Company: IMG
Filing Date: 2025-11-21
Form Type: S-8
Source: 0001493152-25-024660
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Company: CIMG Inc.
Filing Date: 2025-11-21
Form: S-8
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             | ☒ | Smaller           
 reporting company | ☒ |
|                   |   | Emerging          
 growth company    | ☐ |

<div align='center'>EXPLANATORY NOTE</div>

This Registration Statement on Form S-8 (this “Registration Statement”) is filed by CIMG Inc., a Nevada corporation (the “Registrant” or “Company”), to register (i) 7,279,400 of the Registrant’s shares of common stock, par value $0.00001 per share (the “Common Stock”), issuable under the Company’s 2025 Equity Incentive Plan (the “2025 Plan”), and (ii) 38,000,000 shares of Common Stock, issuable under the Registrant’s 2026 Equity Incentive Plan (the “2026 Plan”).

This Registration Statement
includes a reoffer prospectus prepared in accordance with General Instruction C of Form S-8 and in accordance with the requirements of
Part I of Form S-3 under the Securities Act of 1933, as amended (the “Securities Act’). The reoffer prospectus may be used
for the reoffer and resale of shares of Common Stock on a continuous or delayed basis that may be deemed to be “restricted securities”
and/or “control securities” within the meaning of the Securities Act, and the rules and regulations promulgated thereunder,
that were issued to certain of our executive officers, employees, consultants and directors identified in the reoffer prospectus. The
number of shares of Common Stock included in the reoffer prospectus represents shares of Common Stock issued to the selling stockholders
pursuant to restricted stock awards and shares of Common Stock issuable pursuant to stock option awards and does not necessarily represent
a present intention to sell any or all such shares of Common Stock. As specified in General Instruction C of Form S-8, until such time
as we meet the registrant requirements for use of Form S-3, the amount of shares to be offered or resold by means of the reoffer prospectus
by each selling stockholder, and any other person with whom he or she is acting in concert for the purpose of selling our securities,
may not exceed, during any three-month period, the amount specified in Rule 144(e) of the Securities Act.

<div align='center'>PART I

INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>

This Registration Statement relates to two separate prospectuses.

Section