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Leases

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Leases [Abstract]

LEASES

NOTE 9 — LEASES

The Company has various operating leases for clinics and office spaces. The lease agreements do not specify an explicit interest rate. The Company’s management believes that the interest rate of 6.6% and 5% was the most indicative rate of the Company’s borrowing cost for the calculation of the present value of the lease payments.

As of September 30, 2024 and December 31, 2023, the right-of-use assets totaled $293,168 and $283,847, respectively.

As of September 30, 2024 and December 31,2023, lease liabilities consist of the following:

	September 30,		December 31,
	2024		2023
Lease liabilities – current portion	$	213,546	$	207,128
Lease liabilities – non-current portion		122,981		118,979
Total	$	336,527	$	326,107

Other lease information is as follows:

	September 30,			December 31,
	2024			2023
Weighted-average remaining lease term – operating leases		0.67 years			0.92 years
Weighted-average discount rate – operating leases		5	%		5	%
Short term lease cost	$	100,009		$	114,937

The following is a schedule of future minimum payments under operating leases as of September 30, 2024:

	September 30, 2024
Not later than 1 year	$	214,375
Between 1 to 2 years		84,910
Between 2 to 3 years		37,600
Total lease payments		336,885
Less: imputed interest		(358	)
Total operating lease liabilities, net of interest	$	336,527

NOTE 9 — LEASES

As of December 31, 2023 and 2022, the right-of-use assets totaled $283,847, and $383,670, respectively.

As of December 31, 2023 and 2022, lease liabilities consist of the following:

	December 31,
	2023		2022
Lease liabilities – current portion	$	207,128	$	184,651
Lease liabilities – non-current portion		118,979		242,187
Total	$	326,107	$	426,838

Other lease information is as follows:

	December 31,
	2023			2022
Weighted-average remaining lease term – operating leases		0.92 years			1.91 years
Weighted-average discount rate – operating leases		5	%		5	%
Short term lease cost	$	114,937		$	89,380

The following is a schedule of future minimum payments under operating leases as of December 31, 2023:

	December 31, 2023
Not later than 1 year	$	240,835
Between 1 to 2 years		111,613
Between 2 to 3 years		10,373
Total lease payments		362,821
Less: imputed interest		(36,714	)
Total operating lease liabilities, net of interest	$	326,107

Accounts Receivable, Net (Details) - Schedule of Movement Allowances for Expected Credit Loss - Movement of Allowances [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Movement Allowances for Expected Credit Loss [Line Items]
Balance at beginning of the year	$ (19)	$ (26)	$ (286)
Reversal (provision) of provision	1	7	260
Effect of currency translation adjustment
Ending balance	$ (18)	$ (19)	$ (26)

- Definition

Amount after tax, before reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.

+ References + Details

Contingencies	9 Months Ended	12 Months Ended
Sep. 30, 2024	Dec. 31, 2023
Contingencies [Abstract]
CONTINGENCIES	NOTE 16 — CONTINGENCIES As of September 30, 2024 and 2023, the Company was not a party to any legal or administrative proceedings. First Fertility Bishkek LLC (“FFB”), the Company incorporated in Kyrgyzstan, did not report the current year tax to the tax authority till the reporting date since 2023. The late tax filing may lead to contingent tax penalty as of September 30, 2024. The tax return is not yet filed so it is not possible to give the Company evaluation of the likelihood of the outcome or estimate the possible amount of tax penalty. The contingent tax penalty is reasonably possible and estimated at $486,706. Thus, no futher provision was made. Except the potential tax issue, the Company concludes that there was no contingent liability, either individually or in the aggregate, that could have resulted in an unfavorable outcome with a material adverse effect on the Company’s results of operations, consolidated financial condition, or cash flows.	NOTE 18 — CONTINGENCIES As of December 31, 2023 and 2022, the Company was not a party to any legal or administrative proceedings. First Fertility Bishkek LLC (“FFB”), the Company incorporated in Kyrgyzstan, did not report the current year tax to the tax authority till the reporting date since 2023. The late tax filing may lead to contingent tax penalty as of December 31, 2023. Since FFB had no profit for the year ended December 31, 2023, the tax department may not issue tax return at current tax position. The tax return is not yet filed so it is not possible to give the Company evaluation of the likelihood of the outcome or estimate the possible amount of tax penalty. The contingent tax penalty is reasonably possible and estimated at $486,706. Thus, no provision was made. Except the potential tax issue, the Company concludes that there was no contingent liability, either individually or in the aggregate, that could have resulted in an unfavorable outcome with a material adverse effect on the Company’s results of operations, consolidated financial condition, or cash flows.

Contingencies

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Contingencies [Abstract]

CONTINGENCIES

NOTE 16 — CONTINGENCIES

As of September 30, 2024 and 2023, the Company was not a party to any legal or administrative proceedings.

First Fertility Bishkek LLC (“FFB”), the Company incorporated in Kyrgyzstan, did not report the current year tax to the tax authority till the reporting date since 2023. The late tax filing may lead to contingent tax penalty as of September 30, 2024. The tax return is not yet filed so it is not possible to give the Company evaluation of the likelihood of the outcome or estimate the possible amount of tax penalty. The contingent tax penalty is reasonably possible and estimated at $486,706. Thus, no futher provision was made. Except the potential tax issue, the Company concludes that there was no contingent liability, either individually or in the aggregate, that could have resulted in an unfavorable outcome with a material adverse effect on the Company’s results of operations, consolidated financial condition, or cash flows.

NOTE 18 — CONTINGENCIES

As of December 31, 2023 and 2022, the Company was not a party to any legal or administrative proceedings.

First Fertility Bishkek LLC (“FFB”), the Company incorporated in Kyrgyzstan, did not report the current year tax to the tax authority till the reporting date since 2023. The late tax filing may lead to contingent tax penalty as of December 31, 2023. Since FFB had no profit for the year ended December 31, 2023, the tax department may not issue tax return at current tax position. The tax return is not yet filed so it is not possible to give the Company evaluation of the likelihood of the outcome or estimate the possible amount of tax penalty. The contingent tax penalty is reasonably possible and estimated at $486,706. Thus, no provision was made. Except the potential tax issue, the Company concludes that there was no contingent liability, either individually or in the aggregate, that could have resulted in an unfavorable outcome with a material adverse effect on the Company’s results of operations, consolidated financial condition, or cash flows.

Accrued Liabilties and Other Payables (Details) - Schedule of Accrued Liabilities and Other Payables - USD ($)

Sep. 30, 2024

Dec. 31, 2023

Dec. 31, 2022

Schedule of Accrued Liabilities and Other Payables [Abstract]

Accrued expenses

$ 250,039

$ 43,633

$ 22,345

Other tax payable

3,180

Withholding tax payable

7,378

7,349

82,240

Compensation payable

19,322

^[1]

144,015

^[1],[2]

117,935

^[2]

Other payables

121,469

46,616

64,077

Accrued Liabilties and Other Payables

$ 398,208

$ 241,613

$ 289,777

[1]	Compensation payable represented a claim relating to an employee of First Fertility PGS Center Limited (“FFC”). On April 23, 2023, the compensation agreement is finalized with the employee and the compensation is payable in 12 instalments within one year from 2023.
[2]	Compensation payable represented a claim relating to an employee of First Fertility PGS Center Limited (“FFC”). On April 23, 2023, the compensation agreement is finalized with the employee and the compensation is payable in 12 instalments within one year from 2023.

Provision for Income Taxes (Details) - Schedule of the Provisions for Income Taxes - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of the Provisions for Income Taxes [Line Items]
Total provision for income taxes		$ 83,742		$ 208,141	$ 294,716
Current tax provision Kyrgyzstan [Member]
Schedule of the Provisions for Income Taxes [Line Items]
Total provision for income taxes		83,742		196,116
Current tax provision Cambodia [Member]
Schedule of the Provisions for Income Taxes [Line Items]
Total provision for income taxes				11,323
Late penalty provision Kyrgyzstan [Member]
Schedule of the Provisions for Income Taxes [Line Items]
Total provision for income taxes				$ 702

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
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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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-Publisher FASB
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Equity (Details) - USD ($)					9 Months Ended	12 Months Ended
Equity (Details) - USD ($)	Dec. 04, 2023	Jan. 18, 2023	Jan. 10, 2023	Aug. 15, 2022	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Equity [Line Items]
Ordinary shares, shares authorized (in Shares)					100,000,000	5,000,000	5,000,000
Voting rights					one	one
Ordinary shares, shares issued (in Shares)					10,149,386	698,123	601,830
Ordinary shares, value						$ 6,981	$ 6,018
Additional ordinary shares (in Shares)	2,054,283		27,293	41,830
Other borrowings				$ 641,025
Subscription receivable	$ 2,053,593	$ 192,308	$ 812,573	$ 319,872		27,320
Amount received		$ 192,308
Shares issued (in Shares)	69,000			41,830
Increase in paid-in capital				$ 961,120		$ 240,000
Shares issued (in Shares)			27,293
Mr. Siu Wing Fung, Alfred [Member]
Equity [Line Items]
Remuneration amount							120,000
Ms. Fong, Hei [Member]
Equity [Line Items]
Remuneration amount							$ 120,000
Seazen Resources Investment Limited [Member]
Equity [Line Items]
Additional ordinary shares (in Shares)	69,000
Other borrowings				641
Subscription receivable			$ 812,300
Consulting service	10 years		10 years
Common Stock [Member]
Equity [Line Items]
Ordinary shares, shares authorized (in Shares)						201,200,000
Ordinary shares, value					$ 0
Shares issued (in Shares)						96,293	41,830
NewGenIvf Limited [Member]
Equity [Line Items]
Consideration amount				$ 961,538

Segment Information (Details)	9 Months Ended		12 Months Ended
Segment Information (Details)	Sep. 30, 2024	Sep. 30, 2024 Segment	Dec. 31, 2023	Dec. 31, 2023 Segment
Segment Information [Abstract]
Number of operating segments	1	1	1	1
Number of reportable segments		1		1

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (418,123)	$ (270,908)	$ 108,418	$ 135,847	$ (138,532)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation of plant and equipment	19,300	5,856	31,173	100,533	166,709
Amortization of right-of-use assets	7,060	56,902	198,535	203,411	175,830
Loss on disposal of plant and equipment				114,013
Provision of expected credit loss allowance		634	625	10,777	6,717
Interest expense			46,179
Waiver of related party balance			(88,151)
Directors’ remuneration				240,000	200,000
Legal and professional fee			27,320
Provision for income taxes				208,141
Changes in operating assets and liabilities:
Accounts receivable	(309,485)	12,870	1,166	129,922	56,183
Inventories	31,479	(17,323)	(80,665)	(7,219)	1,352
Loan to A SPAC I		(140,000)
Deposit, prepayment and other receivables, net	138,580	(8,701)
Deposit and other receivables, net			(448,266)	(15,197)	10,987
Accounts payable			71,362	58,752	(60,989)
Accrued liabilities and other payable	11,741	56,234	(51,167)	190,689	79,853
Legal fee payable	(2,007,444)	60
Contract liabilities	463	(1,250,900)	(1,352,231)	548,010	812,158
Operating lease liabilities	(89,702)	(89,702)	(230,433)	(175,132)	(148,677)
Finance lease liabilities				(19,476)	(19,476)
Taxes payable		87,234		(12,170)	290,887
Net cash provided by/(used in) operating activities	(2,616,131)	(1,557,744)	(1,766,135)	1,710,901	1,433,002
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of plant and equipment	(50,337)	(52,386)	(69,848)	(94,452)	(16,575)
Purchase of intangible assets	(16,381)
Net cash used in investing activities	(66,718)	(52,386)	(69,848)	(94,452)	(16,575)
CASH FLOWS FROM FINANCING ACTIVITIES
Amount due from A SPAC I			(140,000)
Finance lease	(9,317)	(14,019)	(9,317)	(19,476)	(17,221)
Other borrowings, net				128,204	512,821
Issuance of shares			192,308
Interest paid			(24,704)
Amount with related parties	(125,394)	1,353,426	1,863,206	(1,742,509)	(2,039,969)
Subscription receivables		192,308
Convertible promissory note	2,920,238
Net cash (used in)/provided by financing activities	2,785,527	1,531,715	1,881,493	(1,633,781)	(1,544,369)
Net (decrease)/increase in cash and cash equivalents	102,678	(78,415)	45,510	(17,332)	(127,942)
Effect of foreign currency translation on cash and cash equivalents	12,879	87,973	(18,962)	16,124	50,514
Cash and cash equivalents, beginning of period	54,104	27,556	27,556	28,764	106,192
Cash and cash equivalents, end of period	169,661	37,114	54,104	27,556	28,764
Supplementary cash flow information:
Taxes paid				(12,170)	(3,829)
Interest paid	(357,551)	(20,922)	$ (24,704)	$ (55,469)	$ (65,582)
Listing fee paid		$ 976,166

Related Party Balances and Transactions

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

RELATED PARTY BALANCES AND TRANSACTIONS

NOTE 15 — RELATED PARTY BALANCES AND TRANSACTIONS

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

		September 30,			December 31,
	Relationship	2024			2023
Due from shareholders consist of the following:
Mr. Siu Wing Fung, Alfred (“Mr. Siu”) and Ms. Fong Hei Yue, Tina (“Ms. Fong”)	Shareholders and directors (note 1)	$	—		$	354,285

Due to a related party consist of the following:
Mr. Siu Wing Fung, Alfred (“Mr. Siu”) and Ms. Fong Hei Yue, Tina (“Ms. Fong”)	Shareholders and directors (note 1)	$	(221,203	)	$	—

The balance due from shareholders consist of the following:

	September 30,			December 31,
	2024			2023
Due (to) from shareholders	$	(221,203	)	$	372,103
Less: allowance for expected credit loss		—			(17,818	)
	$	(221,203	)	$	354,285

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

	September 30,			December 31,
	2024			2023
Balance at beginning of the period	$	(17,818	)	$	(17,059	)
Provision		—			(759	)
Revised		17,818			—
Ending balance	$	—		$	(17,818	)

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

	September 30,
	2024		2023
Directors’ remuneration to Mr. Siu Wing Fung, Alfred	$	93,750	$	90,000
Directors’ remuneration to Ms. Fong Hei Yue, Tina		93,750		90,000

NOTE 15 — RELATED PARTY BALANCES AND TRANSACTIONS

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

		December 31,
	Relationship	2023		2022
Due from shareholders consist of the following:
Mr. Siu Wing Fung, Alfred (“Mr. Siu”) and Ms. Fong Hei Yue, Tina (“Ms. Fong”)	Shareholders and directors (note 1)	$	354,285	$	2,240,872

Due to a related party consist of the following:
Harcourt Limited	A related company (note 2)	$	-	$	(110,773	)

Note

(1)

Ms. Fong is the spouse of Mr. Siu. As of December 31, 2023 and 2022, the due from shareholders balance was $354,285 and $2,240,872, respectively.

(2)

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,
	2023			2022
Due from shareholders	$	372,103		$	2,257,931
Less: allowance for expected credit loss		(17,818	)		(17,059	)
	$	354,285		$	2,240,872

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

	December 31,
	2023			2022
Balance at beginning of the year	$	(17,059	)	$	(6,312	)
Provision		(759	)		(10,747	)
Ending balance	$	(17,818	)	$	(17,059	)

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,
	2023			2022		2021
Directors’ remuneration to Mr. Siu Wing Fung, Alfred	$	125,000		$	120,000	$	100,000
Directors’ remuneration to Ms. Fong Hei Yue, Tina		125,000			120,000		100,000
Waiver of related party balance of Mr. Siu Wing Fung, Alfred		(88,151	)		—		—

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

Contract Liabilities (Details) - Schedule of Contract Liabilities - USD ($)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Dec. 31, 2022

Schedule of Contract Liabilities [Abstract]

Balance

$ 7,937

$ 1,360,168

$ 812,158

Additions

37,592

112,006

1,360,168

Recognized to revenue during the year

(37,129)

(122,662)

(812,158)

Refund to customers

^[1]

(1,341,575)

^[1],[2]

^[2]

Balance

$ 8,400

$ 7,937

$ 1,360,168

[1]

Refund of the deposits received from customer for services not rendered during 2023. China-based clients who prepaid for surrogacy and ancillary caring services requested refund of fees so such clients can appoint their own surrogate mothers in countries in which the Company does not conduct business. The Company sent the funds to accounts dictated by the clients and terminated service contract with those clients.

[2]

Accrued Liabilties and Other Payables (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Accrued Liabilties and Other Payables [Abstract]

Schedule of Accrued Liabilities and Other Payables

Accrued liabilities and other payables consist of the following:

	September 30,		December 31,
	2024		2023
Accrued expenses	$	250,039	$	43,633
Withholding tax payable		7,378		7,349
Compensation payable (Note 1)		19,322		144,015
Other payables		121,469		46,616
	$	398,208	$	241,613

Note 1:

Compensation payable represented a claim relating to an employee of First Fertility PGS Center Limited (“FFC”). On April 23, 2023, the compensation agreement is finalized with the employee and the compensation is payable in 12 instalments within one year from 2023.

Accrued liabilities and other payables consist of the following:

	December 31,
	2023		2022
Accrued expenses	$	43,633	$	22,345
Other tax payable		—		3,180
Withholding tax payable		7,349		82,240
Compensation payable (Note 1)		144,015		117,935
Other payables		46,616		64,077
	$	241,613	$	289,777

Note 1:

Provision for Income Taxes (Details) - Schedule of Income Taxes - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Income Taxes [Abstract]
Income/(loss) before taxes	$ (418,123)	$ (187,166)	$ 108,418	$ 343,988	$ 156,184
Tax expenses/(credit) at the effective tax rates	(170,443)	(116,672)	10,732	(124,591)	36,755
Tax effect on non-taxable income	(761)		(39,173)
Tax effect on non-deductible expenses	119,130	204,226		369,101	114,656
Tax effect on utilization of tax losses	52,074	(3,812)		(36,369)	(1,990)
Income taxes		$ 83,742		$ 208,141	$ 294,716

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

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+ Details

- Definition

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

+ References

+ Details

Disaggregated Revenues (Details) - Schedule of Business Operations - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total revenues	$ 4,159,763	$ 3,616,698	$ 5,136,153	$ 5,944,190	$ 4,118,120
IVF treatment service [Member]
Disaggregation of Revenue [Line Items]
Total revenues	3,637,250	3,162,400	4,021,696	2,819,163	3,199,683
Surrogacy, ancillary caring and other services [Member]
Disaggregation of Revenue [Line Items]
Total revenues	$ 522,513	$ 454,298	$ 1,114,457	$ 3,125,027	$ 918,437

- Definition

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.

+ References + Details

- Definition

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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+ Details

Provision for Income Taxes (Details) $ in Millions, ៛ in Billions	9 Months Ended	12 Months Ended
	Sep. 30, 2024 HKD ($)	Dec. 31, 2023 HKD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 KHR (៛)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 KHR (៛)	Dec. 31, 2022 USD ($)
Provision for IncomeTaxes [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%.
Profit tax percent	8.25%	8.25%
Estimated assessable profit rate	16.50%	16.50%
progressive rates	5.00%	5.00%
Operating loss carry forward (in Dollars) \| $			$ 164,721		$ 164,721		$ 297,207
Percentage of allowance on deferred tax assets	100.00%	100.00%
Minimum [Member]
Provision for IncomeTaxes [Line Items]
Annual turnover ranges (in Riels) \| ៛				៛ 1		៛ 1
Maximum [Member]
Provision for IncomeTaxes [Line Items]
Annual turnover ranges (in Riels) \| ៛				៛ 6		៛ 1
HK [Member] \| HK SAR [Member]
Provision for IncomeTaxes [Line Items]
Estimated assessable profits (in Dollars) \| $	$ 2	$ 2
THAILAND
Provision for IncomeTaxes [Line Items]
Corporate tax rate	20.00%	20.00%
Rate of tax	15.00%	15.00%
Provisions rate	10.00%	10.00%
CAMBODIA
Provision for IncomeTaxes [Line Items]
Corporate tax rate	20.00%	20.00%
CAMBODIA \| Minimum [Member]
Provision for IncomeTaxes [Line Items]
progressive rates	0.00%	0.00%
CAMBODIA \| Maximum [Member]
Provision for IncomeTaxes [Line Items]
progressive rates	20.00%	20.00%
KYRGYZSTAN
Provision for IncomeTaxes [Line Items]
Profit tax rate	10.00%	10.00%

Provision for Income Taxes

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Provision for Income Taxes [Abstract]

PROVISION FOR INCOME TAXES

NOTE 12 — 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.

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

Significant components of the provisions for income taxes for the six months ended September 30, 2024, and 2023 were as follows:

	September 30,
	2024		2023
Current tax provision Kyrgyzstan	$	—	$	83,742
Current tax provision Cambodia		—		—
Late penalty provision Kyrgyzstan		—		—
Total provision for income taxes	$	—	$	83,742

	September 30,
	2024			2023
Income/(loss) before taxes	$	(418,123	)	$	(187,166	)
Tax expenses/(credit) at the effective tax rates		(170,443	)		(116,672	)
Tax effect on non-taxable income		(761	)		—
Tax effect on non-deductible expenses		119,130			204,226
Tax effect on utilization of tax losses		52,074			(3,812	)
Income taxes	$	—		$	83,742

Deferred tax asset, net

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

	September 30, 2024			December 31, 2023
	USD			USD
Deferred tax assets:
– Net operating loss carry forward		28,441			28,441
Less: valuation allowance		(28,441	)		(28,441	)
Deferred tax assets, net		—			—

As of September 30, 2024 and December 31, 2023, the Company had net operating loss carry forward of $164,721 and $164,721. 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.

NOTE 12 — PROVISION FOR INCOME TAXES

Cayman Islands

HK SAR

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

Cambodia

Kyrgyzstan

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

Significant components of the provisions for income taxes for the year ended December 31, 2023, and 2022 were as follows:

	December 31,
	2023		2022
Current tax provision Kyrgyzstan		—		196,116
Current tax provision Cambodia		—		11,323
Late penalty provision Kyrgyzstan		—		702
Total provision for income taxes	$	—	$	208,141

	December 31,
	2023			2022			2021
Income before taxes	$	108,418		$	343,988		$	156,184
Tax expenses (credit) at the effective tax rates		10,732			(124,591	)		36,755
Tax effect on non-taxable income		(39,173	)		—			—
Tax effect on non-deductible expenses		—			369,101			114,656
Tax effect on late penalty provision		—			—			145,295
Change in valuation allowance		28,441			—			—
Tax effect on utilization of tax losses		—			(36,369	)		(1,990	)
Income taxes	$	—			208,141		$	294,716

Deferred tax asset, net

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

	December 31, 2023			December 31, 2022
	USD			USD
Deferred tax assets:
– Net operating loss carry forward		28,441			—
Less: valuation allowance		(28,441	)		—
Deferred tax assets, net		—			—

As of December 31, 2023 and 2022, the Company had net operating loss carry forward of $164,721 and $297,207. 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.

- Definition

The entire disclosure for income tax.

+ References

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-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 21
-Publisher FASB
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Organization and Principal Activities (Details) - USD ($)		9 Months Ended	12 Months Ended
	Dec. 31, 2023	Sep. 30, 2024	Dec. 31, 2023	Apr. 04, 2024	Dec. 31, 2022
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Dividends percentage	15.00%	15.00%
Bank balance	$ 54,104	$ 169,661	$ 54,104		$ 27,556
Secured funding amount	$ 2,000,000		2,000,000
Received from secured funding			$ 2,000,000
Subsidiaries [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Equity investment percentage	50.00%	50.00%	50.00%
Forecast [Member]
Subsidiary of Limited Liability Company or Limited Partnership [Line Items]
Settlement amount				$ 2,000,000

Provision for Income Taxes (Details) - Schedule of the Provisions for Income Taxes - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of the Significant Components of the Provisions for Income Taxes [Line Items]
Total provision for income taxes		$ 83,742		$ 208,141	$ 294,716
Current tax provision Kyrgyzstan [Member]
Schedule of the Significant Components of the Provisions for Income Taxes [Line Items]
Total provision for income taxes		83,742		196,116
Current tax provision Cambodia [Member]
Schedule of the Significant Components of the Provisions for Income Taxes [Line Items]
Total provision for income taxes				11,323
Late penalty provision Kyrgyzstan [Member]
Schedule of the Significant Components of the Provisions for Income Taxes [Line Items]
Total provision for income taxes				$ 702

- Definition

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

+ References

+ Details

Contract Liabilities

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Contract Liabilities [Abstract]

CONTRACT LIABILITIES

NOTE 8 — CONTRACT LIABILITIES

Contract liabilities consist of the following:

	September 30,			December 31,
	2024			2023
Balance at beginning of period	$	7,937		$	1,360,168
Additions		37,592			112,006
Recognized to revenue during the period		(37,129	)		(122,662	)
Refund to customers (Note 1)		—			(1,341,575	)
Balance at end of period	$	8,400		$	7,937

Note 1:

NOTE 8 — CONTRACT LIABILITIES

Contract liabilities consist of the following:

	December 31,
	2023			2022
Balance at beginning of year	$	1,360,168		$	812,158
Additions		112,006			1,360,168
Recognized to revenue during the year		(122,662	)		(812,158	)
Refund to customers (Note 1)		(1,341,575	)		-
Balance at end of year	$	7,937		$	1,360,168

Note 1:

Plant and Equipment, Net (Details) - Schedule of Plant and Equipment, Net - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
At cost:
Plant and equipment, Gross	$ 1,538,761	$ 1,481,364	$ 1,400,083
Less: accumulated depreciation	(1,345,567)	(1,319,207)	(1,277,410)
Plant and equipment, Net	193,194	162,157	122,673
Building improvement [Member]
At cost:
Plant and equipment, Gross	96,020	92,438	72,519
Furniture and fixtures [Member]
At cost:
Plant and equipment, Gross	260,199	250,493	246,682
Medical instruments [Member]
At cost:
Plant and equipment, Gross	877,542	844,809	791,514
Motor vehicle [Member]
At cost:
Plant and equipment, Gross	148,473	142,936	142,936
Office equipment [Member]
At cost:
Plant and equipment, Gross	$ 156,527	$ 150,688	$ 146,432

Accounts Receivable, Net (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Accounts Receivable, Net [Abstract]

Schedule of Accounts Receivable, Net

Accounts receivable, net consists of the following:

	September 30,			December 31,
	2024			2023
Accounts receivable	$	318,841		$	9,393
Less: allowance for expected credit loss		(18	)		(19	)
	$	318,859		$	9,374

Accounts receivable, net consists of the following:

	December 31,
	2023			2022
Accounts receivable	$	9,393		$	13,026
Less: allowance for expected credit loss		(19	)		(26	)
	$	9,374		$	13,000

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:

	September 30,		December 31,
	2024		2023
Within 90 days	$	318,841	$	9,374
	$	318,841	$	9,374

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,
	2023		2022
Within 90 days	$	9,374	$	13,000
	$	9,374	$	13,000

Schedule of movement Allowances for Expected Credit Loss

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

	September 30,			December 31,
	2024			2023
Balance at beginning of the year	$	(19	)	$	(26	)
Reversal (provision) of provision		1			7
Effect of currency translation adjustment		—			—
Ending balance	$	(18	)	$	(19	)

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

	December 31,
	2023			2022
Balance at beginning of the year	$	(26	)	$	(286	)
Reversal of expected credit losses		7			260
Ending balance	$	(19	)	$	(26	)

Accounting Policies, by Policy (Policies)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Summary of Significant Accounting Policies [Abstract]

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.

Management has prepared the accompanying consolidated financial statements and these notes in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The Company maintains its general ledger and journals with the accrual method accounting.

Principles of consolidation and basis of preparation

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. Significant estimates required to be made by management include, but are not limited to, contingent tax liability for Kyrgyzstan. Actual results could differ from those estimates, and as such, differences may be material to the consolidated financial statements.

Use of estimates

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. First Fertility Phnom Penh Limited uses Cambodian riel (“KHR”) as its functional currency and First Fertility Bishkek LLC uses United States dollar (“USD”) as its functional currency.

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. 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, KHR 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:

		September 30, 2024		September 30, 2023		December 31, 2023
Period-end	$: HK$		7.8000		7.8000		7.8000
Period average	$: HK$		7.8000		7.8000		7.8000
Period-end	$: THB		36.8454		36.4816		34.2265
Period average	$: THB		34.4021		34.6579		34.7867
Period-end	$: KHR		4,063.3864		4,117.2783		4,080.0304
Period average	$: KHR		4,074.3825		4,104.8088		4,105.4181
Period-end	$: RMB		7.0812		7.2755		7.0971
Period average	$: RMB		7.1862		7.0556		7.0835

Foreign currency translation

		2023		2022		2021
Period-end	$: HK$		7.8000		7.8000		7.8000
Period average	$: HK$		7.8000		7.8000		7.8000
Period-end	$: THB		34.2265		34.6153		33.1964
Period average	$: THB		34.7867		35.1428		32.1003
Period-end	$: KHR		4,080.0304		4,114.3335		4,068.9577
Period average	$: KHR		4,105.4181		4,083.7043		4,065.8164
Period-end	$: RMB		7.0971		6.9091		6.3551
Period average	$: RMB		7.0835		6.4569		6.4368

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.

Cash and cash equivalents

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

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

Deferred IPO costs consist of underwriting, legal, accounting and other expenses incurred through the balance sheet date that are directly related to the Initial Public Offering and that were charged to shareholders’ equity upon the completion of the Initial Public Offering.

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

Plant 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.

Plant 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

Impairment of long-lived assets

The Company evaluates the long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of assets may not be recoverable. Impairment may become obsolete from a difference in the industry, introduction of new technologies, or if the Company has inadequate working capital to utilize the long-lived assets to generate adequate profits. Impairment is present if the carrying amount of an asset is less than its expected future undiscounted cash flows.

If an asset is considered impaired, a loss is recognized based on the amount by which the carrying amount exceeds the fair market value of the asset. Assets to be disposed of are reported lower the carrying amount or fair value less cost to sell.

Impairment of long-lived assets

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 forecasts of product demand. The excess balance 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.

Inventories

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.

Other borrowings

Ordinary shares

The Company’s ordinary shares are stated at par value of $0.01 per ordinary share. The difference between the consideration received, net of issuance cost, and the par value is recorded in additional paid-in capital.

Ordinary shares

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 service 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 signed by both parties. All the contracts have commercial substance, and it is probable that the Company will collect considerations from its customers for service component.

The Company derives its revenues from two sources: (1) revenue from IVF treatment, and (2) revenue from surrogacy and ancillary caring 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 and procedures that are not separately distinct and only brings benefits to customer when embryo is successfully implanted, therefore revenue from IVF treatment is recognized at a point in time when it is completed in clinic. The completion of this treatment is evidenced by a written IVF report indicating successful embryo implantation. The Company collects payment from customer in advance for IVF treatment. The amount of revenue recognized from contract liabilities to the Company’s result of operations can be found in Note 8 below.

Revenue from surrogacy and ancillary caring services

The Company provides surrogacy and ancillary caring services solely in Kyrgyzstan. Embryo from blood parents is implanted to surrogate mother contracted by the Company. During pregnancy period, the Company provides ancillary caring services including regular body check and provision of vitamins, supplements and medicines to surrogate mothers. The key performance obligation is identified as a single performance obligation where a baby is born, therefore revenue from surrogacy and ancillary caring services is recognized at a point in time when surrogate mother gives birth. The Company collects approximately 40% of contract sum upfront, and remaining contract sum is collected in installments across pregnancy period of surrogate mother. The amount of revenue recognized from contract liabilities to the Company’s result of operations can be found in Note 8 below.

Contract related assets and liabilities are classified as current assets and current liabilities. Significant balance sheet accounts related to the revenue cycle are as follows:

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.

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)

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

Revenue from IVF treatment

Revenue from surrogacy and ancillary caring services

Contract related assets and liabilities are classified as current assets and current liabilities. Significant balance sheet accounts related to the revenue cycle are as follows:

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.

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.

Segment information

Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker (the “CODM”), or decision making group, in making decisions on how to allocate resources and assess performance. The Company operates and manages in one operating segment. The Company defines its CODM as Mr. Siu Wing Fund Alfred, the Company’s Chief Executive Officer. Since the Company operates in one operating segment, all required financial segment information can be found in the consolidated financial statements. The long-lived assets and revenue from external customers as of September 30, 2024 and 2023 by geographical area are presented in Note 13.

Segment information

Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker (the “CODM”), or decision making group, in making decisions on how to allocate resources and assess performance. The Company operates and manages in one operating segment. The Company defines its CODM as Mr. Siu Wing Fund Alfred, the Company’s Chief Executive Officer. Since the Company operates in one operating segment, all required financial segment information can be found in the consolidated financial statements. The long-lived assets and revenue from external customers as of December 31, 2023, 2022 and 2021 by geographical area are presented in Note 13.

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.

As of September 30, 2024 and December 31, 2023, there were $293,168 and $ 283,847 right of use (“ROU”) assets and $336,527 and $326,107 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 5.0% respectively.

Leases

As of December 31, 2023 and 2022, there were $283,847 and $383,670 million right of use (“ROU”) assets and $326,107 and $426,838 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 5.0% respectively.

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.

Income Taxes

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.

Comprehensive Income

Earnings Per Share

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; the potentially dilutive effect of options or warranties are computed using the treasury stock method. Potentially anti-dilutive securities (i.e., those that increase income per share or decrease loss per share) are excluded from diluted EPS calculation. There were no potentially dilutive securities that were in-the-money that were outstanding during the nine months ended September 30, 2024 and 2023.

Earnings per share

Related parties

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

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.

Commitments and contingencies

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.

Non-controlling interests

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.

Concentration of customers

As of September 30, 2024 and December 31, 2023, one and two customers which individually contributed more than 10% of trade receivable, accounted for 15% and 96.3% of the Company’s trade receivable respectively.

None of the customers contributed more than 10% of revenue for nine months ended September 30, 2024 and 2023.

Concentration of suppliers

As of September 30, 2024 and December 31, 2023, one and four suppliers which individually contributed more than 10% of trade payable, accounted for 13.6% and 30.6% of the Company’s trade payable respectively.

For the nine months ended September 30, 2024 and 2023, one and one vendors which contributed more than 10% of total purchases of the Company, accounted for 15.3% and 21.5% of the Company’s total purchases respectively.

Concentration of risks

Concentration of credit risk

Concentration of customers

As of December 31, 2023 and 2022, two and Nil customers which individually contributed more than 10% of trade receivable, accounted for 96.3% and Nil of the Company’s trade receivable respectively.

None of the customers contributed more than 10% of revenue for years ended December 31, 2023, 2022 and 2021.

Concentration of suppliers

As of December 31, 2023 and 2022, one and four suppliers which individually contributed more than 10% of trade payable, accounted for 30.6% and 69.8% of the Company’s trade payable respectively.

For the year ended December 31, 2023, 2022 and 2021, Nil, two and two vendors which contributed more than 10% of total purchases of the Company, accounted for Nil, 55.3% and 35.6% of the Company’s total purchases respectively.

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.

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.

Recent accounting pronouncements adopted

In April 2019, the FASB issued ASU 2019-04, Codification Improvements to Topic 326, Financial Instruments-Credit Losses, Topic 815, Derivatives and Hedging, and Topic 825, Financial Instruments, which amends and clarifies several provisions of Topic 326. In May 2019, the FASB issued ASU 2019-05, Financial Instruments-Credit Losses (Topic 326) Targeted Transition Relief, which amends Topic 326 to allow the fair value option to be elected for certain financial instruments upon adoption. ASU 2019-10 extended the effective date of ASU 2016-13 until December 15, 2022. This standard replaces the incurred loss methodology with an expected loss methodology that is referred to as the current expected credit loss (“CECL”) methodology. CECL requires an estimate of credit losses for the remaining estimated life of the financial asset using historical experience, current conditions, and reasonable and supportable forecasts and generally applies to financial assets measured at amortized cost, including loan receivables and held-to-maturity debt securities, and some off-balance sheet credit exposures such as unfunded commitments to extend credit. Financial assets measured at amortized cost will be presented at the net amount expected to be collected by using an allowance for expected credit losses. The Company already adopted the new standard and the Company recognizes the full impact of the new standard in these consolidated balance sheets and makes related disclosures.

Recent accounting pronouncements adopted

Recent accounting pronouncements not yet adopted

In November 2023, the FASB issued ASU 2023-07, “Segment Reporting (Topic 280)” (“ASU 2023-07”). The amendments in ASU 2023-07 improve financial reporting by requiring disclosure of incremental segment information on an annual and interim basis for all public entities to enable investors to develop more decision useful financial analyses. Topic 280 requires a public entity to report a measure of segment profit or loss that the chief operating decision maker (CODM) uses to assess segment performance and make decisions about allocating resources. Topic 280 also requires other specified segment items and amounts, such as depreciation, amortization, and depletion expense, to be disclosed under certain circumstances. The amendments in ASU 202307 do not change or remove those disclosure requirements. The amendments in ASU 2023-07 also do not change how a public entity identifies its operating segments, aggregates those operating segments, or applies the quantitative thresholds to determine its reportable segments. The amendments in ASU 2023-07 are effective for years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024, adopted retrospectively. Management considers that the guidance does not have a significant impact on the disclosures set out in these consolidated financial statements.

In December 2023, FASB issued Accounting Standards Update (“ASU”) 2023-09, “Income Taxes (Topic 740)” (“ASU 2023-09”). The amendments in ASU 2023-09 address investor requests for more transparency about income tax information through improvements to income tax disclosures primarily related to the rate reconciliation and income taxes paid information. One of the amendments in ASU 2023-09 includes disclosure of, on an annual basis, a tabular rate reconciliation of (i) the reported income tax expense (or benefit) from continuing operations, to (ii) the product of the income (or loss) from continuing operations before income taxes and the applicable statutory federal income tax rate of the jurisdiction of domicile using specific categories, including separate disclosure for any reconciling items within certain categories that are equal to or greater than a specified quantitative threshold of 5%. ASU 2023-09 also requires disclosure of, on an annual basis, the year to date amount of income taxes paid (net of refunds received) disaggregated by federal, state, and foreign jurisdictions, including additional disaggregated information on income taxes paid (net of refunds received) to an individual jurisdiction equal to or greater than 5% of total income taxes paid (net of refunds received). The amendments in ASU2023-09 are effective for annual periods beginning after December 15, 2024, and should be applied prospectively. The Company is currently evaluating the impact of the update on the Company’s consolidated financial statements and related disclosures.

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.

Recent accounting pronouncements not yet adopted

Accounts Receivable, Net

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Accounts Receivable, Net [Abstract]

ACCOUNTS RECEIVABLE, NET

NOTE 3 — ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of the following:

	September 30,			December 31,
	2024			2023
Accounts receivable	$	318,841		$	9,393
Less: allowance for expected credit loss		(18	)		(19	)
	$	318,859		$	9,374

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:

	September 30,		December 31,
	2024		2023
Within 90 days	$	318,841	$	9,374
	$	318,841	$	9,374

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

	September 30,			December 31,
	2024			2023
Balance at beginning of the year	$	(19	)	$	(26	)
Reversal (provision) of provision		1			7
Effect of currency translation adjustment		—			—
Ending balance	$	(18	)	$	(19	)

NOTE 3 — ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of the following:

	December 31,
	2023			2022
Accounts receivable	$	9,393		$	13,026
Less: allowance for expected credit loss		(19	)		(26	)
	$	9,374		$	13,000

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,
	2023		2022
Within 90 days	$	9,374	$	13,000
	$	9,374	$	13,000

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

	December 31,
	2023			2022
Balance at beginning of the year	$	(26	)	$	(286	)
Reversal of expected credit losses		7			260
Ending balance	$	(19	)	$	(26	)

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

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

NewGenivf Limited [Member]

Schedule of Company’s Subsidiaries [Line Items]

Background

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

Ownership %

100.00%

Principal activity

Investment holding

FFPGS (HK) Limited [Member]

Schedule of Company’s Subsidiaries [Line Items]

Background

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

Ownership %

100.00%

Principal activity

Marketing and administrative services

Well Image Limited [Member]

Schedule of Company’s Subsidiaries [Line Items]

Background

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

Ownership %

100.00%

Principal activity

Investment holding

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

Schedule of Company’s Subsidiaries [Line Items]

Background

● A Thailand company ● Incorporated on January 21, 2015

Ownership %

49.00%

^[1]

49.00%

^[2]

Principal activity

Investment holding

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

Schedule of Company’s Subsidiaries [Line Items]

Background

● A Thailand company ● Incorporated on March 6, 2014

Ownership %

74.00%

Principal activity

Provision of IVF treatment

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

Schedule of Company’s Subsidiaries [Line Items]

Background

● A Cambodia company ● Incorporated on August 10, 2015

Ownership %

100.00%

Principal activity

Provision of IVF treatment

First Fertility Bishkek LLC (“FFB”) [Member]

Schedule of Company’s Subsidiaries [Line Items]

Background

● A Kyrgyzstan company ● Incorporated on October 11, 2019

Ownership %

100.00%

Principal activity

Provision surrogacy and ancillary caring services

[1]

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.

[2]

Summary of Significant Accounting Policies (Details) - Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Period-End [Member] \| HK [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	7.8	7.8	7.8	7.8	7.8
Period-End [Member] \| THB [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	36.8454	34.2265	36.4816	34.6153	33.1964
Period-End [Member] \| KHR [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	4,063.3864	4,080.0304	4,117.2783	4,114.3335	4,068.9577
Period-End [Member] \| RMB [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	7.0812	7.0971	7.2755	6.9091	6.3551
Period Average [Member] \| HK [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	7.8	7.8	7.8	7.8	7.8
Period Average [Member] \| THB [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	34.4021	34.7867	34.6579	35.1428	32.1003
Period Average [Member] \| KHR [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	4,074.3825	4,105.4181	4,104.8088	4,083.7043	4,065.8164
Period Average [Member] \| RMB [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	7.1862	7.0835	7.0556	6.4569	6.4368

Equity (Details) - Schedule of Subscription Receivables - Subscription Receivable including Common Stock [Member] - USD ($)

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Schedule of Subscription Receivables [Line Items]

Balance at beginning of year

$ 319,872

Issuance of shares (Note 1)

^[1]

2,866,856

319,872

Settlement of subscription receivable (Note 2)

^[2]

(219,628)

Total

$ 2,967,100

$ 319,872

[1]

On August 15, 2022, the Company issued and allotted additional 41,830 ordinary shares to Seazen Resources Investment Limited (“Seazen”) at the consideration of $961,538, of which other borrowings of $641,025 and $641 settlement was offset with consideration as partial settlement and $319,872 was subscription receivable due from Seazen.

[2]

On January 18, 2023, the Company received $192,308 from Seazen, reducing the subscription receivable by $192,308. On January 10, 2023, the Company issued and allotted additional 27,293 ordinary shares to Tung Donald FAN and Hok Lun Alan Lau at the consideration of $812,573. On December 4, 2023, the Company issued and allotted additional 69,000 shares to DoubleClick Services Limited at $2,054,283. Among the subscription receivable during the year, $27,320 was settled by the professional consulting service rendered during the year ended December 31, 2023.

Related Party Balances and Transactions (Details) - Schedule of Consolidated Financial Statements - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Directors’ remuneration to Mr. Siu Wing Fung, Alfred [Member]
Related Party Transaction [Line Items]
Transactions with Related Parties	$ 93,750	$ 90,000	$ 125,000	$ 120,000	$ 100,000
Directors’ remuneration to Ms. Fong Hei Yue, Tina [Member]
Related Party Transaction [Line Items]
Transactions with Related Parties	$ 93,750	$ 90,000	$ 125,000	$ 120,000	$ 100,000

Contract Liabilities (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Contract Liabilities [Abstract]

Schedule of Contract Liabilities

Contract liabilities consist of the following:

	September 30,			December 31,
	2024			2023
Balance at beginning of period	$	7,937		$	1,360,168
Additions		37,592			112,006
Recognized to revenue during the period		(37,129	)		(122,662	)
Refund to customers (Note 1)		—			(1,341,575	)
Balance at end of period	$	8,400		$	7,937

Note 1:

Contract liabilities consist of the following:

	December 31,
	2023			2022
Balance at beginning of year	$	1,360,168		$	812,158
Additions		112,006			1,360,168
Recognized to revenue during the year		(122,662	)		(812,158	)
Refund to customers (Note 1)		(1,341,575	)		-
Balance at end of year	$	7,937		$	1,360,168

Note 1:

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

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

FFPGS (HK) Limited [Member]

Schedule of Company’s subsidiaries [Line Items]

Background

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

Ownership %

100.00%

Principal activity

Marketing and administrative services

Well Image Limited [Member]

Schedule of Company’s subsidiaries [Line Items]

Background

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

Ownership %

100.00%

Principal activity

Investment holding

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

Schedule of Company’s subsidiaries [Line Items]

Background

● A Thailand company ● Incorporated on January 21, 2015

Ownership %

49.00%

^[1]

49.00%

^[2]

Principal activity

Investment holding

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

Schedule of Company’s subsidiaries [Line Items]

Background

● A Thailand company ● Incorporated on March 6, 2014

Ownership %

74.00%

Principal activity

Provision of IVF treatment

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

Schedule of Company’s subsidiaries [Line Items]

Background

● A Cambodia company ● Incorporated on August 10, 2015

Ownership %

100.00%

Principal activity

Provision of IVF treatment

First Fertility Bishkek LLC (“FFB”) [Member]

Schedule of Company’s subsidiaries [Line Items]

Background

● A Kyrgyzstan company ● Incorporated on October 11, 2019

Ownership %

100.00%

Principal activity

Provision surrogacy and ancillary caring services

[1]

[2]

Organization and Principal Activities (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Organization and Principal Activities [Abstract]

Schedule of Company’s subsidiaries

As of June 30, 2024, 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

Name		Background		Ownership %		Principal activity
First Fertility Bishkek LLC (“FFB”)		● A Kyrgyzstan company ● Incorporated on October 11, 2019		100%		Provision surrogacy and ancillary caring services

As of December 31, 2023, the Company’s subsidiaries are detailed in the table as follows:

Name	Background	Ownership %	Principal activity
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

Name

Background

Ownership %

Principal activity

First Fertility Bishkek LLC (“FFB”)

● A Kyrgyzstan company

● Incorporated on October 11, 2019

100%

Provision surrogacy and ancillary caring services

Plant and Equipment, Net

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Plant and Equipment, Net [Abstract]

PLANT AND EQUIPMENT, NET

NOTE 6 — PLANT AND EQUIPMENT, NET

Plant and equipment, net consist of the following:

	September 30,			December 31,
	2024			2023
At cost:
Building improvement	$	96,020		$	92,438
Furniture and fixtures		260,199			250,493
Medical instruments		877,542			844,809
Motor vehicle		148,473			142,936
Office equipment		156,527			150,688
		1,538,761			1,481,364
Less: accumulated depreciation		(1,345,567	)		(1,319,207	)
Total	$	193,194		$	162,157

Depreciation expenses for the nine months ended September 30, 2024 and 2023 were $26,360 and $19,461, respectively. No loss on disposal of assets for the nine months ended September 30, 2024 and 2023.

No impairment loss was recorded for the nine months ended September 30, 2024, and 2023.

NOTE 6 — PLANT AND EQUIPMENT, NET

Plant and equipment, net consist of the following:

	December 31,
	2023			2022
At cost:
Building improvement	$	92,438		$	72,519
Furniture and fixtures		250,493			246,682
Medical instruments		844,809			791,514
Motor vehicle		142,936			142,936
Office equipment		150,688			146,432
		1,481,364			1,400,083
Less: accumulated depreciation		(1,319,207	)		(1,277,410	)
Total	$	162,157		$	122,673

Depreciation expenses for the years ended December 31, 2023 and 2022 were $31,173 and $100,533, respectively. Loss on disposal of assets for the year ended December 31, 2023 and 2022 was $Nil and $114,013, respectively, due to moving of clinic to new location in First Fertility PGS Center Limited in 2022.

No impairment loss was recorded for the years ended December 31, 2023, and 2022.

Inventories (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Inventories [Abstract]

Schedule of Inventories

Inventories consist of the following:

	September 30,		December 31,
	2024		2023
Medicines, consumables and reagents for clinical and laboratory analyses	$	94,785	$	126,264
	$	94,785	$	126,264

Inventories consist of the following:

	December 31,
	2023		2022
Medicines, consumables and reagents for clinical and laboratory analyses	$	126,264	$	46,910
	$	126,264	$	46,910

Accounts Receivable, Net (Details) - Schedule of Movement Allowances for Expected Credit Loss - Movement of Allowances [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Movement Allowances for Expected Credit Loss [Line Items]
Balance at beginning of the year	$ (19)	$ (26)	$ (286)
Reversal of expected credit losses	1	7	260
Ending balance	$ (18)	$ (19)	$ (26)

Leases (Details) - Schedule of Future Minimum Payments under Operating Leases - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Future Minimum Payments under Operating Leases [Abstract]
Not later than 1 year	$ 214,375	$ 240,835
Between 1 to 2 years	84,910	111,613
Between 2 to 3 years	37,600	10,373
Total lease payments	336,885	362,821
Less: imputed interest	(358)	(36,714)
Total operating lease liabilities, net of interest	$ 336,527	$ 326,107	$ 426,838

Loan to a SPAC I

12 Months Ended

Dec. 31, 2023

Loan to a SPAC I [Abstract]

LOAN TO A SPAC I

NOTE 16 — LOAN TO A SPAC I

On June 12, 2023, NewGenIvf Limited (the “Company”) and A SPAC I Acquisition Corp (“A SPAC I”) entered into a First Amendment to Merger Agreement, pursuant to which the Company agreed to provide non-interest bearing loans in an aggregate principal amount of up to $560,000 (the “Loan”) to A SPAC I to fund amounts required to further extend the period of time available for A SPAC I to consummate a business combination, and for working capital and payment of professional, administrative and operational expenses, and other purposes as mutually agreed by A SPAC I and the Company. The Loan will only become repayable upon the closing of the Acquisition Merger. As of December 31, 2023, $140,000 was outstanding under the loan. The Company completed the business combination with A SPAC I Acquisition Corp on April 3, 2024. After the combination, the balance of loan to A SPAC I was eliminated in the subsequent period.

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481544/470-10-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 405
-SubTopic 40
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/470/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
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-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

+ Details

Unaudited Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Ordinary shares, par value (in Dollars per share)	$ 0.01	$ 0.01	$ 0.01
Ordinary shares, shares authorized	100,000,000	5,000,000	5,000,000
Ordinary shares, shares issued	10,149,386	698,123	601,830
Ordinary shares ,shares outstanding	10,149,386	698,123	601,830

Deposits, Prepayment, Other Receivables and Deferred IPO Cost, Net (Details) - Schedule of Movement of Allowances for Expected Credit Loss - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Movement of Allowances for Expected Credit Loss [Abstract]
Balance at beginning of the year	$ (14)	$ (141)	$ (115)
Reversal of provision (Provision)	(1)	127	(30)
Effect of currency translation adjustment			4
Ending balance	$ (15)	$ (14)	$ (141)

- Definition

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

+ References + Details

Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenues	$ 4,159,763	$ 3,616,698	$ 5,136,153	$ 5,944,190	$ 4,118,120
Cost of revenues	(2,872,004)	(2,131,738)	(3,454,368)	(4,406,421)	(3,093,340)
Gross profit	1,287,759	1,484,960	1,681,785	1,537,769	1,024,780
Operating expenses
Selling and marketing expenses	(192,276)	(11,540)	(18,030)	(36,194)	(24,693)
General and administrative expenses	(1,166,858)	(1,663,952)	(1,259,364)	(1,094,962)	(801,329)
Audit fees			(362,149)	(7,908)
Total operating expenses	(1,359,134)	(1,675,492)	(1,639,543)	(1,139,064)	(826,022)
Operating income (loss)	(71,375)	(190,532)	42,242	398,705	198,758
Other income (expenses), net
Other income, net	8,404	23,892	111,837	23,019	45,652
Interest income	2,399	396	518	21	63
Interest expense	(357,551)	(20,922)	(46,179)	(77,757)	(88,289)
Total other income (expenses), net	(346,748)	3,366	66,176	(54,717)	(42,574)
Income (loss) before taxes	(418,123)	(187,166)	108,418	343,988	156,184
Provision for income taxes		(83,742)		(208,141)	(294,716)
Net income (loss)	(418,123)	(270,908)	108,418	135,847	(138,532)
Less: net loss attributable to non-controlling interests	(1,723)	(65,476)	(21,775)	(322,820)	(137,999)
Net income (loss) attributable to the shareholders of the Company	(416,400)	(205,432)	130,193	458,667	(533)
Other comprehensive income (loss)
Foreign currency translation adjustment	13,879	37,270	(22,704)	(1,920)	7,751
Total comprehensive income (loss)	(404,244)	(233,638)	85,714	133,927	(130,781)
Less: total comprehensive loss attributable to non-controlling interests	1,498	(55,938)	(27,621)	(323,458)	(136,396)
Total comprehensive income attributable to the shareholders of the Company	$ (405,742)	$ (177,700)	$ 113,335	$ 457,385	$ 5,615
Earning per share – basic (in Dollars per share)	$ (0.04)	$ (0.34)	$ 0.18	$ 0.8	$ 0
Earning per share – diluted (in Dollars per share)	$ (0.03)	$ (0.34)	$ 0.18	$ 0.8	$ 0
Weighted average shares outstanding – basic (in Shares)	10,149,386	601,830	615,135	575,930	560,000
Weighted average shares outstanding – diluted (in Shares)	14,770,914	601,830	615,135	575,930	560,000

Accounts Receivable, Net (Details) - Schedule of Accounts Receivable, Net of Allowance for Expected Credit Loss - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accounts Receivable, Net of Allowance for Expected Credit Loss [Line Items]
Accounts receivable , net	$ 318,859	$ 9,374	$ 13,000
Within 90 days [Member]
Schedule of Accounts Receivable, Net of Allowance for Expected Credit Loss [Line Items]
Accounts receivable , net		$ 9,374	$ 13,000

Deposits, Prepayment, Other Receivables and Deferred IPO Cost, Net (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of Deposits, Prepayment, Other Receivables and Deferred IPO Cost, Net

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

	September 30,			December 31,
	2024			2023

Other receivables	$	35,253		$	15,910
Deposits		144,079			123,008
Prepayment		214,937			4,848
Deferred initial public offering “IPO” cost		—			373,677
Less: allowance for expected credit loss		(15	)		(14	)
	$	394,254		$	517,429

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

	December 31,
	2023			2022

Other receivables	$	15,910		$	30,295
Deposits		123,008			40,131
Prepayment		4,848			-
Deferred initial public offering “IPO” cost		373,677			-
Less: allowance for expected credit loss		(14	)		(141	)
	$	517,429		$	70,285

Schedule of Movement of Allowances for Expected Credit Loss

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

	September 30,			December 31,
	2024			2023
Balance at beginning of the year	$	(14	)	$	(141	)
Reversal of provision (Provision)		(1	)		127
Effect of currency translation adjustment		—			—
Ending balance	$	(15	)	$	(14	)

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

	December 31,
	2023			2022
Balance at beginning of the year	$	(141	)	$	(115	)
Reversal of provision (Provision)		127			(30	)
Effect of currency translation adjustment		-			4
Ending balance	$	(14	)	$	(141	)

Employee Benefit Plans (Details)	9 Months Ended		12 Months Ended
Employee Benefit Plans (Details)	Sep. 30, 2024 USD ($) $ / shares	Sep. 30, 2024 KZT (₸)	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2023 KZT (₸)	Sep. 30, 2024 THB (฿)	Dec. 31, 2023 THB (฿)
Employee Benefit Plans [Line Items]
Scheme calculated rate	8.00%	8.00%	8.00%	8.00%
Special concession amount (in Baht) \| ฿					฿ 450	฿ 450
HK SAR [Member]
Employee Benefit Plans [Line Items]
Scheme calculated rate	5.00%	5.00%	5.00%	5.00%
Thailand [Member]
Employee Benefit Plans [Line Items]
Special concession amount (in Baht) \| ฿					฿ 750	฿ 750
KYRGYZSTAN [Member]
Employee Benefit Plans [Line Items]
Scheme calculated rate	15.00%	15.00%	15.00%	15.00%
Occupational Risk Scheme [Member] \| Cambodia [Member]
Employee Benefit Plans [Line Items]
Contribution equivalent					0.80%	0.80%
Occupational Risk Scheme [Member] \| Cambodia [Member] \| Minimum [Member]
Employee Benefit Plans [Line Items]
Average wages per share (in Dollars per share)	$ 0.4		$ 0.4
Occupational Risk Scheme [Member] \| Cambodia [Member] \| Maximum [Member]
Employee Benefit Plans [Line Items]
Average wages per share (in Dollars per share)	2.4		2.4
Health Care Scheme [Member] \| Cambodia [Member]
Employee Benefit Plans [Line Items]
Contribution equivalent					2.60%	2.60%
Health Care Scheme [Member] \| Cambodia [Member] \| Minimum [Member]
Employee Benefit Plans [Line Items]
Average wages per share (in Dollars per share)	1.3		1.3
Health Care Scheme [Member] \| Cambodia [Member] \| Maximum [Member]
Employee Benefit Plans [Line Items]
Average wages per share (in Dollars per share)	$ 7.8		$ 7.8
Pension Scheme [Member] \| Cambodia [Member]
Employee Benefit Plans [Line Items]
Contribution equivalent					2.00%	2.00%
Contribution equivalent total					4.00%	4.00%
Pension Scheme [Member] \| Cambodia [Member] \| Minimum [Member]
Employee Benefit Plans [Line Items]
Contributable wage	$ 100	₸ 400,000	$ 100	₸ 400,000
Pension Scheme [Member] \| Cambodia [Member] \| Maximum [Member]
Employee Benefit Plans [Line Items]
Contributable wage	$ 300	₸ 1,200,000	$ 300	₸ 1,200,000

Disaggregated Revenues (Details) - Schedule of Geographical Information - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total revenues	$ 4,159,763	$ 3,616,698	$ 5,136,153	$ 5,944,190	$ 4,118,120
HK SAR [Member]
Disaggregation of Revenue [Line Items]
Total revenues			34,038
Kyrgyzstan [Member]
Disaggregation of Revenue [Line Items]
Total revenues	2,066,992	2,184,214	3,123,593	5,060,973	3,110,483
Cambodia [Member]
Disaggregation of Revenue [Line Items]
Total revenues	461,232	424,130	621,619	377,608	313,737
Thailand [Member]
Disaggregation of Revenue [Line Items]
Total revenues	$ 1,631,539	$ 1,008,354	$ 1,356,903	$ 505,609	$ 693,900

- Definition

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.

+ References + Details

- Definition

+ References

+ Details

Equity (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Equity [Abstract]

Schedule of Subscription Receivables

Subscription receivables

	September 30,			December 31,
	2024			2023
Balance at beginning of year	$	2,967,100		$	319,872
Issuance of shares (Note 1)		—			2,866,856
Settlement of subscription receivable (Note 2)		—			(219,628	)
Business combination		(2,967,100	)		—
Total	$	—		$	2,967,100

Note 1:

Note 2:

On January 18, 2023, the Company received $192,308 from Seazen, reducing the subscription receivable by $192,308. On January 10, 2023, the Company issued and allotted additional 27,293 ordinary shares to Tung Donald Fan and Hok Lun Alan Lau at the consideration of $812,573. On December 4, 2023, the Company issued and allotted additional 69,000 shares to DoubleClick Services Limited at $2,054,283. Among the subscription receivable during the year, $27,320 was settled by the professional consulting service rendered during the year ended December 31, 2023.

Subscription receivables

	December 31,
	2023			2022
Balance at beginning of year	$	319,872		$	—
Issuance of shares (Note 1)		2,866,856			319,872
Settlement of subscription receivable (Note 2)		(219,628	)		—
Total	$	2,967,100		$	319,872

Note 1:

Note 2:

On January 18, 2023, the Company received $192,308 from Seazen, reducing the subscription receivable by $192,308. On January 10, 2023, the Company issued and allotted additional 27,293 ordinary shares to Tung Donald Fan and Hok Lun Alan Lau at the consideration of $812,573. On December 4, 2023, the Company issued and allotted additional 69,000 shares to DoubleClick Services Limited at $2,054,283. Among the subscription receivable during the year, $27,320 was settled by the professional consulting service rendered during the year ended December 31, 2023.

Schedule of Additional Paid-in Capital

Additional paid-in capital

	September 30,			December 31,
	2024			2023
Balance at beginning of period	$	4,324,834		$	1,458,941
Issuance of shares (Note 1)		—			2,865,893
Business combination		(2,909,834	)		—
Total	$	1,415,000		$	4,324,834

Note 1:

On August 15, 2022, the Company issued 41,830 ordinary shares to Seazen, increasing the additional paid-in capital by $961,120. On January 10, 2023, the Company issued 27,293 ordinary shares 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 69,000 shares to DoubleClick Services Limited for consulting service of 10 years, increasing the additional paid-in capital by $2,053,593.

Additional paid-in capital

	December 31,
	2023		2022
Balance at beginning of year	$	1,458,941		257,821
Directors’ remuneration (Note 1)		—		240,000
Issuance of shares (Note 2)		2,865,893		961,120
Total	$	4,324,834		1,458,941

Note 1:

The Company recorded remuneration to its directors, Mr. Siu, Wing Fung Alfred and Ms. Fong, Hei Yue Tina. The remuneration to Mr. Siu, Wing Fung Alfred and Ms. Fong, Hei Yue Tina was $120,000 and $120,000 for the year ended December 31, 2022, respectively. The directors considered remuneration as a capital injection rather than receiving it in cash, resulting in an $240,000 increase in paid-in capital.

Note 2:

Contract Liabilities (Details) - Schedule of Contract Liabilities - USD ($)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Dec. 31, 2022

Schedule of Contract Liabilities [Abstract]

Balance

$ 7,937

$ 1,360,168

$ 812,158

Additions

37,592

112,006

1,360,168

Recognized to revenue during the period

(37,129)

(122,662)

(812,158)

Refund to customers

^[1]

(1,341,575)

^[1],[2]

^[2]

Balance

$ 8,400

$ 7,937

$ 1,360,168

[1]

[2]

Related Party Balances and Transactions (Details) - Schedule of Balance Due from Shareholders - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of the Balance Due from Shareholders [Abstract]
Due from shareholders	$ (221,203)	$ 372,103	$ 2,257,931
Less: allowance for expected credit loss		(17,818)	$ (17,059)
Total shareholders amount	$ (221,203)	$ 354,285

Disaggregated Revenues (Details) - Schedule of Revenue Information above is Based on the Locations - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total Long-lived assets	$ 495,107	$ 446,004	$ 506,343	$ 592,378
HK SAR [Member]
Disaggregation of Revenue [Line Items]
Total Long-lived assets	260	584
Kyrgyzstan [Member]
Disaggregation of Revenue [Line Items]
Total Long-lived assets			22,513	20,835
Cambodia [Member]
Disaggregation of Revenue [Line Items]
Total Long-lived assets	132,414	137,472	229,085	332,799
Thailand [Member]
Disaggregation of Revenue [Line Items]
Total Long-lived assets	$ 362,433	$ 307,948	$ 254,745	$ 238,744

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (bb)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481203/810-10-50-3

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 810
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 25
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481231/810-10-45-25

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481687/323-10-50-3

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-28

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(i))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(ii))
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-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii))
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-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(4)(iii)(A))
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-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Section S99
-Paragraph 1A
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1A
-Subparagraph (SX 210.13-01(a)(5))
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1B
-Subparagraph (SX 210.13-02(a)(4)(i))
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-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section S99
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-Subparagraph (SX 210.13-02(a)(5))
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-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B

Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481404/852-10-50-7

+ Details

- Definition

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.

+ References + Details

Disaggregated Revenues (Details) - Schedule of Revenue Information above is Based on the Locations - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total Long-lived assets	$ 495,107	$ 446,004	$ 506,343	$ 592,378
HK SAR [Member]
Disaggregation of Revenue [Line Items]
Total Long-lived assets	260	584
Cambodia [Member]
Disaggregation of Revenue [Line Items]
Total Long-lived assets	132,414	137,472	229,085	332,799
Thailand [Member]
Disaggregation of Revenue [Line Items]
Total Long-lived assets	$ 362,433	$ 307,948	$ 254,745	$ 238,744

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.

+ References

+ Details

- Definition

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.

+ References + Details

Disaggregated Revenues (Details) - Schedule of Business Operations - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total revenues	$ 4,159,763	$ 3,616,698	$ 5,136,153	$ 5,944,190	$ 4,118,120
IVF treatment service [Member]
Disaggregation of Revenue [Line Items]
Total revenues	3,637,250	3,162,400	4,021,696	2,819,163	3,199,683
Surrogacy, ancillary caring and other services [Member]
Disaggregation of Revenue [Line Items]
Total revenues	$ 522,513	$ 454,298	$ 1,114,457	$ 3,125,027	$ 918,437

- Definition

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.

+ References + Details

- Definition

+ References

+ Details

Related Party Balances and Transactions (Details) - Schedule of Balance Due from Shareholders - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of the Balance Due from Shareholders [Abstract]
Due from shareholders	$ (221,203)	$ 372,103	$ 2,257,931
Less: allowance for expected credit loss		(17,818)	(17,059)
Total shareholders amount		$ 354,285	$ 2,240,872

Deposits, Prepayment, Other Receivables and Deferred IPO Cost, Net (Details) - Schedule of Deposits, Prepayment, Other Receivables and Deferred IPO Cost, Net - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Deposits, Prepayment, Other Receivables and Deferred IPO Cost, Net [Abstract]
Other receivables	$ 35,253	$ 15,910	$ 30,295
Deposits	144,079	123,008	40,131
Prepayment	214,937	4,848
Deferred initial public offering “IPO” cost		373,677
Less: allowance for expected credit loss	(15)	(14)	(141)
Deposits, prepayment, other receivables and deferred IPO cost, net	$ 394,254	$ 517,429	$ 70,285

Document And Entity Information	9 Months Ended
Document And Entity Information	Sep. 30, 2024
Document Information Line Items
Entity Registrant Name	NEWGENIVF GROUP LIMITED
Document Type	F-1
Amendment Flag	false
Entity Central Index Key	0001981662
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	D8
Entity Address, Address Line One	1/F, Pier 2, Central
Entity Address, Country	HK
Entity Address, City or Town	Hong Kong
Entity Address, Postal Zip Code	999077
City Area Code	+1 (212)
Local Phone Number	537-4406
Business Contact
Document Information Line Items
Entity Address, Address Line One	122 East 42nd Street
Entity Address, City or Town	New York
Entity Address, Postal Zip Code	10168
City Area Code	(212)
Local Phone Number	947-7200
Contact Personnel Name	Cogency Global Inc.
Entity Address, Address Line Two	18th Floor
Entity Address, State or Province	NY

Related Party Balances and Transactions (Details) - Schedule of Amount Due from and Due to Related Parties - Mr. Siu Wing Fung, Alfred (“Mr. Siu”) and Ms. Fong Hei Yue, Tina (“Ms. Fong”) [Member] - USD ($)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2022

^[1]

Dec. 31, 2023

Due from shareholders, Relationship

Shareholders and directors (note 1)

Due from shareholders

$ 354,285

Due to a related party, Relationship

Shareholders and directors (note 1)

Due to a related party

$ (221,203)

[1]	Ms. Fong is the spouse of Mr. Siu. As of December 31, 2023 and 2022, the due from shareholders balance was $354,285 and $2,240,872, respectively.

- Definition

A description of the related party transaction, including transactions to which no amounts or nominal amounts were ascribed and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements. Examples of common related party transactions are, sales, purchases and transfers of realty and personal property, services received or furnished, loans and leases to and from top management and affiliates.

+ References + Details

Leases (Details) - Schedule of Lease Liabilities - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Lease Liabilities [Abstract]
Lease liabilities – current portion	$ 213,546	$ 207,128	$ 184,651
Lease liabilities – non-current portion	122,981	118,979	242,187
Total	$ 336,527	$ 326,107	$ 426,838

Risks

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Risks [Abstract]

RISKS

NOTE 14 — 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 September 30, 2024 and December 31, 2023 is $Nil 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 and other receivables, amount due from shareholders and loan to A SPAC I

The Company assessed the impairment for deposits and other receivables, due from shareholders and loan to A SPAC I 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 directors consider the loss allowance for deposits and other receivables, due from shareholders and loan to A SPAC I as of September 30, 2024 is $14, $Nil and $ Nil, respectively. The loss allowance for deposits and other receivables, due from shareholders and loan to A SPAC I as of December 31, 2023 is $14, $17,818 and Nil, respectively.

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 nine months ended September 30, 2024 and 2023 would have increased or decreased by approximately $1,202 and $773, 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$, THB, KHR and RMB which are the same as the functional currencies of the relevant group entities. Hence, in the opinion of the directors of the Company, the currency risk of US$ 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.

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.

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.

NOTE 14 — 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, 2023 and 2022 is $19 and $26, respectively.

Cash and cash equivalents

Deposits and other receivables, amount due from shareholders and loan to A SPAC I

The Company assessed the impairment for deposits and other receivables, due from shareholders and loan to A SPAC I 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 directors consider the loss allowance for deposits and other receivables, due from shareholders and loan to A SPAC I as of December 31, 2023 is $14, $17,818 and Nil, respectively. The loss allowance for deposits and other receivables, due from shareholders and loan to A SPAC I as of December 31, 2022 is $141, $17,059 and Nil, respectively. The loss allowance for deposits and other receivables and amount due from shareholders as of December 31, 2021 was $115 and $6,312 and Nil, respectively.

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.

Sensitivity analysis

If interest rates had been 1% higher or lower and all other variables were held constant, the Company’s net (loss) income for the years ended December 31, 2023, 2022 and 2021 would have increased or decreased by approximately $541, $275 and $287, 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.

C. Economic and political risks

D. Inflation risk

Risks (Details) - USD ($)	9 Months Ended		12 Months Ended
Risks (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Risks [Line Items]
Allowance for account receivables			$ 19	$ 26
Allowance for deposits and other receivables
Increase (decrease) interest risk rate	1.00%		1.00%
Interest rate other variables, percentage	1.00%		1.00%
Increased (decreased) amount	$ 1,202	$ 773	$ 541	275	287
Related Party [Member]
Risks [Line Items]
Allowance for deposits and other receivables			14	141
A SPAC I [Member]
Risks [Line Items]
Allowance for deposits and other receivables			17,818	$ 17,059	6,312
Deposits and Other Receivable [Member]
Risks [Line Items]
Allowance for deposits and other receivables	$ 14		$ 14		$ 115

Equity

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Equity [Abstract]

EQUITY

NOTE 10 — EQUITY

Ordinary shares

As at September 30, 2024, the Company is authorized to issue 201,200,000 ordinary shares with no par value. 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 April 3, 2024, the Company completed the business combination with A SPAC I Acquisition Corp.

The equity of the Company as of September 30, 2024 and December 31, 2023 represents 10,149,386 and 698,123 ordinary shares amounting to $0 and $6,981, respectively.

Subscription receivables

	September 30,			December 31,
	2024			2023
Balance at beginning of year	$	2,967,100		$	319,872
Issuance of shares (Note 1)		—			2,866,856
Settlement of subscription receivable (Note 2)		—			(219,628	)
Business combination		(2,967,100	)		—
Total	$	—		$	2,967,100

Note 1:

Note 2:

On January 18, 2023, the Company received $192,308 from Seazen, reducing the subscription receivable by $192,308. On January 10, 2023, the Company issued and allotted additional 27,293 ordinary shares to Tung Donald Fan and Hok Lun Alan Lau at the consideration of $812,573. On December 4, 2023, the Company issued and allotted additional 69,000 shares to DoubleClick Services Limited at $2,054,283. Among the subscription receivable during the year, $27,320 was settled by the professional consulting service rendered during the year ended December 31, 2023.

Additional paid-in capital

	September 30,			December 31,
	2024			2023
Balance at beginning of period	$	4,324,834		$	1,458,941
Issuance of shares (Note 1)		—			2,865,893
Business combination		(2,909,834	)		—
Total	$	1,415,000		$	4,324,834

Note 1:

NOTE 10 — EQUITY

Ordinary shares

As at December 31, 2023, the Company is authorized to issue 5,000,000 ordinary shares. 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 April 3, 2024, the Company completed the business combination with A SPAC I Acquisition Corp.

The equity of the Company as of December 31, 2023 and 2022 represents 698,123 and 601,830 ordinary shares amounting to $6,981 and $6,018, respectively.

Subscription receivables

	December 31,
	2023			2022
Balance at beginning of year	$	319,872		$	—
Issuance of shares (Note 1)		2,866,856			319,872
Settlement of subscription receivable (Note 2)		(219,628	)		—
Total	$	2,967,100		$	319,872

Note 1:

Note 2:

On January 18, 2023, the Company received $192,308 from Seazen, reducing the subscription receivable by $192,308. On January 10, 2023, the Company issued and allotted additional 27,293 ordinary shares to Tung Donald Fan and Hok Lun Alan Lau at the consideration of $812,573. On December 4, 2023, the Company issued and allotted additional 69,000 shares to DoubleClick Services Limited at $2,054,283. Among the subscription receivable during the year, $27,320 was settled by the professional consulting service rendered during the year ended December 31, 2023.

Additional paid-in capital

	December 31,
	2023		2022
Balance at beginning of year	$	1,458,941		257,821
Directors’ remuneration (Note 1)		—		240,000
Issuance of shares (Note 2)		2,865,893		961,120
Total	$	4,324,834		1,458,941

Note 1:

Note 2:

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Subparagraph (h)
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
-Subparagraph (a)
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
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-Paragraph 2
-Subparagraph (d)
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-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

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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-Paragraph 1
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
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-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
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-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-14

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-18

+ Details

Impact of Covid-19

12 Months Ended

Dec. 31, 2023

Impact of Covid-19 [Abstract]

IMPACT OF COVID-19

NOTE 17 — IMPACT OF COVID-19

The COVID-19 has negatively impacted the global economy, disrupted consumer spending and global supply chains, and created significant volatility and disruption of financial markets. The Company experienced some resulting disruptions to the Company’s business operations, and the Company expected the COVID-19 pandemic could have a material adverse impact on the Company’s business and financial performance.

Due to the ongoing recession caused by the COVID-19, the Company’s business is likely to be adversely impacted. The effects of recession can also increase economic instability with vendors and customers.

Contingencies (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Contingencies [Abstract]
Contingent tax penalty	$ 486,706	$ 486,706

Leases (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Leases [Line Items]
Right-of-use assets	$ 293,168	$ 283,847	$ 383,670
Maximum [Member]
Leases [Line Items]
Interest rate	6.60%	6.60%
Minimum [Member]
Leases [Line Items]
Interest rate	5.00%	5.00%

Provision for Income Taxes (Details) - Schedule of Income Taxes - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Schedule of Income Taxes [Abstract]
Income before taxes	$ (418,123)	$ (187,166)	$ 108,418	$ 343,988	$ 156,184
Tax expenses (credit) at the effective tax rates	(170,443)	(116,672)	10,732	(124,591)	36,755
Tax effect on non-taxable income	(761)		(39,173)
Tax effect on non-deductible expenses	119,130	204,226		369,101	114,656
Tax effect on late penalty provision					145,295
Change in valuation allowance			28,441
Tax effect on utilization of tax losses	52,074	(3,812)		(36,369)	(1,990)
Income taxes		$ 83,742		$ 208,141	$ 294,716

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

+ References

+ Details

Organization and Principal Activities

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Organization and Principal Activities [Abstract]

ORGANIZATION AND PRINCIPAL ACTIVITIES

NOTE 1 — ORGANIZATION AND PRINCIPAL ACTIVITIES

NewGenIvf Limited (the “Company” or the “Group”) was incorporated under the laws of the Cayman Islands on January 16, 2019 as an investment holding company.

The following is an organization chart of the Company and its subsidiaries:

As of June 30, 2024, 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

Name		Background		Ownership %		Principal activity
First Fertility Bishkek LLC (“FFB”)		● A Kyrgyzstan company ● Incorporated on October 11, 2019		100%		Provision surrogacy and ancillary caring services

Note:

According to the 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 is owned by a Thai national. 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.

Group reorganization

Pursuant to a group reorganization (the “group reorganization”) to rationalize the structure of the Company and its subsidiary companies (herein collectively referred to as the “Group”) in preparation for the listing of its shares, the Company becomes the holding company of the Group on February 2, 2023. As the Group were under same control of the shareholders and their entire equity interests were also ultimately held by the shareholders immediately prior to the group reorganization, the consolidated statements of income and comprehensive income, consolidated statements of changes in shareholders’ equity and consolidated statements of cash flows are prepared as if the current group structure had been in existence throughout the three-year period ended December 31, 2023, or since the respective dates of incorporation/establishment of the relevant entity, where this is a shorter period.

The unaudited condensed consolidated balance sheets as of September 30, 2024 and 2023 present the assets and liabilities of the aforementioned companies now comprising the Group which had been incorporated/established as of the relevant balance sheet date as if the current group structure had been in existence at those dates based on the same control aforementioned. The Company eliminates all significant intercompany balances and transactions in its consolidated financial statements.

The movement in the Company’s authorized share capital and the number of ordinary shares outstanding and issued in the Company are also detailed in Note 10.

NOTE 1 — ORGANIZATION AND PRINCIPAL ACTIVITIES

NewGenIvf Limited (the “Company” or the “Group”) was incorporated under the laws of the Cayman Islands on January 16, 2019 as an investment holding company.

The following is an organization chart of the Company and its subsidiaries:

As of December 31, 2023, the Company’s subsidiaries are detailed in the table as follows:

Name	Background	Ownership %	Principal activity
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

Name

Background

Ownership %

Principal activity

First Fertility Bishkek LLC (“FFB”)

● A Kyrgyzstan company

● Incorporated on October 11, 2019

100%

Provision surrogacy and ancillary caring services

Note:

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

(a)

(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.

Group reorganization

The consolidated balance sheets as of December 31, 2023 and 2022 present the assets and liabilities of the aforementioned companies now comprising the Group which had been incorporated/established as of the relevant balance sheet date as if the current group structure had been in existence at those dates based on the same control aforementioned. The Company eliminates all significant intercompany balances and transactions in its consolidated financial statements.

The movement in the Company’s authorized share capital and the number of ordinary shares outstanding and issued in the Company are also detailed in Note 10.

Going concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As of December 31, 2023, the Company had bank balance of $54,104 and may have challenge to settle its obligations when payment become due. The Company is always closely monitoring the market opportunities and is currently in the process of exercising various fundraising projects with various potential investors to improve the Company’s cash flow position for its operation and short-term payables. One fundraising project was completed on April 3, 2024. As of April 4, 2024, the Company settled $2 million to any payment with respect to accounts payable, but not, directly or indirectly, for (i) except for expenses relating to the Business Combination, the satisfaction of any indebtedness of the Company or any of its Subsidiaries, (ii) the redemption or repurchase of any securities of the Company or any of its Subsidiaries, or (iii) the settlement of any outstanding litigation as at December 31, 2023. The Company secured funding subsequent to year-end with total of $2 million, and that the Company received $2 million funding to date. Please refer to Note 20 – Subsequent Events for further information. The Company can make no assurance that required financings will be available for the amounts needed, or on terms commercially acceptable to the Company, if at all. If one or all of these events does not occur or subsequent capital raises are insufficient to bridge financial and liquidity shortfall, there would likely be a material adverse effect on the Company and its financial statements.

Related Party Balances and Transactions (Details) - Schedule of Consolidated Financial Statements - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Directors’ remuneration to Mr. Siu Wing Fung, Alfred [Member]
Schedule of Consolidated Financial Statements [Line Items]
Transactions with Related Parties	$ 93,750	$ 90,000	$ 125,000	$ 120,000	$ 100,000
Directors’ remuneration to Ms. Fong Hei Yue, Tina [Member]
Schedule of Consolidated Financial Statements [Line Items]
Transactions with Related Parties	$ 93,750	$ 90,000	125,000	120,000	100,000
Waiver of related party balance of Mr. Siu Wing Fung, Alfred [Member]
Schedule of Consolidated Financial Statements [Line Items]
Transactions with Related Parties			$ (88,151)

Inventories (Details) - Schedule of Inventories - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Inventories [Abstract]
Medicines, consumables and reagents for clinical and laboratory analyses	$ 94,785	$ 126,264	$ 46,910
Inventories, total	$ 94,785	$ 126,264	$ 46,910

Leases (Details) - Schedule of Lease Liabilities - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Lease Liabilities [Abstract]
Lease liabilities – current portion	$ 213,546	$ 207,128	$ 184,651
Lease liabilities – non-current portion	122,981	118,979	242,187
Total	$ 336,527	$ 326,107	$ 426,838

Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment	Sep. 30, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	the lesser of useful life or term of lease	the lesser of useful life or term of lease
Minimum [Member] \| Furniture and Fixtures [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years	3 years
Minimum [Member] \| Medical Instruments [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years	3 years
Minimum [Member] \| Motor vehicle [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years	3 years
Minimum [Member] \| Office Equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years	3 years
Maximum [Member] \| Furniture and Fixtures [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years	5 years
Maximum [Member] \| Medical Instruments [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years	10 years
Maximum [Member] \| Motor vehicle [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years	5 years
Maximum [Member] \| Office Equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years	5 years

Leases (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Leases [Abstract]

Schedule of Lease Liabilities

As of September 30, 2024 and December 31,2023, lease liabilities consist of the following:

	September 30,		December 31,
	2024		2023
Lease liabilities – current portion	$	213,546	$	207,128
Lease liabilities – non-current portion		122,981		118,979
Total	$	336,527	$	326,107

As of December 31, 2023 and 2022, lease liabilities consist of the following:

	December 31,
	2023		2022
Lease liabilities – current portion	$	207,128	$	184,651
Lease liabilities – non-current portion		118,979		242,187
Total	$	326,107	$	426,838

Schedule of Other Lease Information

Other lease information is as follows:

	September 30,			December 31,
	2024			2023
Weighted-average remaining lease term – operating leases		0.67 years			0.92 years
Weighted-average discount rate – operating leases		5	%		5	%
Short term lease cost	$	100,009		$	114,937

Other lease information is as follows:

	December 31,
	2023			2022
Weighted-average remaining lease term – operating leases		0.92 years			1.91 years
Weighted-average discount rate – operating leases		5	%		5	%
Short term lease cost	$	114,937		$	89,380

Schedule of Future Minimum Payments under Operating Leases

The following is a schedule of future minimum payments under operating leases as of September 30, 2024:

	September 30, 2024
Not later than 1 year	$	214,375
Between 1 to 2 years		84,910
Between 2 to 3 years		37,600
Total lease payments		336,885
Less: imputed interest		(358	)
Total operating lease liabilities, net of interest	$	336,527

The following is a schedule of future minimum payments under operating leases as of December 31, 2023:

	December 31, 2023
Not later than 1 year	$	240,835
Between 1 to 2 years		111,613
Between 2 to 3 years		10,373
Total lease payments		362,821
Less: imputed interest		(36,714	)
Total operating lease liabilities, net of interest	$	326,107

Plant and Equipment, Net (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Plant and Equipment, Net [Abstract]

Schedule of Plant and Equipment, Net

Plant and equipment, net consist of the following:

	September 30,			December 31,
	2024			2023
At cost:
Building improvement	$	96,020		$	92,438
Furniture and fixtures		260,199			250,493
Medical instruments		877,542			844,809
Motor vehicle		148,473			142,936
Office equipment		156,527			150,688
		1,538,761			1,481,364
Less: accumulated depreciation		(1,345,567	)		(1,319,207	)
Total	$	193,194		$	162,157

Plant and equipment, net consist of the following:

	December 31,
	2023			2022
At cost:
Building improvement	$	92,438		$	72,519
Furniture and fixtures		250,493			246,682
Medical instruments		844,809			791,514
Motor vehicle		142,936			142,936
Office equipment		150,688			146,432
		1,481,364			1,400,083
Less: accumulated depreciation		(1,319,207	)		(1,277,410	)
Total	$	162,157		$	122,673

Unaudited Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 169,661	$ 54,104	$ 27,556
Accounts receivable, net	318,859	9,374	13,000
Inventories	94,785	126,264	46,910
Deposits, prepayment and other receivables, net	394,254	517,429	70,285
Loan to A SPAC I		140,000
Total current assets	977,559	1,201,456	2,398,623
Non-current assets
Plant and equipment, net	193,194	162,157	122,673
Right-of-use assets, net	293,168	283,847	383,670
Intangible assets	2,698
Deposits, prepayment and other receivables, net	6,047
Total non-current assets	495,107	446,004	506,343
TOTAL ASSETS	1,472,666	1,647,460	2,904,966
Current liabilities
Legal fee payable	2,074,114	172,626	104,651
Accrued liabilities and other payables	398,208	241,613	289,777
Contract liabilities	8,400	7,937	1,360,168
Operating lease liabilities, current	213,546	207,128	184,651
Finance lease liabilities, current		6,446	18,758
Taxes payable	486,705	486,706	486,872
Total current liabilities	3,490,768	1,122,456	2,555,650
Non-current liabilities
Operating lease liabilities, non-current	122,981	118,979	242,187
Promissory Note	1,453,861
Convertible promissory note	4,300,000
Discount on Convertible promissory note	(819,762)
Finance lease liabilities, non-current			6,446
Total non-current liabilities	5,057,080	118,979	248,633
Total liabilities	8,547,848	1,241,435	2,804,283
Shareholders’ equity
Ordinary shares		6,981	6,018
Subscription receivable		(2,967,100)	(319,872)
Additional paid-in capital	1,415,000	4,324,834	1,458,941
Accumulated deficit	(8,003,276)	(461,351)	(591,544)
Accumulated other comprehensive (loss) income	3,370	(7,288)	9,570
Equity attributable to the shareholders of the Company	(6,584,906)	896,076	563,113
Non-controlling interests	(490,276)	(490,051)	(462,430)
Total shareholders’ equity	(7,075,182)	406,025	100,683
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	1,472,666	1,647,460	2,904,966
Shareholders
Current assets
Due from shareholders		354,285	2,240,872
Current liabilities
Due to shareholders
Related Party
Current liabilities
Due to a related party	$ 309,795		$ 110,773

Summary of Significant Accounting Policies (Details)	9 Months Ended			12 Months Ended
Summary of Significant Accounting Policies (Details)	Sep. 30, 2024 USD ($) $ / shares	Sep. 30, 2024 USD ($) Segment $ / shares	Sep. 30, 2023	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2023 USD ($) Segment $ / shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2021
Class of Stock [Line Items]
Salvage value percentage	0.00%	0.00%		0.00%	0.00%
Ordinary share, par value (in Dollars per share) \| $ / shares	$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01
Contract revenue rate	40.00%	40.00%		40.00%	40.00%
Number of operating segment	1	1		1	1
Lease term	12 months	12 months		12 months	12 months
Right-of-use assets (in Dollars)	$ 293,168	$ 293,168		$ 283,847	$ 283,847	$ 383,670
Lease liabilities (in Dollars)	$ 336,527	$ 336,527		$ 326,107	$ 326,107	$ 426,838
Borrowing cost rate	0.125%			0.125%
Lease payments rate	6.60%	6.60%		5.00%	5.00%	5.00%
Threshold rate	5.00%			5.00%
Income tax percentage	5.00%			5.00%
Previously Reported [Member]
Class of Stock [Line Items]
Lease payments rate				6.60%	6.60%
Supplier [Member] \| Customer Concentration Risk [Member] \| Accounts Payable [Member]
Class of Stock [Line Items]
Concentration risk, percentage				10.00%
Suppliers One [Member] \| Customer Concentration Risk [Member] \| Accounts Payable [Member]
Class of Stock [Line Items]
Concentration risk, percentage	10.00%			30.60%
Suppliers One [Member] \| Customer Concentration Risk [Member] \| Accounts Payable [Member] \| Minimum [Member]
Class of Stock [Line Items]
Concentration risk, percentage	13.60%
Suppliers Four [Member] \| Customer Concentration Risk [Member] \| Accounts Payable [Member]
Class of Stock [Line Items]
Concentration risk, percentage				10.00%		69.80%
Suppliers Four [Member] \| Customer Concentration Risk [Member] \| Accounts Payable [Member] \| Maximum [Member]
Class of Stock [Line Items]
Concentration risk, percentage				30.60%
No Vendors [Member] \| Customer Concentration Risk [Member] \| Accounts Payable [Member]
Class of Stock [Line Items]
Concentration risk, percentage	15.30%		21.50%
Vendor Two [Member] \| Customer Concentration Risk [Member] \| Accounts Payable [Member]
Class of Stock [Line Items]
Concentration risk, percentage						55.30%	35.60%
One Vendors [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Class of Stock [Line Items]
Concentration risk, percentage	10.00%
One Vendors [Member] \| Customer Concentration Risk [Member] \| Accounts Payable [Member]
Class of Stock [Line Items]
Concentration risk, percentage			10.00%
Other Customer [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Class of Stock [Line Items]
Concentration risk, percentage				10.00%
Customer Two [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Class of Stock [Line Items]
Concentration risk, percentage				10.00%
Customer Two [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Previously Reported [Member]
Class of Stock [Line Items]
Concentration risk, percentage				96.30%
Customer Two [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Maximum [Member]
Class of Stock [Line Items]
Concentration risk, percentage				96.30%
Revenue [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Class of Stock [Line Items]
Concentration risk, percentage	10.00%			10.00%
Revenue Benchmark One [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Class of Stock [Line Items]
Concentration risk, percentage						10.00%
Revenue Benchmark Two [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Class of Stock [Line Items]
Concentration risk, percentage	10.00%						10.00%
One Customer [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Class of Stock [Line Items]
Concentration risk, percentage	10.00%
One Customer [Member] \| Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| Minimum [Member]
Class of Stock [Line Items]
Concentration risk, percentage	15.00%
Chief Executive Officer [Member]
Class of Stock [Line Items]
Number of operating segment	1			1

Plant and Equipment, Net (Details) - Schedule of Plant and Equipment, Net - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
At cost:
Plant and equipment, Gross	$ 1,538,761	$ 1,481,364	$ 1,400,083
Less: accumulated depreciation	(1,345,567)	(1,319,207)	(1,277,410)
Plant and equipment, Net	193,194	162,157	122,673
Building improvement [Member]
At cost:
Plant and equipment, Gross	96,020	92,438	72,519
Furniture and fixtures [Member]
At cost:
Plant and equipment, Gross	260,199	250,493	246,682
Medical instruments [Member]
At cost:
Plant and equipment, Gross	877,542	844,809	791,514
Motor vehicle [Member]
At cost:
Plant and equipment, Gross	148,473	142,936	142,936
Office equipment [Member]
At cost:
Plant and equipment, Gross	$ 156,527	$ 150,688	$ 146,432

Provision for Income Taxes (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Provision for Income Taxes [Abstract]

Schedule of the Provisions for Income Taxes

Significant components of the provisions for income taxes for the six months ended September 30, 2024, and 2023 were as follows:

	September 30,
	2024		2023
Current tax provision Kyrgyzstan	$	—	$	83,742
Current tax provision Cambodia		—		—
Late penalty provision Kyrgyzstan		—		—
Total provision for income taxes	$	—	$	83,742

Significant components of the provisions for income taxes for the year ended December 31, 2023, and 2022 were as follows:

	December 31,
	2023		2022
Current tax provision Kyrgyzstan		—		196,116
Current tax provision Cambodia		—		11,323
Late penalty provision Kyrgyzstan		—		702
Total provision for income taxes	$	—	$	208,141

Schedule of Income Taxes

	September 30,
	2024			2023
Income/(loss) before taxes	$	(418,123	)	$	(187,166	)
Tax expenses/(credit) at the effective tax rates		(170,443	)		(116,672	)
Tax effect on non-taxable income		(761	)		—
Tax effect on non-deductible expenses		119,130			204,226
Tax effect on utilization of tax losses		52,074			(3,812	)
Income taxes	$	—		$	83,742

	December 31,
	2023			2022			2021
Income before taxes	$	108,418		$	343,988		$	156,184
Tax expenses (credit) at the effective tax rates		10,732			(124,591	)		36,755
Tax effect on non-taxable income		(39,173	)		—			—
Tax effect on non-deductible expenses		—			369,101			114,656
Tax effect on late penalty provision		—			—			145,295
Change in valuation allowance		28,441			—			—
Tax effect on utilization of tax losses		—			(36,369	)		(1,990	)
Income taxes	$	—			208,141		$	294,716

Schedule of Components of Deferred Tax Assets

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

	September 30, 2024			December 31, 2023
	USD			USD
Deferred tax assets:
– Net operating loss carry forward		28,441			28,441
Less: valuation allowance		(28,441	)		(28,441	)
Deferred tax assets, net		—			—

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

	December 31, 2023			December 31, 2022
	USD			USD
Deferred tax assets:
– Net operating loss carry forward		28,441			—
Less: valuation allowance		(28,441	)		—
Deferred tax assets, net		—			—

Subsequent Events (Details) - USD ($)					1 Months Ended
Subsequent Events (Details) - USD ($)	Apr. 03, 2024	Feb. 29, 2024	Dec. 04, 2023	Aug. 15, 2022	Nov. 30, 2024	Sep. 30, 2024	Apr. 04, 2024	Jan. 10, 2023
Subsequent Events [Line Items]
Ordinary shares (in Shares)			69,000	41,830
Additional ordinary shares (in Shares)			2,054,283	41,830				27,293
Converted debt						$ 1,300,000,000,000
Subsequent Event [Member]
Subsequent Events [Line Items]
Principal amount	$ 250,000	$ 1,750,000					$ 2,000,000
Original issue discount		122,500
Ordinary shares (in Shares)	295,000
Additional ordinary shares (in Shares)	100,000
Amount of increasing our shareholder					$ 1,300,000,000,000
Subsequent Event [Member] \| Tranches [Member]
Subsequent Events [Line Items]
Principal amount		1,750,000
Original issue discount		122,500
Private Placement [Member] \| Subsequent Event [Member]
Subsequent Events [Line Items]
Principal amount		$ 3,500,000

Provision for Income Taxes (Details) - Schedule of Components of Deferred Tax Assets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Components of Deferred Tax Assets [Abstract]
Net operating loss carry forward	$ 28,441	$ 28,441
Less: valuation allowance	(28,441)	(28,441)
Deferred tax assets, net

Deposits, Prepayment, Other Receivables and Deferred IPO Cost, Net (Details) - Schedule of Deposits, Prepayment, Other Receivables and Deferred IPO Cost, Net - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Deposits, Prepayment, Other Receivables and Deferred IPO Cost, Net [Abstract]
Other receivables	$ 35,253	$ 15,910	$ 30,295
Deposits	144,079	123,008	40,131
Prepayment	214,937	4,848
Deferred initial public offering “IPO” cost		373,677
Less: allowance for expected credit loss	(15)	(14)	(141)
Deposits, prepayment, other receivables and deferred IPO cost, net	$ 394,254	$ 517,429	$ 70,285

Accounts Receivable, Net (Details) - Schedule of Accounts Receivable, Net - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accounts Receivable, Net [Abstract]
Accounts receivable	$ 318,841	$ 9,393	$ 13,026
Less: allowance for expected credit loss	(18)	(19)	(26)
Total accounts receivable net	$ 318,859	$ 9,374	$ 13,000

Equity (Details) - Schedule of Subscription Receivables - Subscription Receivable including Common Stock [Member] - USD ($)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Schedule of Subscription Receivables [Line Items]

Balance at beginning of year

$ 2,967,100

$ 319,872

Issuance of shares

^[1]

2,866,856

Settlement of subscription receivable

^[2]

(219,628)

Business combination

(2,967,100)

Total

$ 2,967,100

[1]

[2]

Accrued Liabilties and Other Payables

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Accrued Liabilties and Other Payables [Abstract]

ACCRUED LIABILTIES AND OTHER PAYABLES

NOTE 7 — ACCRUED LIABILTIES AND OTHER PAYABLES

Accrued liabilities and other payables consist of the following:

	September 30,		December 31,
	2024		2023
Accrued expenses	$	250,039	$	43,633
Withholding tax payable		7,378		7,349
Compensation payable (Note 1)		19,322		144,015
Other payables		121,469		46,616
	$	398,208	$	241,613

Note 1:

NOTE 7 — ACCRUED LIABILTIES AND OTHER PAYABLES

Accrued liabilities and other payables consist of the following:

	December 31,
	2023		2022
Accrued expenses	$	43,633	$	22,345
Other tax payable		—		3,180
Withholding tax payable		7,349		82,240
Compensation payable (Note 1)		144,015		117,935
Other payables		46,616		64,077
	$	241,613	$	289,777

Note 1:

Provision for Income Taxes (Details) - Schedule of Components of Deferred Tax Assets - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Deferred tax assets:
Net operating loss carry forward	$ 28,441	$ 28,441
Less: valuation allowance	(28,441)	(28,441)
Deferred tax assets, net

Accounts Receivable, Net (Details) - Schedule of Accounts Receivable, Net - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accounts Receivable, Net [Abstract]
Accounts receivable	$ 318,841	$ 9,393	$ 13,026
Less: allowance for expected credit loss	(18)	(19)	(26)
Total accounts receivable net	$ 318,859	$ 9,374	$ 13,000

Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment	Sep. 30, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	the lesser of useful life or term of lease	the lesser of useful life or term of lease
Minimum [Member] \| Furniture and Fixtures [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years	3 years
Minimum [Member] \| Medical Instruments [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years	3 years
Minimum [Member] \| Motor vehicle [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years	3 years
Minimum [Member] \| Office Equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years	3 years
Maximum [Member] \| Furniture and Fixtures [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years	5 years
Maximum [Member] \| Medical Instruments [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years	10 years
Maximum [Member] \| Motor vehicle [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years	5 years
Maximum [Member] \| Office Equipment [Member]
Summary of Significant Accounting Policies (Details) - Schedule of Estimated Useful Lives of the Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years	5 years

Plant and Equipment, Net (Details) - USD ($)	9 Months Ended		12 Months Ended
Plant and Equipment, Net (Details) - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Plant and Equipment, Net [Abstract]
Depreciation expenses	$ 26,360	$ 19,461	$ 31,173	$ 100,533
Loss on disposal of assets				114,013
Impairment loss

Leases (Details) - Schedule of Other Lease Information - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Other Lease Information [Abstract]
Weighted-average remaining lease term – operating leases	8 months 1 day	11 months 1 day	11 months 1 day	1 year 10 months 28 days
Weighted-average discount rate – operating leases	5.00%	5.00%	5.00%	5.00%
Short term lease cost	$ 100,009	$ 114,937	$ 114,937	$ 89,380

Leases (Details) - Schedule of Future Minimum Payments under Operating Leases - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Future Minimum Payments under Operating Leases [Abstract]
Not later than 1 year	$ 214,375	$ 240,835
Between 1 to 2 years	84,910	111,613
Between 2 to 3 years	37,600	10,373
Total lease payments	336,885	362,821
Less: imputed interest	(358)	(36,714)
Total operating lease liabilities, net of interest	$ 336,527	$ 326,107	$ 426,838

Subsequent Events

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 18 — SUBSEQUENT EVENTS

In accordance with ASC Topic 855, “Subsequent Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date but before consolidated financial statements are issued, the Company evaluated all events or transactions that occurred after September 30, 2024, up through the date the Company.

Subsequent to the end of September 2024, $1,300,000 of convertible promissory note was converted into ordinary share by note holder in November 2024, thereby increasing our shareholder equity by $1,300,000.

NOTE 20 — 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.

Convertible note

On February 29, 2024, A SPAC I Acquisition Corp. (“ASCA”), A SPAC I Mini Acquisition Corp. (the then name of NewGenIvf Group Limited), NewGenIvf Limited (“NewGenIvf”, the “Company”), A SPAC I Mini Sub Acquisition Corp. (the “Merger Sub”), and certain buyers named therein led by JAK Opportunities VI LLC (collectively, the “Buyers” or “JAK”) entered into a securities purchase agreement (the “Securities Purchase Agreement”), pursuant to which the NewGenIvf Group Limited agreed to issue and sell to JAK, in a private placement, an aggregate of up to $3,500,000 principal amount of convertible notes (the “Notes”), consisting of one or more tranches: (i) an initial tranche (the “Initial Tranche”) of an aggregate principal amount of Notes of up to $1,750,000 and including an original issue discount of up to aggregate $122,500, and (ii) subsequent tranches of an aggregate principal amount of Notes of up to $1,750,000 and including an original issue discount of up to aggregate $122,500.

On April 3, 2024, JAK received a certain amount of ordinary shares of the NewGenIvf Group Limited (the “Commitment Shares”), which were converted from the Company ordinary shares issued to JAK in February 2024 and equaled 295,000 ordinary shares of the NewGenIvf Group Limited, as well as an additional 100,000 ordinary shares of the NewGenIvf Group Limited, which were converted from the Company ordinary shares transferred by another shareholder of the Company to JAK in March 2024. In addition, a subsequent tranche of the Notes in the principal amount of $250,000 was issued and sold to JAK shortly after the closing of the Business Combination. As such, as of April 4, 2024, an aggregate principal amount of Notes of $2,000,000 were issued and sold to JAK.

Business combination

On April 3, 2024, the Company completed the business combination with A SPAC I Acquisition Corp. After the combination, the combined company will be named “NewGenIvf Group Limited” (“NewGenIvf Group”) and its shares and warrants are expected to begin trading on the Nasdaq Capital Market under the tickers “NIVF”, and “NIVFW”, respectively, on April 4, 2024.

Disaggregated Revenues (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Schedule of Contract Liabilities [Abstract]

Schedule of Business Operations

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

	Nine months ended September 30,
Revenue from external customers	2024		2023
IVF treatment service	$	3,637,250	$	3,162,400
Surrogacy, ancillary caring and other services		522,513		454,298
Total revenues	$	4,159,763	$	3,616,698

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

	For the year ended December 31,
Revenue from external customers	2023		2022		2021
IVF treatment service	$	4,021,696	$	2,819,163	$	3,199,683
Surrogacy, ancillary caring and other services		1,114,457		3,125,027		918,437
Total revenues	$	5,136,153	$	5,944,190	$	4,118,120

Schedule of Geographical Information

	Nine months ended September 30,
Revenue from external customers originated from	2024		2023
HK SAR	$	—	$	—
Kyrgyzstan		2,066,992		2,184,214
Cambodia		461,232		424,130
Thailand		1,631,539		1,008,354
Total revenues	$	4,159,763	$	3,616,698

	December 31,
Revenue from external customers originated from	2023		2022		2021
HK SAR	$	34,038		—	$	—
Kyrgyzstan		3,123,593		5,060,973		3,110,483
Cambodia		621,619		377,608		313,737
Thailand		1,356,903		505,609		693,900
Total revenues	$	5,136,153		5,944,190	$	4,118,120

Schedule of Revenue Information above is Based on the Locations

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

	September 30,		December 31,
Long-lived assets located at	2024		2023
HK SAR	$	260	$	584
Cambodia		132,414		137,472
Thailand		362,433		307,948
	$	495,107	$	446,004

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

	December 31,
Long-lived assets located at	2023		2022		2021
HK SAR	$	584	$	—
Kyrgyzstan		—		22,513		20,835
Cambodia		137,472		229,085		332,799
Thailand		307,948		254,745		238,744
	$	446,004	$	506,343		592,378

Deposits, Prepayment, Other Receivables and Deferred IPO Cost, Net (Details) - Schedule of Movement of Allowances for Expected Credit Loss - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of the Movement of Allowances for Expected Credit Loss [Abstract]
Balance at beginning of the year	$ (14)	$ (141)	$ (115)
Reversal of provision (Provision)	(1)	127	(30)
Effect of currency translation adjustment			4
Ending balance	$ (15)	$ (14)	$ (141)

- Definition

Amount of allowance for credit loss on financing receivable. Excludes allowance for financing receivable covered under loss sharing agreement.

+ References + Details

Related Party Balances and Transactions (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Schedule of Amount Due from and Due to Related Parties

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

		September 30,			December 31,
	Relationship	2024			2023
Due from shareholders consist of the following:
Mr. Siu Wing Fung, Alfred (“Mr. Siu”) and Ms. Fong Hei Yue, Tina (“Ms. Fong”)	Shareholders and directors (note 1)	$	—		$	354,285

Due to a related party consist of the following:
Mr. Siu Wing Fung, Alfred (“Mr. Siu”) and Ms. Fong Hei Yue, Tina (“Ms. Fong”)	Shareholders and directors (note 1)	$	(221,203	)	$	—

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

		December 31,
	Relationship	2023		2022
Due from shareholders consist of the following:
Mr. Siu Wing Fung, Alfred (“Mr. Siu”) and Ms. Fong Hei Yue, Tina (“Ms. Fong”)	Shareholders and directors (note 1)	$	354,285	$	2,240,872

Due to a related party consist of the following:
Harcourt Limited	A related company (note 2)	$	-	$	(110,773	)

(1)

Ms. Fong is the spouse of Mr. Siu. As of December 31, 2023 and 2022, the due from shareholders balance was $354,285 and $2,240,872, respectively.

(2)

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:

	September 30,			December 31,
	2024			2023
Due (to) from shareholders	$	(221,203	)	$	372,103
Less: allowance for expected credit loss		—			(17,818	)
	$	(221,203	)	$	354,285

The balance due from shareholders consist of the following:

	December 31,
	2023			2022
Due from shareholders	$	372,103		$	2,257,931
Less: allowance for expected credit loss		(17,818	)		(17,059	)
	$	354,285		$	2,240,872

Schedule of Movement of Allowances for Expected Credit Loss

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

	September 30,			December 31,
	2024			2023
Balance at beginning of the period	$	(17,818	)	$	(17,059	)
Provision		—			(759	)
Revised		17,818			—
Ending balance	$	—		$	(17,818	)

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

	December 31,
	2023			2022
Balance at beginning of the year	$	(17,059	)	$	(6,312	)
Provision		(759	)		(10,747	)
Ending balance	$	(17,818	)	$	(17,059	)

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:

	September 30,
	2024		2023
Directors’ remuneration to Mr. Siu Wing Fung, Alfred	$	93,750	$	90,000
Directors’ remuneration to Ms. Fong Hei Yue, Tina		93,750		90,000

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,
	2023			2022		2021
Directors’ remuneration to Mr. Siu Wing Fung, Alfred	$	125,000		$	120,000	$	100,000
Directors’ remuneration to Ms. Fong Hei Yue, Tina		125,000			120,000		100,000
Waiver of related party balance of Mr. Siu Wing Fung, Alfred		(88,151	)		—		—

Equity (Details) - Schedule of Additional Paid-in Capital - Common Stock Including Additional Paid in Capital [Member] - USD ($)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Dec. 31, 2022

Schedule of Additional Paid-in Capital [Line Items]

Balance at beginning of year

$ 4,324,834

$ 1,458,941

$ 257,821

Issuance of shares

^[1]

2,865,893

^[1],[2]

961,120

^[2]

Business combination

(2,909,834)

Total

$ 1,415,000

$ 4,324,834

$ 1,458,941

[1]

[2]

Summary of Significant Accounting Policies

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

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

Use of estimates

Foreign currency translation

		September 30, 2024		September 30, 2023		December 31, 2023
Period-end	$: HK$		7.8000		7.8000		7.8000
Period average	$: HK$		7.8000		7.8000		7.8000
Period-end	$: THB		36.8454		36.4816		34.2265
Period average	$: THB		34.4021		34.6579		34.7867
Period-end	$: KHR		4,063.3864		4,117.2783		4,080.0304
Period average	$: KHR		4,074.3825		4,104.8088		4,105.4181
Period-end	$: RMB		7.0812		7.2755		7.0971
Period average	$: RMB		7.1862		7.0556		7.0835

Cash and cash equivalents

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

Plant 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

Impairment of long-lived assets

Inventories

Other borrowings

Ordinary shares

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)

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

Revenue from IVF treatment

Revenue from surrogacy and ancillary caring services

Contract related assets and liabilities are classified as current assets and current liabilities. Significant balance sheet accounts related to the revenue cycle are as follows:

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.

Segment information

Leases

Income Taxes

Comprehensive Income

Earnings per share

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

Non-controlling interests

Concentration of risks

Concentration of credit risk

Concentration of customers

None of the customers contributed more than 10% of revenue for nine months ended September 30, 2024 and 2023.

Concentration of suppliers

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.

Recent accounting pronouncements adopted

Recent accounting pronouncements not yet adopted

NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of consolidation and basis of preparation

Use of estimates

Foreign currency translation

		2023		2022		2021
Period-end	$: HK$		7.8000		7.8000		7.8000
Period average	$: HK$		7.8000		7.8000		7.8000
Period-end	$: THB		34.2265		34.6153		33.1964
Period average	$: THB		34.7867		35.1428		32.1003
Period-end	$: KHR		4,080.0304		4,114.3335		4,068.9577
Period average	$: KHR		4,105.4181		4,083.7043		4,065.8164
Period-end	$: RMB		7.0971		6.9091		6.3551
Period average	$: RMB		7.0835		6.4569		6.4368

Cash and cash equivalents

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

Plant 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

Impairment of long-lived assets

Inventories

Other borrowings

Ordinary shares

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)

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

Revenue from IVF treatment

Revenue from surrogacy and ancillary caring services

Contract related assets and liabilities are classified as current assets and current liabilities. Significant balance sheet accounts related to the revenue cycle are as follows:

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.

Segment information

Operating segments are identified as components of an enterprise about which separate discrete financial information is available for evaluation by the chief operating decision maker (the “CODM”), or decision making group, in making decisions on how to allocate resources and assess performance. The Company operates and manages in one operating segment. The Company defines its CODM as Mr. Siu Wing Fund Alfred, the Company’s Chief Executive Officer. Since the Company operates in one operating segment, all required financial segment information can be found in the consolidated financial statements. The long-lived assets and revenue from external customers as of December 31, 2023, 2022 and 2021 by geographical area are presented in Note 13.

Leases

Income Taxes

Comprehensive Income

Earnings per share

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

Non-controlling interests

Concentration of risks

Concentration of credit risk

Concentration of customers

As of December 31, 2023 and 2022, two and Nil customers which individually contributed more than 10% of trade receivable, accounted for 96.3% and Nil of the Company’s trade receivable respectively.

None of the customers contributed more than 10% of revenue for years ended December 31, 2023, 2022 and 2021.

Concentration of suppliers

As of December 31, 2023 and 2022, one and four suppliers which individually contributed more than 10% of trade payable, accounted for 30.6% and 69.8% of the Company’s trade payable respectively.

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.

Recent accounting pronouncements adopted

Recent accounting pronouncements not yet adopted

Related Party Balances and Transactions (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Related Party Balances and Transactions [Abstract]
Due from shareholders	$ 354,285	$ 2,240,872

Equity (Details) - Schedule of Additional Paid-in Capital - Common Stock Including Additional Paid in Capital [Member] - USD ($)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Dec. 31, 2022

Schedule of Additional Paid-in Capital [Line Items]

Balance at beginning of year

$ 4,324,834

$ 1,458,941

$ 257,821

Directors’ remuneration

^[1]

240,000

Issuance of shares

^[2]

2,865,893

^[2],[3]

961,120

^[3]

Total

$ 1,415,000

$ 4,324,834

$ 1,458,941

[1]	The Company recorded remuneration to its directors, Mr. Siu, Wing Fung Alfred and Ms. Fong, Hei Yue Tina. The remuneration to Mr. Siu, Wing Fung Alfred and Ms. Fong, Hei Yue Tina was $120,000 and $120,000 for the year ended December 31, 2022, respectively. The directors considered remuneration as a capital injection rather than receiving it in cash, resulting in an $240,000 increase in paid-in capital.
[2]	On August 15, 2022, the Company issued 41,830 ordinary shares to Seazen, increasing the additional paid-in capital by $961,120. On January 10, 2023, the Company issued 27,293 ordinary shares 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 69,000 shares to DoubleClick Services Limited for consulting service of 10 years, increasing the additional paid-in capital by $2,053,593.
[3]	On August 15, 2022, the Company issued 41,830 ordinary shares to Seazen, increasing the additional paid-in capital by $961,120. On January 10, 2023, the Company issued 27,293 ordinary shares 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 69,000 shares to DoubleClick Services Limited for consulting service of 10 years, increasing the additional paid-in capital by $2,053,593.

Leases (Details) - Schedule of Other Lease Information - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Other Lease Information [Abstract]
Weighted-average remaining lease term – operating leases	8 months 1 day	11 months 1 day	11 months 1 day	1 year 10 months 28 days
Weighted-average discount rate – operating leases	5.00%	5.00%	5.00%	5.00%
Short term lease cost	$ 100,009	$ 114,937	$ 114,937	$ 89,380

Related Party Balances and Transactions (Details) - Schedule of Movement of Allowances for Expected Credit Loss - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of the Movement of Allowances for Expected Credit Loss [Abstract]
Balance at beginning of the year	$ (17,818)	$ (17,059)	$ (6,312)
Provision		(759)	(10,747)
Ending balance		$ (17,818)	$ (17,059)

Disaggregated Revenues (Details) - Schedule of Geographical Information - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Total revenues	$ 4,159,763	$ 3,616,698	$ 5,136,153	$ 5,944,190	$ 4,118,120
HK SAR [Member]
Disaggregation of Revenue [Line Items]
Total revenues			34,038
Kyrgyzstan [Member]
Disaggregation of Revenue [Line Items]
Total revenues	2,066,992	2,184,214	3,123,593	5,060,973	3,110,483
Cambodia [Member]
Disaggregation of Revenue [Line Items]
Total revenues	461,232	424,130	621,619	377,608	313,737
Thailand [Member]
Disaggregation of Revenue [Line Items]
Total revenues	$ 1,631,539	$ 1,008,354	$ 1,356,903	$ 505,609	$ 693,900

- Definition

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.

+ References + Details

- Definition

+ References

+ Details

Inventories (Details) - Schedule of Inventories - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Inventories [Abstract]
Medicines, consumables and reagents for clinical and laboratory analyses	$ 94,785	$ 126,264	$ 46,910
Inventories, total	$ 94,785	$ 126,264	$ 46,910

Accounts Receivable, Net (Details) - Schedule of Accounts Receivable, Net of Allowance for Expected Credit Loss - Allowance for Credit Loss [Member] - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Schedule of Accounts Receivable, Net of Allowance for Expected Credit Loss [Line Items]
Accounts receivable , net	$ 318,841	$ 9,374
Within 90 days [Member]
Schedule of Accounts Receivable, Net of Allowance for Expected Credit Loss [Line Items]
Accounts receivable , net	$ 318,841	$ 9,374

Summary of Significant Accounting Policies (Details) - Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Period-End [Member] \| HK [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	7.8	7.8	7.8	7.8	7.8
Period-End [Member] \| THB [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	36.8454	34.2265	36.4816	34.6153	33.1964
Period-End [Member] \| KHR [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	4,063.3864	4,080.0304	4,117.2783	4,114.3335	4,068.9577
Period-End [Member] \| RMB [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	7.0812	7.0971	7.2755	6.9091	6.3551
Period Average [Member] \| HK [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	7.8	7.8	7.8	7.8	7.8
Period Average [Member] \| THB [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	34.4021	34.7867	34.6579	35.1428	32.1003
Period Average [Member] \| KHR [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	4,074.3825	4,105.4181	4,104.8088	4,083.7043	4,065.8164
Period Average [Member] \| RMB [Member]
Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements [Line Items]
Currency exchange rates	7.1862	7.0835	7.0556	6.4569	6.4368

Related Party Balances and Transactions (Details) - Schedule of Movement of Allowances for Expected Credit Loss - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of the Movement of Allowances for Expected Credit Loss [Abstract]
Balance at beginning of the year	$ (17,818)	$ (17,059)	$ (6,312)
Provision		(759)	(10,747)
Revised	17,818
Ending balance		$ (17,818)	$ (17,059)

Segment Information

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Segment Information [Abstract]

SEGMENT INFORMATION

NOTE 17 — segment information

The Company uses the management approach to determine reportable operating segments. The management approach considers the internal organization and reporting used by the Company’s CODM, specifically the Group’s CEO and CFO, for making decisions, allocating resources and assessing performance.

The Company does not distinguish revenues, costs and expenses between segments in its internal reporting, but instead reports costs and expenses by nature as a whole. Based on the management’s assessment, the Group determines that it has only one operating segment and therefore one reportable segment as defined by ASC 280. As such, all financial segment information required by the authoritative guidance can be found in these consolidated financial statements.

NOTE 19 — segment information

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 48
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-48

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+ Details

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

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Dec. 31, 2022

Mr. Siu Wing Fung, Alfred (“Mr. Siu”) and Ms. Fong Hei Yue, Tina (“Ms. Fong”) [Member]

Relationship

Shareholders and directors (note 1)

^[1]

Due to Related Parties

$ 354,285

$ 2,240,872

Harcourt Limited [Member]

Relationship

^[2]

A related company (note 2)

Due to Related Parties

$ (110,773)

[1]	Ms. Fong is the spouse of Mr. Siu. As of December 31, 2023 and 2022, the due from shareholders balance was $354,285 and $2,240,872, respectively.
[2]	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.

- Definition

+ References + Details

Loan to a SPAC I (Details) - USD ($)	12 Months Ended
Loan to a SPAC I (Details) - USD ($)	Dec. 31, 2023	Jun. 12, 2023
Loan to a SPAC I [Abstract]
Aggregate principal amount		$ 560,000
Loan outstanding	$ 140,000

Disaggregated Revenues

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Schedule of Contract Liabilities [Abstract]

DISAGGREGATED REVENUES

NOTE 13 — DISAGGREGATED REVENUES

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

	Nine months ended September 30,
Revenue from external customers	2024		2023
IVF treatment service	$	3,637,250	$	3,162,400
Surrogacy, ancillary caring and other services		522,513		454,298
Total revenues	$	4,159,763	$	3,616,698

Geographical information

	Nine months ended September 30,
Revenue from external customers originated from	2024		2023
HK SAR	$	—	$	—
Kyrgyzstan		2,066,992		2,184,214
Cambodia		461,232		424,130
Thailand		1,631,539		1,008,354
Total revenues	$	4,159,763	$	3,616,698

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

	September 30,		December 31,
Long-lived assets located at	2024		2023
HK SAR	$	260	$	584
Cambodia		132,414		137,472
Thailand		362,433		307,948
	$	495,107	$	446,004

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

NOTE 13 — DISAGGREGATED REVENUES

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

	For the year ended December 31,
Revenue from external customers	2023		2022		2021
IVF treatment service	$	4,021,696	$	2,819,163	$	3,199,683
Surrogacy, ancillary caring and other services		1,114,457		3,125,027		918,437
Total revenues	$	5,136,153	$	5,944,190	$	4,118,120

Geographical information

	December 31,
Revenue from external customers originated from	2023		2022		2021
HK SAR	$	34,038		—	$	—
Kyrgyzstan		3,123,593		5,060,973		3,110,483
Cambodia		621,619		377,608		313,737
Thailand		1,356,903		505,609		693,900
Total revenues	$	5,136,153		5,944,190	$	4,118,120

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

	December 31,
Long-lived assets located at	2023		2022		2021
HK SAR	$	584	$	—
Kyrgyzstan		—		22,513		20,835
Cambodia		137,472		229,085		332,799
Thailand		307,948		254,745		238,744
	$	446,004	$	506,343		592,378

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

- Definition

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.

+ References

Reference 1: 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 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 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
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+ Details

Summary of Significant Accounting Policies (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Summary of Significant Accounting Policies [Abstract]

Schedule of Currency Exchange Rates that were Used in Preparing the Accompanying Consolidated Financial Statements

The following table outlines the currency exchange rates that were used in preparing the accompanying consolidated financial statements:

		September 30, 2024		September 30, 2023		December 31, 2023
Period-end	$: HK$		7.8000		7.8000		7.8000
Period average	$: HK$		7.8000		7.8000		7.8000
Period-end	$: THB		36.8454		36.4816		34.2265
Period average	$: THB		34.4021		34.6579		34.7867
Period-end	$: KHR		4,063.3864		4,117.2783		4,080.0304
Period average	$: KHR		4,074.3825		4,104.8088		4,105.4181
Period-end	$: RMB		7.0812		7.2755		7.0971
Period average	$: RMB		7.1862		7.0556		7.0835

The following table outlines the currency exchange rates that were used in preparing the accompanying consolidated financial statements:

		2023		2022		2021
Period-end	$: HK$		7.8000		7.8000		7.8000
Period average	$: HK$		7.8000		7.8000		7.8000
Period-end	$: THB		34.2265		34.6153		33.1964
Period average	$: THB		34.7867		35.1428		32.1003
Period-end	$: KHR		4,080.0304		4,114.3335		4,068.9577
Period average	$: KHR		4,105.4181		4,083.7043		4,065.8164
Period-end	$: RMB		7.0971		6.9091		6.3551
Period average	$: RMB		7.0835		6.4569		6.4368

Schedule of Estimated Useful Lives of the Plant 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

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

Unaudited Condensed Consolidated Statements of Changes in Shareholders’ Equity (Deficit) - USD ($)	Ordinary shares	Subscription receivable	Additional Paid-in Capital	Accumulated deficit	Accumulated other comprehensive income/(loss)	Total attributable to the shareholders of the Company	Non- controlling interests	Total
Balance at Dec. 31, 2020	$ 5,600		$ 57,821	$ (1,049,678)	$ 4,704	$ (981,553)	$ (2,576)	$ (984,129)
Balance (in Shares) at Dec. 31, 2020	560,000
Net income (loss)				(533)		(533)	(137,999)	(138,532)
Foreign currency translation adjustment					6,148	6,148	1,603	7,751
Directors’ remuneration			200,000			200,000		200,000
Balance at Dec. 31, 2021	$ 5,600		257,821	(1,050,211)	10,852	(775,938)	(138,972)	(914,910)
Balance (in Shares) at Dec. 31, 2021	560,000
Net income (loss)				458,667		458,667	(322,820)	135,847
Foreign currency translation adjustment					(1,282)	(1,282)	(638)	(1,920)
Directors’ remuneration			240,000			240,000		240,000
Issuance of shares	$ 418	(319,872)	961,120			641,666		641,666
Issuance of shares (in Shares)	41,830
Balance at Dec. 31, 2022	$ 6,018	(319,872)	1,458,941	(591,544)	9,570	563,113	(462,430)	$ 100,683
Balance (in Shares) at Dec. 31, 2022	601,830							601,830
Net income (loss)				(205,432)		(205,432)	(65,476)	$ (270,908)
Foreign currency translation adjustment					27,732	27,732	9,538	37,270
Subscription receivables		192,308				192,308		192,308
Balance at Sep. 30, 2023	$ 6,018	(127,564)	1,458,941	(796,976)	37,302	(577,721)	(518,368)	(59,353)
Balance (in Shares) at Sep. 30, 2023	601,830
Balance at Dec. 31, 2022	$ 6,018	(319,872)	1,458,941	(591,544)	9,570	563,113	(462,430)	$ 100,683
Balance (in Shares) at Dec. 31, 2022	601,830							601,830
Net income (loss)				130,193		130,193	(21,775)	$ 108,418
Foreign currency translation adjustment					(16,858)	(16,858)	(5,846)	(22,704)
Subscription receivables		219,628				219,628		219,628
Issuance of shares	$ 963	(2,866,856)	2,865,893
Issuance of shares (in Shares)	96,293
Balance at Dec. 31, 2023	$ 6,981	(2,967,100)	4,324,834	(461,351)	(7,288)	896,076	(490,051)	$ 406,025
Balance (in Shares) at Dec. 31, 2023	698,123							698,123
Net income (loss)				(416,400)		(416,400)	(1,723)	$ (418,123)
Foreign currency translation adjustment					13,879	13,879		13,879
Business combination	$ (6,981)	$ 2,967,100	(2,909,834)	(7,125,525)	(3,221)	(7,078,461)	1,498	(7,076,963)
Balance at Sep. 30, 2024			$ 1,415,000	$ (8,003,276)	$ 3,370	$ (6,584,906)	$ (490,276)	$ (7,075,182)
Balance (in Shares) at Sep. 30, 2024	10,149,386							10,149,386

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

- Definition

Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.

+ References + Details

- Definition

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

+ References

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+ Details

Inventories

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Inventories [Abstract]

INVENTORIES

NOTE 4 — INVENTORIES

Inventories consist of the following:

	September 30,		December 31,
	2024		2023
Medicines, consumables and reagents for clinical and laboratory analyses	$	94,785	$	126,264
	$	94,785	$	126,264

NOTE 4 — INVENTORIES

Inventories consist of the following:

	December 31,
	2023		2022
Medicines, consumables and reagents for clinical and laboratory analyses	$	126,264	$	46,910
	$	126,264	$	46,910

Employee Benefit Plans

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Employee Benefit Plans [Abstract]

EMPLOYEE BENEFIT PLANS

NOTE 11 — 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. Special concession had been determined by the Government which saw the standard amount THB750 per month per person reduced to THB450 per month per person.

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.

NOTE 11 — EMPLOYEE BENEFIT PLANS

HK SAR

Thailand

Cambodia

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.

●

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.

Deposits, Prepayment, Other Receivables and Deferred IPO Cost, Net

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

DEPOSITS, PREPAYMENT, OTHER RECEIVABLES AND DEFERRED IPO COST, NET

NOTE 5 — DEPOSITS, PREPAYMENT, OTHER RECEIVABLES AND DEFERRED IPO COST, NET

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

	September 30,			December 31,
	2024			2023

Other receivables	$	35,253		$	15,910
Deposits		144,079			123,008
Prepayment		214,937			4,848
Deferred initial public offering “IPO” cost		—			373,677
Less: allowance for expected credit loss		(15	)		(14	)
	$	394,254		$	517,429

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

	September 30,			December 31,
	2024			2023
Balance at beginning of the year	$	(14	)	$	(141	)
Reversal of provision (Provision)		(1	)		127
Effect of currency translation adjustment		—			—
Ending balance	$	(15	)	$	(14	)

NOTE 5 — DEPOSITS, PREPAYMENT, OTHER RECEIVABLES AND DEFERRED IPO COST, NET

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

	December 31,
	2023			2022

Other receivables	$	15,910		$	30,295
Deposits		123,008			40,131
Prepayment		4,848			-
Deferred initial public offering “IPO” cost		373,677			-
Less: allowance for expected credit loss		(14	)		(141	)
	$	517,429		$	70,285

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

	December 31,
	2023			2022
Balance at beginning of the year	$	(141	)	$	(115	)
Reversal of provision (Provision)		127			(30	)
Effect of currency translation adjustment		-			4
Ending balance	$	(14	)	$	(141	)

Accrued Liabilties and Other Payables (Details) - Schedule of Accrued Liabilities and Other Payables - USD ($)

Sep. 30, 2024

Dec. 31, 2023

Dec. 31, 2022

Schedule of Accrued Liabilities and Other Payables [Abstract]

Accrued expenses

$ 250,039

$ 43,633

$ 22,345

Withholding tax payable

7,378

7,349

82,240

Compensation payable

19,322

^[1]

144,015

^[1],[2]

117,935

^[2]

Other payables

121,469

46,616

$ 64,077

Accrued Liabilties and Other Payables

$ 398,208

$ 241,613

[1]	Compensation payable represented a claim relating to an employee of First Fertility PGS Center Limited (“FFC”). On April 23, 2023, the compensation agreement is finalized with the employee and the compensation is payable in 12 instalments within one year from 2023.
[2]	Compensation payable represented a claim relating to an employee of First Fertility PGS Center Limited (“FFC”). On April 23, 2023, the compensation agreement is finalized with the employee and the compensation is payable in 12 instalments within one year from 2023.