Company: IMG
Filing Date: 2025-11-07
Form Type: 10-Q/A
Source: 0001493152-25-021258
Chunk: 1

Company: CIMG Inc.
Filing Date: 2025-11-07
Form: 10-Q/A
Chunk 1
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Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

| Large accelerated filer ☐ | Accelerated filer ☐         |
| Non-accelerated filer ☒   | Smaller reporting company ☒ |
| Emerging growth company ☐ |                             |

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

As of October 27, 2025, there were 196,514,084shares of the registrant’s Common Stock outstanding.

<div align='center'>Explanation Note</div>

This Amendment No. 1 to the Company’s Quarterly Report on Form 10-Q for the quarter ended June 30, 2025 (the “Original Filing”), filed with the Securities and Exchange Commission on November 3, 2025, is being filed solely to amend Part I of the Original Filing in order to include additional disclosures that were inadvertently omitted from the Original Filing.

Specifically, this Amendment includes Item 2 – Management’s Discussion and Analysis of Financial Condition and Results of Operations, as well as Items 3 and 4 of Part I (Quantitative and Qualitative Disclosures About Market Risk and Controls and Procedures, respectively), which were omitted in the Original Filing.

Except as described above, this Amendment does not modify or update any other disclosures presented in the Original Filing, including the Company’s financial statements. This Amendment does not reflect events occurring after the date of the Original Filing, nor does it modify or update any forward-looking statements contained therein.

Pursuant to Rule 12b-15 under the Securities Exchange Act of 1934, this Amendment sets forth the complete text of the affected Items as amended. New certifications of the Principal Executive Officer and Principal Financial Officer are also filed as exhibits hereto.

<div align='center'>CIMG INC