Company: IMG
Filing Date: 2025-11-18
Form Type: 10-Q/A
Source: 0001493152-25-024063
Chunk: 41

Company: CIMG Inc.
Filing Date: 2025-11-18
Form: 10-Q/A
Chunk 41
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IBITS

| Exhibit 
 Number  |     | Description                                                                                                                                                                                               |
| 10.1    |     | Convertible Note Purchase Agreement dated December 12, 2024 (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed on December 17, 2024, SEC File Number 001-39338) |
| 10.2    |     | Form of Convertible Promissory Note (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K filed on December 17, 2024, SEC File Number 001-39338)                         |
| 10.3    |     | Registration Rights Agreement dated December 12, 2024 (incorporated by reference to Exhibit 10.4 to the Company’s Current Report on Form 8-K filed on December 17, 2024, SEC File Number 001-39338)       |
| 31.1*   |     | Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.                                                                                                       |
| 31.2*   |     | Certification of Chief Accounting Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.                                                                                                      |
| 32**    |     | Certification of Principal Executive Officer and Principal Accounting Officer pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.                           |

| *  | Filed                                                                                                                            
 herewith.                                                                                                                        |
| ** | Furnished                                                                                                                        
 herewith. This exhibit will not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934,             
 as amended, or otherwise subject to the liability of that section. Such exhibit shall not be deemed incorporated into any filing 
 under the Securities Act of 1933, as amended, or the Securities Exchange Act of 1934, as amended.                                |

| 31 |

<div align='center'>SIGNATURES</div>

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

| Date:             
 November 18, 2025 | CIMG 
 INC. 
 By:  | /s