025, December 1, 2025, January 26, 2026 and March 16, 2026 retrospectively.

Note 4: The Company had issued 50 Class A Ordinary Shares to A SPAC (Holdings) Group Corp, pursuant to a one year consulting services agreement commencing on February 3, 2025.

Related Party Balances and Transactions - Schedule of Movement of Allowances for Expected Credit Loss (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Schedule of Movement of Allowances for Expected Credit Loss [Abstract]
Balance at beginning of the year		$ (17,818)
Reversal of Provision / (Provision)		(17,818)
Ending balance

Contract Liabilities

12 Months Ended

Dec. 31, 2025

Contract Liabilities [Abstract]

CONTRACT LIABILITIES

NOTE 11 — CONTRACT LIABILITIES

Contract liabilities consist of the following:

	December 31, 2025			December 31, 2024
Balance at beginning of year	$	63,489		$	7,937
Advance billings to customers during the year		57,274			75,340
Recognized to revenue during the year		(8,782	)		(19,788	)
Balance at end of year	$	111,981		$	63,489

Commitments & Contingencies

12 Months Ended

Dec. 31, 2025

Commitments & Contingencies [Abstract]

COMMITMENTS & CONTINGENCIES

NOTE 22 — COMMITMENTS & CONTINGENCIES

As of December 31, 2025 and December 31, 2024, the Company was not a party to any legal or administrative proceedings. As of December 31, 2025, the Company had commitment as described in Notes 12 and 13 to the financial statements.

The Company is also committed to honor its obligations pursuant to the convertible note agreements as described in Note 12.

Disposal of Subsidiary (Details)	12 Months Ended
Disposal of Subsidiary (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 CNY (¥)	Dec. 31, 2025 CNY (¥)	Jul. 29, 2025 USD ($)	Jul. 29, 2025 CNY (¥)
Disposal of Subsidiary [Line Items]
Total consideration \| ¥					¥ 1
Consideration received	$ 0		¥ 1
Net assets disposed	47,702		¥ 352,826
Loss on disposal of subsidiary	$ 47,702	¥ 352,826
Shenzhen Qianhai Fengtai Renhui Health Technology Co., Ltd. [Member]
Disposal of Subsidiary [Line Items]
Total consideration \| $				$ 0

Amount classified as assets attributable to disposal group held for sale or disposed of.

+ References + Details

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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-URI https://asc.fasb.org/1943274/2147483499/205-20-50-4B

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-Topic 205
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Accounts Receivable, Net

12 Months Ended

Dec. 31, 2025

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 3 — ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of the following:

	December 31, 2025			December 31, 2024
Accounts receivable	$	166,552		$	49,264
Less: allowance for expected credit loss		(21	)		(19	)
	$	166,531		$	49,245

As of the end of each of the financial year, the aging analysis of accounts receivable, net of allowance for expected credit loss, based on the invoice date is as follows:

	December 31, 2025		December 31, 2024
Current		25,548		-
Within 60 days		6,677		-
Within 90 days		1,941		49,245
More than 90 days	$	132,365	$	-
	$	166,531	$	49,245

The movement of allowances for expected credit loss is as follow:

	December 31, 2025			December 31, 2024
Balance at beginning of the year	$	(19	)	$	(19	)
Reversal of expected credit losses		(2	)		-
Ending balance	$	(21	)	$	(19	)

Digital Assets, Fair Value - Schedule of Activity in Digital Assets (Details)	12 Months Ended
	Dec. 31, 2025 USD ($)
Crypto Asset, Activity [Line Items]
Balance at December 31, 2025	$ 1,630,827
Realised Gains (Losses)	942,915
Unrealized gains (losses)	(1,275,395)
Net Gain/Loss	(332,480)
SOL Units [Member]
Crypto Asset, Activity [Line Items]
Balance at January 1, 2025
Purchases during the year	46,118.55
Sales during the year	(33,118.32)
Balance at December 31, 2025	13,000.23
BTC Units [Member]
Crypto Asset, Activity [Line Items]
Balance at January 1, 2025
Purchases during the year	8.77
Sales during the year	(8.77)
Balance at December 31, 2025
ETH Units [Member]
Crypto Asset, Activity [Line Items]
Balance at January 1, 2025
Purchases during the year	8.95
Sales during the year	(8.95)
Balance at December 31, 2025
XRP Units [Member]
Crypto Asset, Activity [Line Items]
Balance at January 1, 2025
Purchases during the year	146,432.14
Sales during the year	(146,432.14)
Balance at December 31, 2025
SOL (UDD) [Member]
Crypto Asset, Activity [Line Items]
Realised Gains (Losses)	919,720
Unrealized gains (losses)	(1,275,395)
Net Gain/Loss	(355,675)
BTC (USD) [Member]
Crypto Asset, Activity [Line Items]
Realised Gains (Losses)	12,569
Unrealized gains (losses)
Net Gain/Loss	12,569
ETH (USD) [Member]
Crypto Asset, Activity [Line Items]
Realised Gains (Losses)	223
Unrealized gains (losses)
Net Gain/Loss	223
XRP (USD) [Member]
Crypto Asset, Activity [Line Items]
Realised Gains (Losses)	10,849
Unrealized gains (losses)
Net Gain/Loss	$ 10,849

Provision for Income Taxes - Schedule of Income Taxes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of Income Taxes [Abstract]
Profit / (Loss) Income before taxes	$ 9,728,723	$ (960,807)	$ 108,418
Tax credit (expense) at the effective tax rates	1,705,862	(179,863)
Tax effect on non-taxable income	(3,682,167)	(81,323)
Tax effect on non-deductible expenses	1,975,290	129,814
Change in valuation allowance		131,991
Tax effect on utilization of tax losses		(127,521)
Tax losses unable to be utilized	1,015	126,902
Over provision of tax in prior year		(486,706)
Tax (income) expense		$ (486,706)

Disaggregated Revenues - Schedule of Geographical Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of Geographical Information [Line Items]
Total revenues	$ 4,726,433	$ 5,433,375	$ 5,136,153
China / HK SAR [Member]
Schedule of Geographical Information [Line Items]
Total revenues	41,555
Kyrgyzstan [Member]
Schedule of Geographical Information [Line Items]
Total revenues	2,312,348	2,656,596
Cambodia [Member]
Schedule of Geographical Information [Line Items]
Total revenues	635,188	601,526
Thailand [Member]
Schedule of Geographical Information [Line Items]
Total revenues	1,691,862	2,175,253
US [Member]
Schedule of Geographical Information [Line Items]
Total revenues	$ 45,480

Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).

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Loan receivable from a third party

Summary of Significant Accounting Policies - Schedule of Currency Exchange Rates (Details)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
HK [Member] \| Period End [Member]
Schedule of Currency Exchange [Line Items]
Currency exchange rates, period-end	7.8	7.8	7.8
HK [Member] \| Period Average [Member]
Schedule of Currency Exchange [Line Items]
Currency exchange rates, period-end	7.8	7.8	7.8
THB [Member] \| Period End [Member]
Schedule of Currency Exchange [Line Items]
Currency exchange rates, period-end	31.4215	34.3353	34.2265
THB [Member] \| Period Average [Member]
Schedule of Currency Exchange [Line Items]
Currency exchange rates, period-end	31.7436	35.2262	34.7867
RMB [Member] \| Period End [Member]
Schedule of Currency Exchange [Line Items]
Currency exchange rates, period-end	7.2001	7.2994	7.0971
RMB [Member] \| Period Average [Member]
Schedule of Currency Exchange [Line Items]
Currency exchange rates, period-end	7.2327	7.1946	7.0835

Accrued Liabilities and Other Payables - Schedule of Accrued Liabilities and Other Payables (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Schedule of Accrued Liabilities and Other Payables [Abstract]
Accrued expenses	$ 514,169	$ 201,455
Customer deposit		6,349
Withholding tax payable	1,889	4,361
Independent director fee payable		20,000
Compensation payable	105,446	100,802
Other payables	90,388	167,762
Accrued liabilities and other payables	$ 711,892	$ 500,729

Accounts Receivable, Net - Schedule of Accounts Receivable, Net (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Schedule of Accounts Receivable, Net [Abstract]
Accounts receivable	$ 166,552	$ 49,264
Less: allowance for expected credit loss	(21)	(19)
Total accounts receivable net	$ 166,531	$ 49,245

Accounts Receivable, Net - Schedule of Accounts Receivable, Net of Allowance for Expected Credit Loss (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Schedule of Accounts Receivable, Net of Allowance for Expected Credit Loss [Line Items]
Accounts receivable , net	$ 166,531	$ 49,245
Current [Member]
Schedule of Accounts Receivable, Net of Allowance for Expected Credit Loss [Line Items]
Accounts receivable , net	25,548
Within 60 days [Member]
Schedule of Accounts Receivable, Net of Allowance for Expected Credit Loss [Line Items]
Accounts receivable , net	6,677
Within 90 days [Member]
Schedule of Accounts Receivable, Net of Allowance for Expected Credit Loss [Line Items]
Accounts receivable , net	1,941	49,245
More Than 90 Days [Member]
Schedule of Accounts Receivable, Net of Allowance for Expected Credit Loss [Line Items]
Accounts receivable , net	$ 132,365

Offerings	Aug. 19, 2026 USD ($)
Offering: 1
Offering:
Fee Previously Paid	false
Rule 457(o)	true
Security Type	Equity
Security Class Title	Class A Ordinary Shares, no par value
Maximum Aggregate Offering Price	$ 10,000,000.00
Fee Rate	0.01381%
Amount of Registration Fee	$ 1,381.00
Offering Note	Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, the Registrant is also registering hereunder an indeterminate number of additional ordinary shares, no par value of the Registrant, or the Ordinary Shares, that shall be issuable pursuant to Rule 416 to prevent dilution resulting from stock splits, stock dividends or similar transactions. Calculated pursuant to Rule 457 of the Securities Act by multiplying the proposed maximum aggregate offering price of securities to be registered by 0.0001381.
Offering: 2
Offering:
Fee Previously Paid	false
Rule 457(o)	true
Security Type	Equity
Security Class Title	Pre-funded warrants to purchase Class A Ordinary Shares, no par value
Maximum Aggregate Offering Price	$ 0.00
Fee Rate	0.01381%
Amount of Registration Fee	$ 0.00
Offering Note	Pursuant to Rule 416 under the Securities Act of 1933, as amended, or the Securities Act, the Registrant is also registering hereunder an indeterminate number of additional ordinary shares, no par value of the Registrant, or the Ordinary Shares, that shall be issuable pursuant to Rule 416 to prevent dilution resulting from stock splits, stock dividends or similar transactions. Calculated pursuant to Rule 457 of the Securities Act by multiplying the proposed maximum aggregate offering price of securities to be registered by 0.0001381.

Deposits, Prepayment and Other Receivables, Net - Schedule of Deposits, Prepayment and Other Receivables Cost, Net (Details) - USD ($)

Dec. 31, 2025

Dec. 31, 2024

Current

Other receivables

$ 33,442

$ 121,533

Deposits

199,935

73,917

Prepayment

120,542

197,706

^[1]

75,000

Advanced payment to supplier

74,674

Less: allowance for expected credit loss

(5)

(4)

Deposits, prepayment, other receivables and deferred IPO cost, net

503,588

393,152

Deposit with a digital asset broker

34,987

1,000,000

Receivables from agents

794,116

1,191,795

Deposit for land acquisition

^[2]

4,614,749

Non-current

Prepayment

$ 33,333

[1]	The loan is unsecured, interest free and is repayable on demand.
[2]	No definitive agreement has been concluded to date regarding this deposit paid for the acquisition of land in Ras Al Khaimah, UAE.

Convertible Notes And Derivative Liability and Warrants (Details) - USD ($)

12 Months Ended

Mar. 26, 2026

Mar. 16, 2026

Jan. 30, 2026

Jan. 26, 2026

Dec. 02, 2025

Dec. 01, 2025

Nov. 15, 2025

Nov. 10, 2025

Oct. 15, 2025

Aug. 03, 2025

May 06, 2025

Feb. 28, 2025

Feb. 11, 2025

Dec. 31, 2025

Dec. 31, 2024

Aug. 12, 2024

Aug. 07, 2024

Dec. 31, 2023

^[1]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Convertible promissory note discount percentage

$ 5,800,000

7.00%

Percentage of beneficiary cap

9.90%

9.99%

141,661

Interest expense

$ 765,177

Convertible debt

$ 262,616

Percentage of exercise warrants

1,224,328

3,555,678

^[1]

9.99%

Forecast [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

2025 Securities Purchase Agreement [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Conversion of shares (in Shares)

$ 250,000

58,424

Series A Warrant [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Series C Warrant [Member]

2,142,940

Convertible Notes and Derivative Liability and Warrants [Line Items]

Class A Ordinary Shares [Member]

3,555,678

Convertible Notes and Derivative Liability and Warrants [Line Items]

Warrant exercise price per share (in Dollars per share)

$ 2.71

Public Warrants [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Warrants issued (in Shares)

5,175,000

Private – warrants [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Warrants issued (in Shares)

3,145,000

Convertible Promissory Note was Converted into Ordinary Shares [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Convertible promissory note discount percentage

7.00%

Additional Tranches [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Convertible Notes and Derivative Liability and Warrants [Line Items]

$ 2,200,000

First Tranche [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

257,000

Second tranche [Member]

Unsecured Promissory Notes [Member]

$ 157,000

Convertible Notes and Derivative Liability and Warrants [Line Items]

Total principal balance

$ 250,000

Convertible Notes [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Convertible Note [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Carrying amount of the convertible notes

$ 504,136

Common Stock [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Conversion of shares (in Shares)

^[2]

141,661

211

Number of ordinary share (in Shares)

Common Stock [Member] | 2025 Securities Purchase Agreement [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Convertible Promissory Note was Converted into Ordinary Shares [Member]

$ 2,725,000

Convertible Notes and Derivative Liability and Warrants [Line Items]

Converted ordinary shares (in Shares)

117

Subsequent Event [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Subsequent Event [Member] | First tranche [Member]

141,661

Convertible Notes and Derivative Liability and Warrants [Line Items]

Subsequent Event [Member] | Convertible Notes [Member]

$ 107,000

Convertible Notes and Derivative Liability and Warrants [Line Items]

JAK & affiliated holders [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Percentage of conversion exceeds

9.99%

Vanquish Funding Group Inc [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Percentage of conversion exceeds

4.99%

Convertible Debt [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Private – warrants [Member]

$ 2,650,000

Convertible Notes and Derivative Liability and Warrants [Line Items]

Warrant exercise price per share (in Dollars per share)

3,145,000

5,175,000

$ 11.5

Liquidation term

5 years

Class A Ordinary Shares [Member]

Convertible Notes and Derivative Liability and Warrants [Line Items]

Converted ordinary shares (in Shares)

$ 257,000

190,319

Class A Ordinary Shares [Member] | Series A Warrant [Member]

2.71

1,325,301

Convertible Notes and Derivative Liability and Warrants [Line Items]

Class A Ordinary Shares [Member] | Convertible Promissory Note was Converted into Ordinary Shares [Member]

1,325,301

Convertible Notes and Derivative Liability and Warrants [Line Items]

Class A Ordinary Shares [Member] | Subsequent Event [Member]

$ 7,200,000

Convertible Notes and Derivative Liability and Warrants [Line Items]

Converted ordinary shares (in Shares)

190,319

[1]

Adjusted for the effects of the RSS in May 2025.

[2]

Document And Entity Information	12 Months Ended
Document And Entity Information	Dec. 31, 2025
Document Information Line Items
Entity Central Index Key	0001981662
Document Type	F-1
Entity Registrant Name	NEWGENIVF GROUP LIMITED
Entity Incorporation, State or Country Code	D8
Entity Primary SIC Number	8090
Entity Address, Address Line One	122 East 42nd Street
Entity Address, Address Line Two	18th Floor
Entity Address, City or Town	New York
Entity Address, Postal Zip Code	10168
City Area Code	(212)
Local Phone Number	947-7200
Entity Address, State or Province	NY
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Amendment Flag	false
Business Contact
Document Information Line Items
Contact Personnel Name	Wing Fung Alfred Siu
Entity Address, Address Line One	36/39-36/40, 13th Floor, PS Tower Sukhumvit 21 Road (Asoke)
Entity Address, Address Line Two	Khlong Toei Nuea Sub-district
Entity Address, Address Line Three	Watthana District
Entity Address, City or Town	Bangkok
Entity Address, Postal Zip Code	10110
Entity Address, Country	TH
City Area Code	+1 (212)
Local Phone Number	537-4406

Property and Equipment, Net

12 Months Ended

Dec. 31, 2025

Property and Equipment, Net [Abstract]

PROPERTY AND EQUIPMENT, NET

NOTE 6 — PROPERTY AND EQUIPMENT, NET

Plant and equipment, net consist of the following:

	December 31, 2025			December 31, 2024
At cost:
Building improvement	$	247,515		$	196,929
Furniture and fixtures		1,550,061			25,390
Medical instruments		1,052,578			785,776
Motor vehicle		-			142,936
Office equipment		167,234			361,385
		3,017,388			1,512,416
Less: accumulated depreciation		(1,228,278	)		(1,239,320	)
Total	$	1,789,110		$	273,096

Depreciation expenses for the years ended December 31, 2025 and December 31, 2024 were $188,109 and $19,502, respectively.

No impairment loss was recorded for the years ended December 31, 2025 and December 31, 2024

The entire disclosure for property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Leases (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Leases [Line Items]
Right-of-use assets	$ 504,192	$ 98,570
Lease liabilities	$ 510,464	$ 118,757
Indicative rate of borrowing cost	0.125%
Maximum [Member] \| Best Lending Rate [Member]
Leases [Line Items]
Interest rate	6.60%
Minimum [Member] \| Best Lending Rate [Member]
Leases [Line Items]
Interest rate		5.50%

Employee Benefit Plans (Details) - 12 months ended Dec. 31, 2025	USD ($)	KZT (₸)	THB (฿)
Employee Benefit Plans [Line Items]
Scheme calculated rate	8.00%	8.00%
Occupational Risk Scheme [Member]
Employee Benefit Plans [Line Items]
Contribution equivalent	0.80%	0.80%
Health Care Scheme [Member]
Employee Benefit Plans [Line Items]
Contribution equivalent	2.60%	2.60%
HK SAR [Member]
Employee Benefit Plans [Line Items]
Scheme calculated rate	5.00%	5.00%
Thailand [Member]
Employee Benefit Plans [Line Items]
Percentage of employee's salary			5.00%
Kyrgyzstan [Member]
Employee Benefit Plans [Line Items]
Scheme calculated rate	15.00%	15.00%
Maximum [Member]
Employee Benefit Plans [Line Items]
Special concession amount (in Baht) \| ฿			฿ 750
Maximum [Member] \| Occupational Risk Scheme [Member]
Employee Benefit Plans [Line Items]
Average wages per month (in Dollars)	$ 2.4
Maximum [Member] \| Health Care Scheme [Member]
Employee Benefit Plans [Line Items]
Average wages per month (in Dollars)	$ 7.8
Maximum [Member] \| Pension Scheme [Member]
Employee Benefit Plans [Line Items]
Contribution equivalent	4.00%	4.00%
Maximum [Member] \| Pension Scheme [Member] \| Cambodia [Member]
Employee Benefit Plans [Line Items]
Contributable wage	$ 300	₸ 1,200,000
Minimum [Member]
Employee Benefit Plans [Line Items]
Special concession amount (in Baht) \| ฿			฿ 450
Minimum [Member] \| Occupational Risk Scheme [Member]
Employee Benefit Plans [Line Items]
Average wages per month (in Dollars)	0.4
Minimum [Member] \| Health Care Scheme [Member]
Employee Benefit Plans [Line Items]
Average wages per month (in Dollars)	$ 1.3
Minimum [Member] \| Pension Scheme [Member]
Employee Benefit Plans [Line Items]
Contribution equivalent	2.00%	2.00%
Minimum [Member] \| Pension Scheme [Member] \| Cambodia [Member]
Employee Benefit Plans [Line Items]
Contributable wage	$ 100	₸ 400,000

Inventories

12 Months Ended

Dec. 31, 2025

Inventories [Abstract]

INVENTORIES

NOTE 4 — INVENTORIES

Inventories, at cost, consist of the following:

	December 31, 2025		December 31, 2024
Medicines, consumables and reagents for clinical and laboratory analyses	$	77,296	$	80,813
Supplements		258,064		-
	$	335,360	$	80,813

Business Combinations - Schedule of Fair Values of the Identifiable Assets and Liabilities (Details)	Dec. 31, 2025 USD ($)
MicroSort Lab Services LLC [Member]
Business Combination [Line Items]
Liabilities assumed
Total identifiable net assets at fair value	3,495,335
Cash consideration	(750,000)
Share consideration	(257,500)
Bargain purchase gain	2,487,835
MicroSort Lab Services LLC [Member] \| Intellectual Property And Trademark [Member]
Business Combination [Line Items]
Intangible Asset	3,495,335
Nodexus [Member]
Business Combination [Line Items]
Nodexus NX One Unit	1,530,000
Catridges for Nodexus NX	16,000
Nodexus.com domain and hosting access	20,000
Liabilities assumed
Total identifiable net assets at fair value	19,466,000
Cash consideration	(300,000)
Bargain purchase gain	19,166,000
Nodexus [Member] \| Patented Technology [Member]
Business Combination [Line Items]
Intangible Asset	$ 17,900,000

Leases

12 Months Ended

Dec. 31, 2025

Leases [Abstract]

LEASES

NOTE 13 — LEASES

The Company has various operating leases for clinics and office spaces.

As of December 31, 2025 and December 31, 2024, the right-of-use assets totaled $504,192, and $98,570, respectively.

As of December 31, 2025 and December 31, 2024, lease liabilities consist of the following:

	2025		2024
Operating lease
Lease liabilities – current portion	$	238,105	$	108,526
Lease liabilities – non-current portion		272,359		10,231
Total	$	510,464	$	118,757

The following is a schedule of future minimum payments under operating leases as of December 31, 2025:

Not later than 1 year	$	262,244
Between 1 to 2 years		184,041
Between 2 to 5 years		118,800
Total lease payments		565,085
Less: imputed interest		(54,621	)
Total operating lease liabilities, net of interest	$	510,464

Other lease information is as follows:

	2025			2024
		2.37 years			2.75 years
Weighted-average discount rate – operating leases		5	%		5	%
Short term lease cost	$	207,787		$	234,767

As of December 31, 2025 and December 31, 2024, there were $504,192 and $98,570 right of use (“ROU”) assets and $510,464 and $118,757 lease liabilities based on the present value of the future minimum rental payments of leases, respectively. The Company’s management believes that using an incremental borrowing rate of the minimum loan rate and the Hong Kong Dollar Best Lending Rate (“BLR”) minus 0.125% was the most indicative rate of the Company’s borrowing cost for the calculation of the present value of the lease payments; the rate used by the Company was 6.6% and 5.5% respectively.

Property and Equipment, Net - Schedule of Plant and Equipment, Net (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
At cost:
Plant and equipment, Gross	$ 3,017,388	$ 1,512,416
Less: accumulated depreciation	(1,228,278)	(1,239,320)
Total	1,789,110	273,096
Building improvement [Member]
At cost:
Plant and equipment, Gross	247,515	196,929
Furniture and fixtures [Member]
At cost:
Plant and equipment, Gross	1,550,061	25,390
Medical instruments [Member]
At cost:
Plant and equipment, Gross	1,052,578	785,776
Motor vehicle [Member]
At cost:
Plant and equipment, Gross		142,936
Office equipment [Member]
At cost:
Plant and equipment, Gross	$ 167,234	$ 361,385

Amount of accumulated depreciation, depletion, and amortization of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

+ References + Details

Amount, after accumulated depreciation, depletion, and amortization, of property, plant, and equipment. Includes, but is not limited to, land and land improvement; building; machinery and equipment; furniture and fixture; and work of art, historical treasure, or similar asset classified as collection.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 360
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Deposits, Prepayment and Other Receivables, Net [Abstract]

Deposits, Prepayment and Other Receivables, Net (Tables)

12 Months Ended

Dec. 31, 2025

Schedule of Deposits, Prepayment and Other Receivables Cost, Net

Deposits, prepayment and other receivables cost, net consist of the following:

	December 31, 2025			December 31, 2024
Current
Other receivables	$	33,442		$	121,533
Deposits		199,935			73,917
Prepayment		120,542			197,706
Loan receivable from a third party (a)		75,000			-
Advanced payment to supplier		74,674			-
Less: allowance for expected credit loss		(5	)		(4	)
	$	503,588		$	393,152

Deposit with a digital asset broker	$	34,987		$	1,000,000

Receivables from agents	$	794,116		$	1,191,795

Deposit for land acquisition (b)	$	4,614,749		$	-

Non-current
Prepayment	$	-		$	33,333

(a)	The loan is unsecured, interest free and is repayable on demand.

(b)	No definitive agreement has been concluded to date regarding this deposit paid for the acquisition of land in Ras Al Khaimah, UAE.

Schedule of Movement of Allowances for Expected Credit Loss

The movement of allowances for expected credit loss is as follow:

	December 31, 2025			December 31, 2024
Balance at beginning of the year	$	(4	)	$	(14	)
Provision during the year		(1	)		-
Reversal of provision (Provision)		-			10
Ending balance	$	(5	)	$	(4	)

Organization and Principal Activities (Tables)

12 Months Ended

Dec. 31, 2025

Organization and Principal Activities [Abstract]

Schedule of Company’s Subsidiaries

The Company’s subsidiaries are detailed in the table as follows:

Name	Background	Ownership %	Principal activity
NewGenivf Limited	● A Cayman Islands company ● Incorporated on 16 January, 2019	100%	Investment holding
FFPGS (HK) Limited	● A Hong Kong company ● Incorporated on December 19, 2019	100%	Marketing and administrative services
Well Image Limited	● A Hong Kong company ● Incorporated on July 11, 2008	100%	Investment holding
Med Holdings Limited (“Med Holdings”) (Note)	● A Thailand company ● Incorporated on January 21, 2015	49%*	Investment holding
First Fertility PGS Center Limited (“FFC”) (Note)	● A Thailand company ● Incorporated on March 6, 2014	74%	Provision of IVF treatment
First Fertility Phnom Penh Limited (“FFPP”)	● A Cambodia company ● Incorporated on August 10, 2015	100%	Provision of IVF treatment
Bi Clinic Ltd (“FFBi”)	● A Kyrgyzstan company ● Incorporated on December 16, 2021 ● Acquired on December 17, 2024	100%	Provision of IVF treatment, surrogacy and ancillary caring services
MicroSort Lab Services LLC	● A US company ● Incorporated on June 16, 2025	100%	Specialized applications, in provision of IVF treatment
NewGenDigital Limited	● A BVI company ● Incorporated on January 21, 2025	100%	Investment Holding
NewGenProperty Limited	● A BVI company ● Incorporated on September 18, 2025	100%	Investment Holding
HyFi Innovations Limited	● A Hong Kong company ● Incorporated on October 20, 2025	100%	Tokenization Service

Incorporated subsequent to the financial year end:

NewGenBiz Limited	● A BVI company ● Incorporated on January 13, 2026	100%	Investment Holding
NewGenOman Limited	● A BVI company ● Incorporated on February 2, 2026	100%	Investment Holding
Alfred Siu Charitable Foundation Limited	● A Hong Kong Foundation ● Incorporated on February 27, 2026	100%	Charitable activities

The following subsidiary was disposed during the year

深圳前海豐泰仁匯健康科技有限公司 (Shenzhen Qianhai Fengtai Renhui Health Technology Co., Ltd.)	● A PRC China company ● Disposed on July 29, 2025	100%	Marketing services

Leases - Schedule of Lease Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Schedule of Lease Liabilities [Line Items]
Lease liabilities – current portion	$ 238,105	$ 108,526
Lease liabilities – non-current portion	272,359	10,231
Total	$ 510,464	$ 118,757
Weighted-average lease term – operating leases	2 years 4 months 13 days	2 years 9 months
Weighted-average discount rate – operating leases	5.00%	5.00%
Short term lease cost	$ 207,787	$ 234,767

Property and Equipment, Net (Details) - USD ($)	12 Months Ended
Property and Equipment, Net (Details) - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Property and Equipment, Net [Abstract]
Depreciation expenses	$ 188,109	$ 19,502
Impairment loss

Provision for Income Taxes (Details) $ in Millions, ៛ in Billions	12 Months Ended
	Dec. 31, 2025 USD ($)	Dec. 31, 2025 HKD ($)	Dec. 31, 2025 KHR (៛)	Dec. 31, 2024 USD ($)
Provision for Income Taxes [Line Items]
Profit tax rate description	Under the two-tiered profits tax rates regime, Hong Kong tax residents are subject to Hong Kong Profits Tax in respect of profits arising in or derived from Hong Kong at 8.25% for the first HK$2 million of profits of the qualifying group entity, and profits above HK$2 million will be taxed at 16.5%. The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to be taxed at a flat rate of 16.5%.	Under the two-tiered profits tax rates regime, Hong Kong tax residents are subject to Hong Kong Profits Tax in respect of profits arising in or derived from Hong Kong at 8.25% for the first HK$2 million of profits of the qualifying group entity, and profits above HK$2 million will be taxed at 16.5%. The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to be taxed at a flat rate of 16.5%.	Under the two-tiered profits tax rates regime, Hong Kong tax residents are subject to Hong Kong Profits Tax in respect of profits arising in or derived from Hong Kong at 8.25% for the first HK$2 million of profits of the qualifying group entity, and profits above HK$2 million will be taxed at 16.5%. The profits of group entities not qualifying for the two-tiered profits tax rates regime will continue to be taxed at a flat rate of 16.5%.
Profit tax percent	8.25%	8.25%	8.25%
Remaining estimated percentage	16.50%	16.50%	16.50%
Corporate income tax, percentage	20.00%	20.00%	20.00%
General tax rate, percentage	15.00%	15.00%	15.00%
Other rates provisions percentage	10.00%	10.00%	10.00%
Aggregate annual income percentage	10.00%	10.00%	10.00%
Corporate income (in Dollars)	$ 60,000
Net operating loss carry forward (in Dollars)				$ 160,432
Percentage of allowance on deferred tax assets	100.00%	100.00%	100.00%
Cambodia [Member]
Provision for Income Taxes [Line Items]
Corporate income tax, percentage	20.00%	20.00%	20.00%
USA [Member]
Provision for Income Taxes [Line Items]
Corporate income tax, percentage	21.00%	21.00%	21.00%
General tax rate, percentage	6.60%	6.60%	6.60%
Statutory rate	30.00%
HK SAR [Member] \| HK [Member]
Provision for Income Taxes [Line Items]
Estimated assessable profits (in Dollars)		$ 2
Minimum [Member]
Provision for Income Taxes [Line Items]
Progressive rates percentage	0.00%	0.00%	0.00%
Annual turnover ranges (in Riels) \| ៛			៛ 1
Maximum [Member]
Provision for Income Taxes [Line Items]
Progressive rates percentage	20.00%	20.00%	20.00%
Annual turnover ranges (in Riels) \| ៛			៛ 6

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2025

Summary of Significant Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of consolidation and basis of preparation

The accompanying consolidated financial statements reflect the accounts of the Company and all of its subsidiaries in which a controlling interest is maintained. All inter-company balances and transactions have been eliminated in consolidation.

The business combination transaction between Legacy NewGenIvf and SPAC I was accounted for as a reverse recapitalization under ASC 805, Business Combinations, with NewGenIvf Group Limited, and deemed to be the accounting acquirer. As SPAC I did not meet the definition of a business under ASC 805, the transaction was not treated as a business combination. Instead, it was accounted for as a recapitalization.

Accordingly, the consolidated assets, liabilities and results of operations of the accounting acquirer will become the historical financial statements of the Company, and the accounting acquirer’s assets, liabilities and results of operations will be consolidated with the Company beginning on the acquisition date. The Legacy NewGenIvf was the legal acquiree but deemed to be the accounting acquirer. The Company was the legal acquirer but deemed to be the accounting acquiree in the reverse merger. The historical financial statements prior to the acquisition are those of the accounting acquirer (Legacy NewGenivf). After completion of the Share Exchange Transaction, the Company’s consolidated financial statements include the assets and liabilities, the operations and cash flow of the accounting acquirer. Any excess of the value of shares issued by the Company over the net book value of the accounting acquirer will be recognized as a reduction to equity (APIC).

Business combination and gain on bargain purchase

The Company adopted ASC 805, the accounting for business combinations which requires the application of the acquisition method. This method mandates that the acquiring entity recognize all assets acquired and liabilities assumed at their acquisition-date fair values. Gain on a business acquisition is recognized in earnings only in the specific circumstance of a “bargain purchase.” This occurs when the fair value of the identifiable net assets acquired exceeds the total consideration transferred (including the fair value of any non-controlling interest). It requires the acquirer to first meticulously reassess all measurements—including the identification and valuation of assets, liabilities, and the consideration—to ensure the gain is not a measurement error. Once confirmed, the resulting bargain purchase gain is recognized in profit or loss on the acquisition date. This treatment reflects the economic benefit obtained by the acquirer from purchasing net assets for less than their aggregate fair value. Under US GAAP, the distinction between acquiring a business and acquiring a group of assets is determined by a defined screen test. A transaction is accounted for as a business combination only if the acquired set meets the specific definition of a business, which requires an integrated set of activities with, at a minimum, an input and a substantive process that together significantly contribute to the ability to create outputs.

Segmental Reporting

As a public entity with securities listed on the Nasdaq Stock Market, the Company is required to apply the provisions of ASC 280, Segment Reporting. The Company determines its operating segments based on the information used by the Chief Operating Decision Maker (CODM) to allocate resources and assess performance. The CODM has been identified as the Chief Executive Officer.

The CODM reviews financial information at the operating segment level on a regular basis. Based on this review process, the Company has determined its reportable segments to be IVF Revenue and Fertility Referral Revenue. These segments reflect how the CEO manages the business, evaluates performance, and makes strategic decisions regarding resource allocation.

The CODM evaluates the performance of each segment based on segment contribution margin. Significant expenses are reviewed by CEO and it is determined that expenses related to Fertility Referral Revenue are immaterial and thus there is no need to segregate the expenses under different segments. Other segment items represent general and administrative and other miscellaneous expenses not separately reported to the CODM.

As a public entity with securities listed on the Nasdaq Stock Market, the Company applies the provisions of ASC 280, Segment Reporting. Segment assets are not regularly provided to the CODM and are therefore not reported in the segment disclosures.

Use of estimates

The preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the periods presented. Actual results could differ from those estimates. Significant accounting estimates reflected in the Company’s consolidated financial statements includes the impairment of long-lived assets including the intangible assets, revenue recognition, fair value measurement of digital assets, assessment of whether an acquisition is that of a business or an asset and recognition of bargain purchase gain, determination of embedded derivatives requiring bifurcation and valuation thereof.

Foreign currency translation

The accompanying consolidated financial statements are presented in United States dollar (“$”), which is the reporting currency of the Company. The functional currency of the Company and its subsidiaries, FFPGS (HK) Limited and Well Image Limited, are Hong Kong dollar (“HK$”). Med Holdings and FFC use Thai baht (“THB”) as their functional currencies. The other subsidiaries use United States dollar (“USD”) as their functional currencies.

Assets and liabilities denominated in currencies other than the reporting currency are translated into the reporting currency at the rates of exchange prevailing at the balance sheet date. Monetary assets and liabilities denominated in currencies other than the functional currency are translated into the functional currency using the applicable exchange rates at the balance sheet dates. Translation gains and losses are recognized in the consolidated statements of operations and comprehensive income as other comprehensive income or loss.

Transactions in currencies other than the reporting currency are measured and recorded in the reporting currency at the exchange rate prevailing 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		31.4215		34.3353		34.2265
Period average	$: THB		31.7436		35.2262		34.7867
Period-end	$: RMB		7.2001		7.2994		7.0971
Period average	$: RMB		7.2327		7.1946		7.0835

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, prepayments other receivables, net

Deposits, other receivables, net primarily include deposits paid to suppliers and prepaid expenses.

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).

Digital assets, fair value

The Company accounts for crypto assets in accordance with ASC 350-60, Intangibles — Goodwill and Other — Crypto Assets. We have ownership of and control over our digital assets and use third-party custodial services to store the private keys that provide access to the digital assets in its digital wallets. Digital assets are initially recorded at cost and are subsequently remeasured at fair value, with changes in fair value recognized in net income in the period of change.

We determine and record the fair value of our digital assets in accordance with ASC 820, Fair Value Measurement (“ASC 820”), based on quoted prices on the active exchange(s) that we have determined is the principal market for such assets (Level I inputs). We determine the cost basis (using the first-in, first-out (“FIFO”) method) of our digital assets using the specific identification of each unit received. Realized and unrealized gains and losses are recorded in Other income (expense), net in the Consolidated Statements of Operations.

Share based compensation

The Company accounts for stock-based compensation in accordance with ASC Topic 718-10, Compensation-Stock Compensation, which requires the measurement and recognition of compensation expense for all share-based payment arrangements related to the acquisition of goods and services from both non-employees and employees based on fair values of the shares at grant date represented by the closing prices of the Company’s common stock at the respective grant date in accordance with ASC 718. Stock-based compensation expense recognized during the period is based on the value of the portion of share-based payment awards that relate to the service period during the year.

Prepaid share-based compensation is recorded when the Company issues fully vested, nonforfeitable share-based payment awards to nonemployees on the grant date, when the nonemployee earns the right to receive and where no specific performance is required by the nonemployee to retain those equity instruments, in accordance with ASC 718-10-45-3. The prepayment is recorded where the shares are issued before the financial year end in accordance with the grant date and represents the fair value of goods or services that are to be received from the nonemployee subsequent to the financial period end.

Compensation cost for awards that do not have an established accounting grant date, but for which the service inception date has been established is based on the best estimate of fair value of Company’s common stock at the end of each reporting period and a corresponding accrual is recorded.

Share-based compensation cost is recognized over the requisite service period for employees and over the service period for non employees.

Property and equipment, net

Plant and equipment are stated at cost less accumulated depreciation. Depreciation is provided over their estimated useful lives, using the straight-line method. The Company typically applies a salvage value of 0%. The estimated useful lives of the plan and equipment are as follows:

Furniture and fixtures		3 – 5 years
Leasehold improvements		the lesser of useful life or term of lease
Medical instruments		3 – 10 years
Motor vehicle		3 – 5 years
Office equipment		3 – 5 years

The cost and related accumulated depreciation of assets sold or otherwise retired are eliminated from the accounts, and any gain or loss are included in the Company’s results of operations. The costs of maintenance and repairs are expensed as incurred. Significant renewals and betterments that extend the useful life of an assets are capitalized.

Intangible Assets

Intangible assets acquired from third parties are measured initially at fair value and those with an infinite live are not amortized. The Company annually evaluates the recoverability of the infinite-lived intangible assets for possible impairment whenever events or circumstances indicate that the carrying amount of such assets may not be recoverable. To test indefinite-lived intangible assets for impairment, the Company first performs a qualitative assessment to determine if it is more likely than not that the carrying amount of each of its indefinite-lived intangible assets exceeds its fair value. If it is, a quantitative assessment is required. Alternatively, the Company may bypass the qualitative assessment and perform a quantitative impairment test. The qualitative assessment requires the consideration of factors such as recent market transactions, macroeconomic conditions and changes in projected future cash flows. The quantitative assessment compares the fair value of an indefinite-lived intangible asset to its carrying amount. If the carrying amount of an indefinite-lived intangible asset exceeds its fair value, an impairment loss is recognized for the excess. Fair values of indefinite-lived intangible assets are determined based on discounted cash flows or appraised values, as appropriate. If such a review indicates that the carrying amount of intangible assets is not recoverable, the carrying amount of such assets is reduced to fair value.

As of December 31, 2025, and 2024, the Company did not record an impairment on the intangible assets.

Impairment of long-lived assets

In accordance with the provisions of ASC Topic 360, Impairment or Disposal of Long-Lived Assets, all long-lived assets such as property, plant and equipment owned and held by the Company are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is evaluated by a comparison of the carrying amount of an asset to its estimated future undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amounts of the assets exceed the fair value of the assets.

There was no impairment loss on plant and equipment for the year ended December 31, 2025 and 2024.

Deposit with futures broker, net

The Company accounts for financial assets, derivative instruments, and broker margin balances in accordance with Accounting Standards Codification (“ASC”) 815, Derivatives and Hedging, ASC 820, Fair Value Measurement. The Company has engaged in trading of exchange-traded equity index futures through a margin account maintained with a regulated futures broker. Futures contracts are accounted for as derivative instruments under ASC 815.

The Company does not designate any derivative instruments as hedging instruments for accounting purposes. Accordingly, all derivatives are accounted for at fair value with changes in fair value recognized in earnings as incurred. Realised and unrealised gains and losses arising from derivative trading activities are recorded within other income (expense) in the consolidated statement of comprehensive income.

Cash deposited with a futures broker to support margin requirements is included within deposit held by futures broker. The margin account reflects the accumulation of realised gains and losses from futures transactions, brokerage commissions, margin interest, and other related charges. Broker margin accounts may include balances denominated in multiple currencies. Amounts related to trading activity are primarily accumulated in Japanese yen (“JPY”), while margin deposits are funded principally in U.S. dollars (“USD”).

Upon closure of a margin account, cash proceeds are expected to be received net of outstanding broker charges and financing costs.

Interest incurred on negative balances within broker margin accounts is recognized as interest expense in the period incurred and included within other income (expense) or finance costs, as applicable.

Exchange-traded futures contracts are measured at fair value using quoted prices in active markets. When outstanding, such instruments are classified within Level 1 of the fair value hierarchy described in ASC 820.

Inventories

Inventories are stated at the lower of cost and net realizable value. Costs are determined on a first-in, first-out basis. Net realizable value is based on the estimated selling prices less any estimated costs to be incurred to completion and disposal. A provision for excess and obsolete inventory will be made based primarily on products approaching expiry period and forecasts of product demand. The excess balance above the product demand as determined by this analysis becomes the basis for excess inventory charge and the written-down value of the inventory becomes its cost. Written-down inventory would not be reversed if market conditions improve.

Deferred offering costs

Deferred offering costs, which consist of legal and other expenses incurred through the balance sheet date that are directly related to the proposed public offering, are capitalized, and will be charged against the gross proceeds of the offering and recorded as reduction of shareholders’ equity upon the completion of the proposed offering. Should the proposed public offering prove to be unsuccessful, these deferred costs, as well as additional expenses incurred, will be charged to the statements of operations and comprehensive income (loss).

Other borrowings

Other borrowings are recognized initially at fair value, net of debt issuance costs incurred. Other borrowings are subsequently stated at amortized cost; any difference between the proceeds (net of debt issuance costs) and the redemption value is recognized in the consolidated statements of operations over the period of the borrowings using the effective interest method.

Convertible Instruments

Convertible Instruments are categorized as equity or debt based on the terms of the notes. Convertible Notes are recorded at amounts equal to the proceeds of the issuance, including the embedded conversion feature, and net of discounts and unamortized debt issuance in accordance with ASC 480-10-55-44 on the consolidated balance sheets. An evaluation of all conversion, purchase and redemption features contained in a debt instrument is performed to determine if there are any embedded features that require bifurcation as a derivative. The conversion feature is recorded separately as a derivative liability at its fair value, calculated using the Black-Scholes model.

Debt issuance and offering costs are amortized over the contractual term of the Convertible Notes, to the consolidated statements of operations in accordance with ASC 835-30-45-1A and presented as a reduction of the amortised cost of the Convertible Note.

The convertible notes are subsequently recorded at amortized cost, with interest expense recognized using the effective interest method. The derivative liability, if any is remeasured at fair value at each reporting date and any gain or loss on fair value is recognized in the statement of comprehensive income.

Warrants

The Company accounts for warrants as either equity-classified or liability-classified instruments based on an assessment of the warrant’s specific terms and applicable authoritative guidance in ASC Topic 480, Distinguishing Liabilities from Equity (“ASC 480”) and ASC Topic 815, Derivatives and Hedging (“ASC 815”). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including whether the warrants are indexed to the Company’s own common stock and whether the warrant holders could potentially require “net cash settlement” in a circumstance outside of our control, among other conditions for equity classification. This assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent period end date while the warrants are outstanding.

Equity-classified

For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of equity at the time of issuance. Warrants classified as equity instruments are initially recognized at fair value within additional paid in capital and are not subsequently remeasured. The warrants have been assessed to meet the requirements for equity classification and accounted for as equity. Upon exercise of the warrants, the Company will record the proceeds received, together with the carrying value of the warrants, as an increase to common stock and additional paid-in capital. Warrants that expire unexercised will be derecognized with no impact on the statement of operations

Liability-classified

For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded as liabilities at their initial fair value on the date of issuance and are remeasured at each reporting date until settlement. Changes in fair value is recognized as a component of change in fair value of warrant liability in the condensed consolidated statements of operations and as a non-cash gain or loss in the condensed consolidated statement of comprehensive loss. Transaction costs allocated to warrants that are presented as a liability are immediately expensed in the consolidated statements of operations and comprehensive loss.

No liability classified warrants have been issued as of December 31, 2025.

Promissory Notes

Promissory notes, are of non-interest bearing and recorded at original cost. They are subsequently measured at amortised cost, with interest expense recognized using the effective interest method in the consolidated statement of income.

Ordinary shares

The Company’s ordinary shares are stated at no par value. The difference between the consideration received, net of issuance cost, is recorded in additional paid-in capital.

Pursuant to ASC 505, reverse stock splits are applied retrospectively. Consequently, all share and per share amounts for all periods presented in the accompanying consolidated financial statements and notes thereto have been adjusted to reflect the reverse stock split. This retrospective adjustment includes the recalculation of shares within equity and ensures that basic and diluted earnings per share, as well as all other share-based information such as stock options and warrants, are presented as if the reverse stock split had been in effect for all periods disclosed.

The equity of the Company as of December 31, 2025 represents 240,622 ordinary shares with par value of $Nil. The number of shares as above have taken into consideration the reverse stock split effected on February 11, 2025, May 6, 2025, August 4, 2025, December 1, 2025, January 26, 2026 and March 16, 2026 at an exchange ratio of one (1) share for twenty (20) shares, one (1) share for ten (10) shares, one (1) share for five (5) shares, one (1) share for five (5) shares, one (1) share for three (3) shares and one (1) share for four (4) shares respectively.

Revenue recognition

The Company adopted ASC Topic 606, Revenue from Contracts with Customers, and all subsequent ASUs that modified ASC 606 on April 1, 2017 using the full retrospective method which requires the Company to present the financial statements for all periods as if Topic 606 had been applied to all prior periods. The Company derives revenue principally from provision of In vitro fertilization (“IVF”) treatment and surrogacy and ancillary caring services. Revenue from contracts with customers is recognized using the following five steps:

	(1)	identify its contracts with customers;

	(2)	identify its performance obligations under those contracts;

	(3)	determine the transaction prices of those contracts;

	(4)	allocate the transaction prices to its performance obligations in those contracts; and

	(5)	recognize revenue when each performance obligation under those contracts is satisfied. Revenue is recognized when promised services are transferred to the client in an amount that reflects the consideration expected in exchange for those services.

The Company enters into verbal agreements with its customers that outline the rights, responsibilities, and obligations of each party. The agreements also identify the scope of services, service fees, and payment terms. Agreements are acknowledged and consent forms are signed by the customers prior to each promised service or bundle of services are inter dependent. All the contracts have commercial substance, and it is probable that the Company will collect considerations from its customers for service component as settlement is predominantly required prior to performance of the promised service.

The Company derives its revenues from two sources: (1) revenue from IVF treatment, and (2) revenue from fertility referral services.

Revenue from IVF treatment

In vitro fertilization (“IVF”) treatment is an assisted reproductive technique where eggs and sperm are collected and fertilized in laboratory to become embryo. Fertilized embryo is then implanted to the customer or a surrogate mother. IVF treatment involves the performance of a series of medical treatment as well as procedures and brings benefits to clients as the service of bundles service is completed. Revenue from IVF treatment is recognized at a point in time when different treatment and/or procedure or bundles thereof, are completed in clinic. The full completion of the various procedures and treatments are evidenced by treatment cards and reports included within the patient files indicating successful completion of the service. Collections from customer who are individuals are received in advance of the service, whereas for entities, a credit term of 30 days is provided.

Revenue from Fertility Referral services

The Company arranges fertility referral services for customers seeking IVF and/or surrogacy services and earns referral fee income. Upon a customer inquiry, the Company evaluates the customer’s needs and, if appropriate, refers them to independent third-party agents.

In these arrangements, the Company’s performance obligation is satisfied upon the successful referral of the customer to the independent agent. Referral fee revenue is recognized when the Company transfers control of the service by completing the referral, as this represents the point at which the Company’s obligation is fulfilled and the customer (the agent) simultaneously receives and consumes the benefits.

The transaction price consists of a referral fee, which is negotiated with the agent on a case-by-case basis. As the referral fee is contingent upon the agent’s acceptance of the referral and subsequent income received from the agent, revenue is constrained until it is probable that a significant reversal will not occur. Accordingly, revenue is recognized at the point in time when the referral fee is received from the agent, as this is when the uncertainty surrounding the consideration is resolved and the Company’s right to consideration becomes unconditional.

Revenue from egg freezing and storage facility

The Company provides access the facility to its customers. Upon request for the service, which is agreed verbally and followed by signed consent form from the customer, the Company makes available access to the facility with no further substantial involvement. Revenue is recognized at a point in time when the facility is made available to the customer at the agreed consideration by the provision of specific address within the facility as maintained in the patient file. The receipt of consideration is assured as payment is required upfront.

Principal versus agency considerations

The Company follows the guidance provided in ASC 606, Revenue from Contracts with Customers, for determining whether the Company is the principal or an agent in arrangements with customers that involve another party that contributes to the provision of services to a customer. In these instances, the Company determines whether it has promised to provide the service itself (as principal) or to arrange for the specified service to be provided by another party (as an agent). This determination is a matter of judgment that depends on the facts and circumstances of each arrangement. The Company recognizes revenue from the performance of the procedures and treatment on a gross basis as the Company is responsible for the fulfillment, controls the delivery of the promised service, and has full discretion in establishing prices and therefore is the principal in the arrangement.

Contract related assets and liabilities are classified as current assets and current liabilities.

Account receivables, net

Accounts receivable, net are stated at the original amount less an allowance for expected credit loss on such receivables. The allowance for expected credit loss is estimated based upon the Company’s assessment of various factors including historical experience, the age of the accounts receivable balances, current general economic conditions, future expectations and customer specific quantitative and qualitative factors that may affect the Company’s customers’ ability to pay. An allowance is also made when there is objective evidence for the Company to reasonably estimate the amount of probable loss.

Contract liabilities

Contract liabilities represent considerations received from customers in advance of satisfying the Company’s performance obligations under the contract. These amounts are expected to be earned within 12 months and are classified as current liabilities.

Expected credit loss

ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments requires entities to use a current lifetime expected credit loss methodology to measure impairments of certain financial assets. Using this methodology will result in earlier recognition of losses than under the current incurred loss approach, which requires waiting to recognize a loss until it is probable of having been incurred. There are other provisions within the standard that affect how impairments of other financial assets may be recorded and presented, and that expand disclosures. Expected credit losses are probability-weighted estimates of credit losses. Credit losses are measured at the present value of all cash shortfalls (i.e., the difference between the cash flows due to the entity in accordance with the contract and the cash flows that the Company expects to receive). ECLs are discounted at the effective interest rate of the financial asset.

Retirement benefits

Retirement benefits in the form of mandatory government-sponsored defined contribution plans are charged to either expense as incurred or allocated to wages as part of cost of revenues.

Leases

The Company measured the lease in accordance to ASU 2016-02, “Leases” (Topic 842). Lease terms used to calculate the present value of lease payments generally do not include any options to extend, renew, or terminate the lease, as the Company does not have reasonable certainty at lease inception that these options will be exercised. The Company generally considers the economic life of its operating lease ROU assets to be comparable to the useful life of similar owned assets. The Company has elected the short-term lease exception, therefore operating lease ROU assets and liabilities do not include leases with a lease term of twelve months or less. Its leases generally do not provide a residual guarantee. The operating lease ROU asset also excludes lease incentives. Lease expense is recognized on a straight-line basis over the lease term.

Income Taxes

The Company recognizes deferred income tax assets or liabilities for expected future tax consequences of events recognized in the consolidated financial statements or tax returns. Under this method, deferred income tax assets and liabilities are determined based on the differences between the financial reporting and income tax bases of assets and liabilities and are measured using the income tax rates that will be in effect when the differences are expected to reverse. Valuation allowances are provided when it is more likely than not that a deferred tax asset is not realizable or recoverable in the future.

The Company determines that the tax position is more likely than not to be sustained and records the largest amount of benefit that is more likely than not to be realized when the tax position is settled. the Company recognizes interest and penalties, if any, related to uncertain tax positions in income tax expense.

Comprehensive Income

The Company presents comprehensive income in accordance with ASC Topic 220, Comprehensive Income. ASC Topic 220 states that all items that are required to be recognized under accounting standards as components of comprehensive income be reported in the consolidated financial statements. The components of comprehensive income were the net income for the years and the foreign currency translation adjustments.

Earnings per share

The Company computes earnings per share (“EPS”) following ASC Topic 260, “Earnings per share”. Basic EPS is measured as the income or loss available to common shareholders divided by the weighted average common shares outstanding for the period. Diluted EPS presents the dilutive effect on a per-share basis from the potential conversion of convertible securities or the exercise of options and or warrants; the dilutive impacts of potentially convertible securities are calculated using the as-if method. Potentially anti-dilutive securities (i.e., those that increase income per share or decrease loss per share) are excluded from diluted EPS calculation.

Related parties

The Company adopted ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.

Commitments and contingencies

In the normal course of business, the Company is subject to contingencies, including legal proceedings and claims arising out of the business that relate to a wide range of matters, such as government investigations and tax matters. The Company recognizes its liability for such contingency if it determines it is probable that a loss has occurred and a reasonable estimate of the loss can be made. The Company may consider many factors in making these assessments including historical and the specific facts and circumstances of each matter.

Non-controlling interests

Non-controlling interests are presented as a separate component of equity on the consolidated balance sheets and net (loss) income and other comprehensive loss are attributed to controlling and non-controlling interests respectively.

Concentration of risks

Concentration of credit risk

Financial instruments that potentially expose us to concentrations of credit risk consist primarily of cash and cash equivalents and account receivable. The Company places cash and cash equivalents with financial institutions with high credit ratings and quality.

Accounts receivable primarily comprise of amounts receivable from the service customers. The Company conducts credit evaluations of customers, and generally does not require collateral or other security from its customers. The Company establishes an allowance for doubtful accounts primarily based upon the factors surrounding the credit risk of specific customers. Furthermore, the risk is mitigated by ascertaining upfront payments for services prior to their performance.

Financial instruments

The Company’s financial instruments, including cash and cash equivalents, accounts receivables, net, deposits, other receivables and deferred IPO cost, net, loan to A SPAC I, accounts payables, accrued liabilities and other payables, and due from (to) shareholders, have carrying amounts that approximate their fair values due to their short maturities. ASC Topic 820, “Fair Value Measurements and Disclosures” requires disclosing the fair value of financial instruments held by the Company. ASC Topic 825, “Financial Instruments” defines fair value and establishes a three-level valuation hierarchy for disclosures of fair value measurement that enhances disclosure requirements for fair value measures. The carrying amounts reported in the consolidated balance sheets for cash and cash equivalents, accounts and other receivables, accounts and other payables, accrued liabilities and amounts due from (to) related parties each qualify as financial instruments and are a reasonable estimate of their fair values because of the short period between the origination of such instruments and their expected realization and their current market rate of interest. The three levels of valuation hierarchy are defined as follows:

●

Level 1 — inputs to the valuation methodology used quoted prices for identical assets or liabilities in active markets.

●

Level 2 — inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets and information that are observable for the asset or liability, either directly or indirectly, for substantially the financial instrument’s full term

●

Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value measurement.

The Company analyzes all financial instruments with features of both liabilities and equity under ASC 480, “Distinguishing Liabilities from Equity” and ASC 815.

Recently issued accounting pronouncements

The FASB has introduced expanded income tax disclosure requirements under ASU 2023-09 to improve transparency. Companies will now need to provide a detailed reconciliation of their effective tax rate, breaking down federal, state, and foreign taxes, as well as specific categories like tax credits and foreign earnings. Additionally, businesses must disclose income taxes paid by jurisdiction, offering investors greater clarity on tax obligations. These changes apply to both public and private companies, with annual reporting periods beginning after December 15, 2024 (2025 for calendar-year entities). This update aims to reduce ambiguity in tax reporting and align disclosures with investor needs.

A major shift in digital asset accounting, ASU 2023-08 requires companies to measure certain crypto assets (e.g., Bitcoin, Ethereum) at fair value rather than applying the previous impairment-only model. This means entities must recognize quarterly fair value adjustments in their financial statements, increasing volatility in reported earnings but improving transparency. The standard applies to fiscal years beginning after December 15, 2024, and impacts both corporate treasuries and investment firms holding cryptocurrencies. This change aligns GAAP closer to fair value accounting seen in other investment holdings, addressing criticisms of the old impairment approach.

In November 2024, the FASB issued ASU 2024-03, *Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses*, which requires public entities to disclose, in a tabular format in the notes to the financial statements, specific information about certain costs included in common expense captions. This standard mandates the disaggregation of natural expenses—such as employee compensation, depreciation, and inventory costs—from broader captions like “cost of services” or “selling, general and administrative expenses.” Although this ASU is effective for annual reporting periods beginning after December 15, 2026, and interim periods thereafter, with early adoption permitted, the Company is currently evaluating the potential impact of this new guidance on its financial statement disclosures.

In July 2025, the FASB issued ASU 2025-05, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets, which introduces a practical expedient to simplify the application of the current expected credit loss (CECL) model for current accounts receivable and contract assets arising from ASC 606 revenue transactions. Such practical expedient permits entities to assume that current economic conditions as of the balance sheet date will remain unchanged for the remaining life of these short-term assets, eliminating the need to develop and document forward-looking macroeconomic forecasts. For healthcare entities with significant patient accounts receivable, third-party payor contract assets, or government reimbursement receivables, this simplification reduces compliance costs and complexity while continuing to require consideration of historical loss experience and current conditions such as customer-specific financial distress or changes in credit policies. The guidance is effective for annual periods beginning after December 15, 2025, applied prospectively, and early adoption is permitted. The Company plans to adopt this practical expedient and will update its credit loss estimation policies and related disclosures accordingly.

Save for elsewhere disclosed, the Company does not believe other recently issued but not yet effective accounting standards, if currently adopted, would have a material effect on the Company’s consolidated balance sheet, statement of operations and comprehensive income (loss) and statement of cash flows.

Audited Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Dec. 31, 2023

Income Statement [Abstract]

Revenues

$ 4,726,433

$ 5,433,375

$ 5,136,153

Cost of revenues

(3,770,587)

(3,606,481)

(3,454,368)

Gross profit

955,846

1,826,894

1,681,785

Operating expenses

Selling and marketing expenses

(1,188,711)

(206,314)

(18,030)

General and administrative expenses

(10,493,596)

(2,781,075)

(1,621,513)

Total operating expenses

(11,682,307)

(2,987,389)

(1,639,543)

Operating (loss) income

(10,726,461)

(1,160,495)

42,242

Other income (expenses), net

Other income, net

(8,099)

971,391

111,837

Bargain purchase gain

21,653,835

Loss on digital assets, net

(332,480)

Loss on financial assets, net

(700,631)

Gain on embedded derivative

456,731

Interest income

2,251

6,953

518

Interest expense

(616,423)

(778,656)

(46,179)

Total other income (expenses), net

20,455,184

199,688

66,176

Income (Loss) before taxes

9,728,723

(960,807)

108,418

Tax income (expense)

486,706

Net income (loss)

9,728,723

(474,101)

108,418

Less: net (loss) income attributable to non-controlling interests

(150,685)

50,542

(21,775)

Net income (loss) attributable to the shareholders of the Company

9,879,408

(524,643)

130,193

Other comprehensive (loss) income

Total comprehensive (loss) income

(222,944)

32,529

(22,704)

9,505,779

(441,572)

85,714

Less: total comprehensive (loss) income attributable to non-controlling interests

(211,683)

56,908

(27,621)

Total comprehensive income (loss) attributable to the shareholders of the Company

$ 9,717,462

$ (498,480)

$ 113,335

Earnings per share – basic (in Dollars per share)

$ 214.73

$ (4,408.76)

$ 13,019.3

Earnings per share – diluted (in Dollars per share)

$ 3.04

$ (4,408.76)

$ 13,019.3

Weighted average shares outstanding basic (in Shares)

^[1]

46,009

119

Weighted average shares outstanding diluted (in Shares)

^[1]

3,250,020

119

[1]

The shares as presented have been adjusted retrospectively for Reverse Share Splits effected in February 2025 of 1 share for every 20 existing shares issued, in May 2025 of 1 share for every 10 existing share issued, in August 2025 of 1 share for every 5 shares issued, in December 2025 of 1 share for every 5 shares issued, in January 26, 2026 of 1 share for every 3 shares issued and in March 2026 of 1 share for every 4 shares issued respectively.

Related Party Balances and Transactions - Schedule of Consolidated Financial Statements (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Directors’ remuneration to Mr. Siu Wing Fung, Alfred [Member]
Schedule of Consolidated Financial Statements [Line Items]
Transactions with related parties	$ 325,000	$ 190,000
Directors’ remuneration to Ms. Fong Hei Yue, Tina [Member]
Schedule of Consolidated Financial Statements [Line Items]
Transactions with related parties	325,000	190,000
Director’s bonus of Mr. Siu Wing Fung, Alfred [Member]
Schedule of Consolidated Financial Statements [Line Items]
Transactions with related parties	750,000
Director’s welfare, accommodation and insurance to Mr. Siu Wing Fung, Alfred [Member]
Schedule of Consolidated Financial Statements [Line Items]
Transactions with related parties	393,103
Advisory services on fund raising project to Mr Siu, Daniel [Member]
Schedule of Consolidated Financial Statements [Line Items]
Transactions with related parties	219,045
Consulting services on fund raising project to Mr Siu, Jasper [Member]
Schedule of Consolidated Financial Statements [Line Items]
Transactions with related parties	65,000
Marketing service fee to Harcourt Limited [Member]
Schedule of Consolidated Financial Statements [Line Items]
Transactions with related parties	$ 230,769

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 12
-Subsection 04
-Paragraph a
-Publisher SEC

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 9
-Subsection 06
-Publisher SEC

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 7
-Subsection 05
-Paragraph c
-Subparagraph Schedule II
-Publisher SEC

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name Regulation S-X (SX)
-Number 210
-Section 5
-Subsection 04
-Paragraph c
-Subparagraph Schedule I
-Publisher SEC

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.9-06)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.7-05(c)(Schedule II))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479913/944-10-S99-3

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 205
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 6
-Subparagraph (SX 210.5-04(c)(Schedule I))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480922/205-10-S99-6

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4

Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3

Reference 10: http://www.xbrl.org/2003/role/recommendedDisclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481231/810-10-45-11

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 205
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 7
-Subparagraph (SAB Topic 1.B.2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480922/205-10-S99-7

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 205
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481003/205-10-S50-2

Statement of Financial Position [Abstract]

Audited Consolidated Balance Sheets (Parentheticals) - $ / shares

12 Months Ended

Dec. 31, 2025

Dec. 31, 2024

Ordinary shares, no par value (in Dollars per share)

$ 0

Ordinary shares, unlimited authorized shares

Unlimited

Ordinary shares, shares issued (in Shares)

^[1]

240,622

380

Ordinary shares, shares outstanding (in Shares)

^[1]

240,622

380

[1]

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S45
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480100/505-10-S45-3

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477657/942-210-S45-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478478/942-210-S50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.6-05(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(4)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(16)(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(7))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

RELATED PARTY BALANCES AND TRANSACTIONS

Convertible Notes And Derivative Liability and Warrants - Schedule of Transaction Costs on Issuance of Notes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Schedule of Transaction Costs on Issuance of Notes [Abstract]
Balance at beginning of the year	$ 648,232
Add: capitalized during the year	564,000	929,500
Less: charged to additional paid in capital for converted notes during the year	(777,836)
Less: amortized during the year	(86,080)	(281,268)
Ending balance	$ 348,316	$ 648,232

Fees Summary	Aug. 19, 2026 USD ($)
Fees Summary [Line Items]
Total Offering	$ 10,000,000.00
Previously Paid Amount	0.00
Total Fee Amount	1,381.00
Total Offset Amount	0.00
Net Fee	$ 1,381.00

Related Party Balances and Transactions

12 Months Ended

Dec. 31, 2025

NOTE 19 — RELATED PARTY BALANCES AND TRANSACTIONS

The summary of amount due from and due to related parties as the following:

	Relationship	December 31, 2025			December 31, 2024
Due from shareholders consist of the following:
Mr. Siu Wing Fung, Alfred (“Mr. Siu”)	Shareholder and director	$	—		$	404,549
Harcourt Limited	A related party (note 1)	$	110,232			—

Due to a related party consist of the following:
Mr. Siu Wing Fung, Alfred (“Mr. Siu”)	Shareholder and director		(116,653	)		—
Ms. Fong Hei Yue, Tina (“Ms. Fong”)	Shareholder and director		—			(497,200	)
Harcourt Limited	A related party (note 1)	$	—		$	(61,802	)

Note:

(1)	The directors and shareholders of Harcourt Limited are Mr. Siu and Ms. Fong, Harcourt Limited therefore has the common ultimate beneficial owners with the Company.

The balance due from shareholders consist of the following:

	December 31, 2025			December 31, 2024
Due from/ (to) shareholders/ related party	$	(6,421	)	$	(154,453	)
Less: allowance for expected credit loss		—			—
	$	(6,421	)	$	(154,453	)

The movement of allowances for expected credit loss is as follow:

	December 31, 2025		December 31, 2024
Balance at beginning of the year	$	—	$	(17,818	)
Reversal of Provision / (Provision)		—		(17,818	)
Ending balance	$	—	$	—

In addition to the transactions and balances detailed elsewhere in these consolidated financial statements, the Company had the following transactions with related parties:

	December 31, 2025		December 31, 2024
Directors’ remuneration to Mr. Siu Wing Fung, Alfred	$	325,000	$	190,000
Directors’ remuneration to Ms. Fong Hei Yue, Tina		325,000		190,000
Director’s bonus of Mr. Siu Wing Fung, Alfred		750,000		—
Director’s welfare, accommodation and insurance to Mr. Siu Wing Fung, Alfred		393,103		—
Advisory services on fund raising project to Mr Siu, Daniel		219,045		—
Consulting services on fund raising project to Mr Siu, Jasper		65,000		—
Marketing service fee to Harcourt Limited		230,769		—

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

Disaggregated Revenues

12 Months Ended

Dec. 31, 2025

Disaggregated Revenues [Abstract]

DISAGGREGATED REVENUES

NOTE 17 — DISAGGREGATED REVENUES

The Company’s main business operations are to provide: (i) IVF treatment service; and (ii) fertility referral services.

Revenue from external customers	December 31, 2025		December 31, 2024
IVF treatment service	$	3,905,863	$	5,433,375
Fertility referral services		820,570		—
Total revenues	$	4,726,433	$	5,433,375

Geographical information

Revenue from external customers originated from	December 31, 2025		December 31, 2024
China / HK SAR		41,555	$	-
Kyrgyzstan		2,312,348		2,656,596
Cambodia		635,188		601,526
Thailand		1,691,862		2,175,253
US		45,480		-
Total revenues		4,726,433	$	5,433,375

The revenue information above is based on the locations where the revenue originated.

Long-lived assets located at	December 31, 2025		December 31, 2024
HK SAR	$	209,630		3,081
US		22,832,236		-
China		-		8,370
Cambodia		354,660		47,902
Thailand		311,845		312,313
	$	23,708,371		371,666

The Company’s long-lived assets consist of plant and equipment, net, intangible assets, net and operating leases right-of-use assets, net.

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

Deposit With Futures Broker, Net [Abstract]

Deposit With Futures Broker, Net

12 Months Ended

Dec. 31, 2025

Deposit With Futures Broker, Net

NOTE 9 — DEPOSIT WITH FUTURES BROKER, NET

During the year ended December 31, 2025, the Company engaged in trading of exchange-traded equity index futures through a margin account maintained with a regulated futures broker. These contracts were accounted for as derivative instruments under ASC 815, Derivatives and Hedging, and were not designated as hedging instruments for accounting purposes.

The margin deposit, which is denominated in US$, represents cash funds placed with the futures broker to support margin requirements and trading activities denominated in Japanese yen (“JPY) within the margin account. Realised gains and losses from futures transactions, along with brokerage fees, margin interest, and other associated charges, were accumulated within the margin account.

As of December 31, 2025, the Company had a margin deposit held with the broker of US$ 760,000, and a margin account of accumulated trading losses and margin-related charges of JPY 109,875,291 (US$700,631), which are presented as a net amount of US59,368.

Prior to the financial year end, the Company has ceased all derivative trading activities. Upon subsequent closure of the margin account in the near term, any remaining cash balances are expected to be remitted to the Company net of outstanding broker charges and financing costs.

All realised and unrealised gains and losses arising from futures trading activities during the year were recognized in earnings within other income (expense) in the consolidated statement of comprehensive income.

Fair Value Measurements

The futures contracts traded during the year were exchange-traded instruments valued using quoted prices in active markets and, when outstanding, would have been classified within Level 1 of the fair value hierarchy under ASC 820, Fair Value Measurement.

As of December 31, 2025, the Company held no derivative assets or liabilities subject to recurring fair value measurement.

Risks

12 Months Ended

Dec. 31, 2025

Risks [Abstract]

RISKS

NOTE 18 — RISKS

A. Credit risk

Accounts receivable

In order to minimize the credit risk, the management of the Company monitors and ensures that follow-up action is taken to recover overdue debts. The Company considers the probability of default upon initial recognition of asset and whether there has been a significant increase in credit risk on an ongoing basis throughout each reporting period. To assess whether there is a significant increase in credit risk, the Company compares the risk of a default occurring on the asset as at the reporting date with the risk of default as at the date of initial recognition. It considers available reasonable and supportive forward-looking information, such as GDP growth rate and nominal GDP per capita. Based on the impairment assessment performed by the Company, the directors consider the loss allowance for account receivables as of December 31, 2025 and December 31, 2024 to be $21 and $19 respectively.

Cash and cash equivalents

The credit risk on liquid funds is limited because the counterparties are banks with high credit ratings assigned by international credit-rating agencies. The Company is exposed to concentration of credit risk on liquid funds which are deposited with several banks with high credit ratings.

Deposits, prepayments and other receivables

The Company assessed the impairment for deposits and other receivables, due from shareholders individually based on internal credit rating and ageing of these debtors which, in the opinion of the directors, have no significant increase in credit risk since initial recognition. Based on the impairment assessment performed by the Company, the management consider the loss allowance for deposits and other receivables, due from shareholders as of December 31, 2025 and December 31, 2024 is $5, and $4, respectively. The loss allowance for deposits and other receivables, due from shareholders as of December 30, 2025 and December 31, 2024 is $0, and $0, respectively.

Receivables from agents

The Company assessed the impairment for receivables from agents based on ageing of these debts and the recoverability of the deposits distributed by the agents to their sub-agents. Based on the assessment performed by the Company, the management have written off an amount of $818,780 during the year which were deemed not recoverable. The loss allowance for receivables from agents as of December 31, 2025 and December 31, 2024 were $nil.

B. Interest risk

Cash flow interest rate risk

The Company is exposed to cash flow interest rate risk through the changes in interest rates related mainly to the Company’s variable-rates bank balances.

The Company currently does not have any interest rate hedging policy in relation to fair value interest rate risk and cash flow interest rate risk. The directors monitor the Company’s exposures on an ongoing basis and will consider hedging the interest rate should the need arises.

Sensitivity analysis

The sensitivity analysis below has been determined by assuming that a change in interest rates had occurred at the end of the reporting period and had been applied to the exposure to interest rates for financial instruments in existence at that date. 1% increase or decrease is used when reporting interest rate risk internally to key management personnel and represents management’s assessment of the reasonably possible change in interest rates.

If interest rates had been 1% higher or lower and all other variables were held constant, the Company’s net (loss) income for the period/years ended December 31, 2025 and December 31, 2024 would have increased or decreased by approximately $52,890 and $26,894, respectively.

Foreign currency risk

Foreign currency risk is the risk that the holding of foreign currency assets will affect the Company’s financial position as a result of a change in foreign currency exchange rates.

The Company’s monetary assets and liabilities are mainly denominated in HK$, THB and RMB which are the same as the functional currencies of the relevant group entities. Hence, in the opinion of the directors of the Company, the currency risk of US$ is considered insignificant. The Company currently does not have a foreign currency hedging policy to eliminate currency exposures. However, the directors monitor the related foreign currency exposure closely and will consider hedging significant foreign currency exposures should the need arise.

Market Liquidity Risk

NewGenIvf is exposed to market liquidity risk with respect to certain assets held on our balance sheet. Market liquidity risk is the risk that we cannot realize the fair value of our assets when needed due to insufficient market depth, disruption, or the absence of willing buyers. As of December 31, 2025, we held Solana as treasury investment. These assets trade in markets that may experience periods of reduced liquidity, particularly during periods of economic stress or market disruption.

C. Economic and political risks

The Company’s operations are mainly conducted in Thailand, Cambodia and Kyrgyzstan. Accordingly, the Company’s business, financial condition, and results of operations may be influenced by changes in the political, economic, and legal environments in Thailand, Cambodia and Kyrgyzstan.

The Company’s operations in Thailand, Cambodia and Kyrgyzstan are subject to special considerations and significant risks. These include risks associated with, among others, the political, economic and legal environment and foreign currency exchange. The Company’s results may be adversely affected by changes in the political and social conditions in Thailand, Cambodia and Kyrgyzstan, and by changes in governmental policies with respect to laws and regulations, anti-inflationary measures, currency conversion, remittances abroad, and rates and methods of taxation, among other things including natural disasters and wars.

The recent war involving the US, Israel, and Iran has severely disrupted international travel, beginning with the immediate closure of airspace over several Middle Eastern countries and the suspension of flights through critical hubs like Dubai and Doha, which has stranded hundreds of thousands of passengers. This has forced airlines to cancel thousands of flights or take longer, more expensive routes, leading to a surge in ticket prices and the imposition of new fuel surcharges that are affecting travelers globally. Governments have responded by issuing widespread “do not travel” warnings for the region and organizing evacuations, while embassies have halted routine visa services, further complicating international mobility. The compounded effect is a climate of uncertainty where even trips not destined for the Middle East face potential delays, higher costs, and complex rebooking challenges.

D. Inflation risk

Management monitors changes in prices levels. Historically inflation has not materially impacted the Company’s consolidated financial statements; however, significant increases in the price of labor that cannot be passed to the Company’s customers could adversely impact the Company’s results of operations. Moreover, the recent escalation of the US-Israel-Iran conflict poses a significant threat to the global economy, primarily through the disruption of oil supplies, with cascading effects on the real estate sector in the UAE and a broad economic downturn across Asia, including Hong Kong and China. As the conflict intensifies around the Strait of Hormuz—through which nearly 20% of the world’s oil passes—global oil prices have surged past $100 per barrel, raising fears of an extended energy crisis. Such increase in oil prices might lead to domino effect on the overall costs of business operation for NewGenIvf and NewGenIvf might not be able to pass the cost pressure to its customers.

The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (d)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-21

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/exampleRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 275
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Subsequent Events (Details) - USD ($)	Mar. 26, 2026	Jan. 26, 2026	Dec. 02, 2025	Mar. 25, 2026	Mar. 17, 2026	Feb. 02, 2026	Jan. 22, 2026	Jan. 13, 2026	Dec. 31, 2025
Securities Purchase Agreement [Member] \| Subsequent Event [Member]
Subsequent Events [Line Items]
Aggregate principal amount							$ 50,000
CFI Capital LLC [Member] \| Subsequent Event [Member]
Subsequent Events [Line Items]
Aggregate principal amount					$ 200,000
Firstfire Global Opportunities Fund, LLC [Member] \| Subsequent Event [Member]
Subsequent Events [Line Items]
Aggregate principal amount				$ 220,000
NewGenIvf Group Limited [Member] \| Subsequent Event [Member]
Subsequent Events [Line Items]
Ownership of subsidiary						100.00%		100.00%
Class A Ordinary Shares [Member]
Subsequent Events [Line Items]
Convertible notes outstanding									$ 600,000
Converted shares (in Shares)			190,319
Class A Ordinary Shares [Member] \| Subsequent Event [Member]
Subsequent Events [Line Items]
Convertible notes outstanding							$ 107,000
Converted shares (in Shares)	190,319	190,319

Audited Consolidated Balance Sheets - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current assets
Cash and cash equivalents	$ 758,621	$ 457,740
Accounts receivable, net	166,531	49,245
Inventories	335,360	80,813
Deposits, prepayments and other receivables, net	503,588	393,152
Deposit for land acquisition	4,614,749
Deposit with a digital asset custodian	34,987	1,000,000
Deposit with futures broker, net	59,369
Receivable from agents, net	794,116	1,191,795
Deferred offering costs	116,250
Total current assets	7,383,571	3,172,745
Non-current assets
Plant and equipment, net	1,789,110	273,096
Right-of-use assets, net	504,192	98,570
Intangible assets	21,415,069
Digital asset, at fair value	1,630,827
Other receivable, deposit and other receivables, net		33,333
Total non-current assets	25,339,198	404,999
TOTAL ASSETS	32,722,769	3,577,744
Current liabilities
Accounts payable	779,280	1,298,964
Accrued liabilities and other payables	711,892	500,729
Contract liabilities	111,981	63,489
Operating lease liabilities, current	238,105	108,526
Convertible notes	256,056	82,447
Embedded derivative liability	262,616
Promissory note		500,000
Taxes payable		11,746
Total current liabilities	2,366,351	2,720,354
Non-current liabilities
Operating lease liabilities, non-current	272,359	10,231
Convertible notes, non-current	4,097,366	2,328,916
Total non-current liabilities	4,369,725	2,339,147
Total liabilities	6,736,076	5,059,501
Shareholders’ equity
Ordinary shares, no par value, unlimited authorized shares and 240,622 and 380 shares issued and outstanding as of December 31, 2025 and December 31, 2024 respectively
Subscription receivable		(204,000)
Additional paid-in capital	17,881,176	122,505
Retained earnings / (Accumulated deficit)	8,893,414	(985,994)
Accumulated other comprehensive (loss) income	(143,071)	18,875
Equity attributable to the shareholders of the Company	26,631,519	(1,048,614)
Non-controlling interests	(644,826)	(433,143)
Total shareholders’ equity	25,986,693	(1,481,757)
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	32,722,769	3,577,744
Related Party
Current liabilities
Due to related parties	$ 6,421	$ 154,453

Equity (Details) - USD ($)

12 Months Ended

Mar. 16, 2026

Jan. 26, 2026

Dec. 01, 2025

Aug. 03, 2025

May 06, 2025

Mar. 31, 2025

Feb. 28, 2025

Feb. 11, 2025

Feb. 03, 2025

Jan. 21, 2025

Dec. 31, 2024

Dec. 24, 2024

Dec. 12, 2024

Dec. 10, 2024

Nov. 21, 2024

Jun. 03, 2024

Apr. 17, 2024

Dec. 04, 2023

Jan. 10, 2023

Dec. 31, 2025

Dec. 31, 2023

Ordinary shares, shares issued

Voting rights

one

^[1]

380

240,622

Ordinary shares with par value (in Dollars per share)

$ 0

Ordinary shares with par value (in Dollars per share)

Reverse stock split, description

454,812

Reverse stock split

0.5

0.42

0.15

0.58

0.45

$ 250,000,000

Purchase price (in Dollars)

2,500,000

102,890,000

53,600,000

$ 2,866,856

Consulting services term

1 year

Reverse stock split shares

141,661

Valued at per share (in Dollars per share)

$ 6

Ordinary Shares [Member]

Ordinary shares, shares authorized

50,000,000

^[2]

Purchase price (in Dollars)

^[2]

Subsequent Event [Member]

Reverse stock split shares

141,661

MicroSort Reproductive Technology [Member]

Valued at per share (in Dollars per share)

Reverse stock split

125,000

$ 2.06

Professional Party [Member]

Increase in paid-in capital (in Dollars)

1,365

Consulting service term

10 years

$ 812,300

DoubleClick Services Limited [Member]

Increase in paid-in capital (in Dollars)

3,450

Reverse stock split

1.15

Consulting service term

10 years

$ 2,054,556

NewGenIvf Limited [Member]

100,000,000

M&A [Member]

White Lion Purchase Agreement [Member]

300,000,000

Class A Ordinary Shares [Member] | SPAC (Holdings) Group Corp [Member]

$ 500,000,000

Ordinary shares, shares issued

Class A Ordinary Shares [Member] | MicroSort Reproductive Technology [Member]

Ordinary shares, shares issued

Class A Ordinary Shares [Member] | White Lion [Member]

Purchase price (in Dollars)

30,000

25,000

9,500

35,000

$ 204,000

$ 160,050

$ 1,572,186

$ 276,850

[1]

[2]

Disaggregated Revenues - Schedule of Business Operations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Schedule of Business Operations [Line Items]
Total revenues	$ 4,726,433	$ 5,433,375	$ 5,136,153
IVF treatment service [Member]
Schedule of Business Operations [Line Items]
Total revenues	3,905,863	5,433,375
Fertility referral services [Member]
Schedule of Business Operations [Line Items]
Total revenues	$ 820,570

Summary of Significant Accounting Policies [Abstract]

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 31, 2025

Principles of consolidation and basis of preparation

Business combination and gain on bargain purchase

Segmental Reporting

Use of estimates

Foreign currency translation

		2025		2024		2023
Period-end	$: HK$		7.8000		7.8000		7.8000
Period average	$: HK$		7.8000		7.8000		7.8000
Period-end	$: THB		31.4215		34.3353		34.2265
Period average	$: THB		31.7436		35.2262		34.7867
Period-end	$: RMB		7.2001		7.2994		7.0971
Period average	$: RMB		7.2327		7.1946		7.0835

Cash and cash equivalents

Deposits, prepayments other receivables, net

Deposits, other receivables, net primarily include deposits paid to suppliers and prepaid expenses.

Digital assets, fair value

Share based compensation

Share-based compensation cost is recognized over the requisite service period for employees and over the service period for non employees.

Property and equipment, net

Furniture and fixtures		3 – 5 years
Leasehold improvements		the lesser of useful life or term of lease
Medical instruments		3 – 10 years
Motor vehicle		3 – 5 years
Office equipment		3 – 5 years

Intangible Assets

As of December 31, 2025, and 2024, the Company did not record an impairment on the intangible assets.

Impairment of long-lived assets

There was no impairment loss on plant and equipment for the year ended December 31, 2025 and 2024.

Deposit with futures broker, net

Upon closure of a margin account, cash proceeds are expected to be received net of outstanding broker charges and financing costs.

Inventories

Deferred offering costs

Other borrowings

Convertible Instruments

Warrants

Equity-classified

Liability-classified

No liability classified warrants have been issued as of December 31, 2025.

Promissory Notes

Ordinary shares

The Company’s ordinary shares are stated at no par value. The difference between the consideration received, net of issuance cost, is recorded in additional paid-in capital.

Revenue recognition

	(1)	identify its contracts with customers;

	(2)	identify its performance obligations under those contracts;

	(3)	determine the transaction prices of those contracts;

	(4)	allocate the transaction prices to its performance obligations in those contracts; and

	(5)	recognize revenue when each performance obligation under those contracts is satisfied. Revenue is recognized when promised services are transferred to the client in an amount that reflects the consideration expected in exchange for those services.

The Company derives its revenues from two sources: (1) revenue from IVF treatment, and (2) revenue from fertility referral services.

Revenue from IVF treatment

Revenue from Fertility Referral services

Revenue from egg freezing and storage facility

Principal versus agency considerations

Contract related assets and liabilities are classified as current assets and current liabilities.

Account receivables, net

Contract liabilities

Expected credit loss

Retirement benefits

Retirement benefits in the form of mandatory government-sponsored defined contribution plans are charged to either expense as incurred or allocated to wages as part of cost of revenues.

Earnings per share

The Company adopted ASC 850, Related Party Disclosures, for the identification of related parties and disclosure of related party transactions.

Commitments and contingencies

Non-controlling interests

Concentration of risks

Concentration of credit risk

Financial instruments

●

Level 1 — inputs to the valuation methodology used quoted prices for identical assets or liabilities in active markets.

●

Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value measurement.

The Company analyzes all financial instruments with features of both liabilities and equity under ASC 480, “Distinguishing Liabilities from Equity” and ASC 815.

Recently issued accounting pronouncements

Convertible Notes And Derivative Liability and Warrants - Schedule of Outstanding Convertible Notes (Details) - Convertible Notes [Member] - Level 2 [Member]	12 Months Ended
	Dec. 31, 2025 USD ($) $ / shares
JAK & affiliated holders [Member]
Debt Instrument [Line Items]
Principal Amount	$ 3,150,000
Conversion Price (in Dollars per share) \| $ / shares	$ 1.7
Coupon Rate	10.00%
Issuance Date	Jun. 03, 2025
Maturity Date	Jun. 02, 2028
Fair Value at amount	$ 2,831,611
JAK & affiliated holders [Member]
Debt Instrument [Line Items]
Principal Amount	$ 1,475,000
Conversion Price (in Dollars per share) \| $ / shares	$ 0.63
Coupon Rate	14.75%
Issuance Date	Jul. 16, 2025
Maturity Date	Jan. 16, 2030
Fair Value at amount	$ 1,736,145
Vanquish Funding Group Inc [Member]
Debt Instrument [Line Items]
Principal Amount	$ 257,000
Conversion Price, discount	25.00%
Conversion Price, trading days	10 days
Coupon Rate	10.00%
Issuance Date	Oct. 15, 2025
Maturity Date	Jul. 30, 2026
Fair Value at amount	$ 257,673
Labrys Fund II, LP [Member]
Debt Instrument [Line Items]
Principal Amount	$ 250,000
Conversion Price, discount	15.00%
Conversion Price, trading days	10 days
Coupon Rate, value	$ 39,285.71
Coupon Rate, installments	6
Issuance Date	Nov. 12, 2025
Maturity Date	Nov. 11, 2026
Fair Value at amount	$ 156,063
Vanquish Funding Group Inc [Member]
Debt Instrument [Line Items]
Principal Amount	$ 157,000
Conversion Price, discount	25.00%
Conversion Price, trading days	10 days
Coupon Rate	10.00%
Issuance Date	Nov. 04, 2025
Maturity Date	Jul. 30, 2026
Fair Value at amount	$ 235,900

Accounts Receivable, Net - Schedule of Movement Allowances for Expected Credit Loss (Details) - Movement of Allowances [Member] - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Schedule of Movement Allowances for Expected Credit Loss [Abstract]
Balance at beginning of the year	$ (19)	$ (19)
Reversal of expected credit losses	(2)
Ending balance	$ (21)	$ (19)

Contract Liabilities - Schedule of Contract Liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Schedule of Contract Liabilities [Abstract]
Balance at beginning of year	$ 63,489	$ 7,937
Advance billings to customers during the year	57,274	75,340
Recognized to revenue during the year	(8,782)	(19,788)
Balance at end of year	$ 111,981	$ 63,489

Disaggregated Revenues - Schedule of Revenue Information Based on the Locations (Details) - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024
Schedule of Revenue Information Based on the Locations [Line Items]
Long-lived assets, total	$ 23,708,371	$ 371,666
HK SAR [Member]
Schedule of Revenue Information Based on the Locations [Line Items]
Long-lived assets, total	209,630	3,081
US [Member]
Schedule of Revenue Information Based on the Locations [Line Items]
Long-lived assets, total	22,832,236
China [Member]
Schedule of Revenue Information Based on the Locations [Line Items]
Long-lived assets, total		8,370
Cambodia [Member]
Schedule of Revenue Information Based on the Locations [Line Items]
Long-lived assets, total	354,660	47,902
Thailand [Member]
Schedule of Revenue Information Based on the Locations [Line Items]
Long-lived assets, total	$ 311,845	$ 312,313

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 40
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Convertible Notes And Derivative Liability and Warrants [Abstract]

Convertible Notes And Derivative Liability and Warrants

12 Months Ended

Dec. 31, 2025

CONVERTIBLE NOTES AND DERIVATIVE LIABILITY AND WARRANTS

NOTE 12 — CONVERTIBLE NOTES AND DERIVATIVE LIABILITY AND WARRANTS

Convertible Notes

Convertible notes, at amortised cost are as follows:

	December 31, 2025			December 31, 2024

Convertible notes issued	$	4,701,738			3,059,595
Less: Deferred debt issuance cost	$	(348,316	)		(648,232	)
Convertible notes, net	$	4,353,422			2,411,363

Presented as:
Current liability	$	256,056			82,447
Non-current liability		4,097,366			2,328,916
Convertible notes, net	$	4,353,422			2,411,363

As of December 31, 2025, the Company had the following outstanding convertible notes:

Note Holders	Principal Amount		Conversion Price	Coupon Rate		Issuance Date	Maturity Date	Fair Value at December 31, 2025		Fair Value level
JAK & affiliated holders	$	3,150,000	1.7	10	%	2025-06-03	2028-06-02	$	2,831,611	Level 2
JAK & affiliated holders		1,475,000	0.63	14.75	%	2025-07-16	2030-01-16		1,736,145	Level 2
Vanquish Funding Group Inc		257,000	25% discount of lowest traded price during 10 trading days immediately preceding the conversion date	10	%	2025-10-15	2026-07-30		257,673	Level 2
Labrys Fund II, LP		250,000	15% discount of lowest traded price during 10 trading days immediately preceding the conversion date	USD 39,285.71 for 6 instalments		2025-11-12	2026-11-11		156,063	Level 2
Vanquish Funding Group Inc		157,000	25% discount of lowest traded price during 10 trading days immediately preceding the conversion date	10	%	2025-11-04	2026-07-30		235,900	Level 2

During the year period ended December 31, 2025, a total of $7,200,000 of convertible promissory notes were issued with a discount of 7% to JAK. These Notes are to be settled by way of cash or may be converted to Class A ordinary shares. The conversion of these notes is subject to certain criterions as mentioned in the Convertible Note Agreements, which include a beneficiary cap of 9.9% of shareholdings in the Company by JAK.

On October 15, 2025, the Company entered into an additional Securities Purchase Agreement with Vanquish Funding Group Inc. (“Vanquish SPA”), pursuant to which, amongst other things, (i) the Company agreed to sell a convertible note in the aggregate principal amount of $257,000, convertible into Class A Ordinary Shares pursuant to its terms; and (ii) the parties may agree to additional tranches of funding up to $2,200,000 during the following twelve months. The first tranche of $257,000 was received on October 15, 2025. The second tranche of $157,000 was received on November 10, 2025. The third tranche of $107,000 was received on January 30, 2026.

On November 12, 2025, the Company entered into a Securities Purchase Agreement with Labrys Fund II, L.P. (“Labrys SPA”), pursuant to which, amongst other things, (i) the Company agreed to sell a convertible note in the aggregate principal amount of $250,000, convertible into Class A Ordinary Shares pursuant to its terms and the funding of $250,000 was received on November 15, 2025.

During the year ended December 31, 2025, a total of $ 2,725,000 of convertible notes were converted into 58,424 ordinary shares by the note holder (adjusted by Reverse Stock Splits in 2025 and 2026 as of this report date), thereby increasing our shareholder equity by the same amount.

During the year ended December 31, 2024, a total of $5,800,000 of convertible promissory notes were issued with a discount of 7%. These Notes are to be settled by way of cash or may be converted to Class A ordinary shares. The conversion of these notes are subject to certain criterions as mentioned in the Convertible Note Agreements, which include a beneficiary cap of 9.99% of shareholdings in the Company by JAK.

During the year ended December 31, 2024, a total of $2,650,000 of convertible notes were converted into 117 (adjusted by four Reverse Stock Splits in 2025 and two Reverse Stock Splits on January 26, 2026 and March 16, 2026) ordinary shares by the note holder, thereby increasing our shareholder equity by the same amount.

Interest expense amounted to $504,136 and $765,177 for the period ended December 31, 2025 and December 31, 2024 respectively and has been calculated based on the effective interest rate for each convertible note.

The transaction costs incurred on issuance of the Notes are capitalized and amortised over the term of the Notes as follows:

	December 31, 2025			December 31, 2024
Balance at beginning of the year	$	648,232		$	-
Add: capitalized during the year		564,000			929,500
Less: charged to additional paid in capital for converted notes during the year		(777,836	)		-
Less: amortized during the year		(86,080	)		(281,268	)
Ending balance	$	348,316		$	648,232

Derivative liability

Pursuant to ASC 815, a derivative liability had arisen from the issuance of convertible bonds which have the option of being converted to or exchanged for Class A ordinary shares at any time from date of issuance. The derivative liability is assessed to be a debt requiring to be bifurcated from the host contract and recorded at the fair value.

However, the conversion to ordinary shares is subject to certain terms and criteria as set within the Agreement, which includes restriction of conversion if the shareholdings by the note holder before and after the conversion exceeds 9.99%, for JAK & affiliated holders and Labrys Fund II, LP, as revised and 4.99% for Vanquish Funding Group Inc. As of December 31, 2025, the threshold has not been met, and accordingly the derivative is assessed to have a value of US$262,616 for the portions convertible to the extent of threshold, where relevant.

Free standing instruments – warrants

During the financial year ending December 31, 2025 and 2024, JAK & affiliated holders were issued with 2,142,940 and 3,555,678 warrants respectively to purchase additional Class A ordinary shares at an exercise price of $2.71 and $2.71, respectively (as adjusted for the effects of the reverse stock split in May 2025).

The exercise of these warrants is subject to a 9.99% beneficial cap, as revised, which restricts the holder from exceeding shareholdings in excess of the cap in the Company. As of December 31, 2025 and 2024, the derivative is assessed to have a nil value in view of the cap assessed to have been met with the exercise of the tab convertible notes above.

	December 31, 2025			December 31, 2024
Warrant units:
Balance at beginning of the year^*		3,555,678			-
Warrants issued		2,142,940			3,555,678
Less: Exercised		(4,474,290	)		-
Ending balance		1,224,328			3,555,678

*	Adjusted for the effects of the RSS in May 2025.

Public and Private – warrants

In connection with its initial public offering, the Company had issued 5,175,000 public warrants and 3,145,000 private warrants in a private placement transaction. Each warrant entitles the holder to purchase one ordinary share of the Company at an exercise price of $11.50 per share (subject to adjustment for share capital reorganisations and reverse stock splits).

The warrants may be exercised for cash or on a cashless basis at the holder’s option and are not redeemable by the Company. The warrants are exercisable commencing on the later of:

●

twelve months after the date of the IPO prospectus, and

●

the completion of the Company’s initial business combination.

The warrants expire five years after the completion of the business combination, or earlier upon liquidation of the Company.

As at 31 December 2025 and 2024, there were 5,175,000 public warrants and 3,145,000 private warrants outstanding.

During the periods since issuance, the Company completed multiple reverse stock splits. As a result, the number of ordinary shares issuable upon exercise of the warrants and the exercise price have been proportionately adjusted in accordance with the warrant agreement.

As at 31 December 2025, the market price of the Company’s ordinary shares was significantly below the adjusted exercise price of the warrants. Accordingly, the warrants were out of the money as at the reporting date. Management does not expect the warrants to be exercised unless the market price of the ordinary shares exceeds the exercise price prior to expiry.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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