Company: IMG
Filing Date: 2025-07-21
Form Type: 10-K
Source: 0001641172-25-020300
Chunk: 332

Company: CIMG Inc.
Filing Date: 2025-07-21
Form: 10-K
Item: Item 1B
Chunk 332
---

    filed on June 5, 2025, SEC File Number 001-39338)
  
    14.1*
     
    Code of Ethics
  
    19.1*
     
    Insider Trading Policies and Procedures
  
    21.1*
     
    Subsidiaries of CIMG Inc.

    23.1*
     
    Consent of Guangdong Shenmou Law Firm

    31.1*
     
    Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
  
    31.2*
     
    Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
  
    32.1*
     
    Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
  
    32.2*
     
    Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
  
    97.1*
     
    Policy Relating to Recovery of Erroneously Awarded Compensation
  
    101.INS
     
    Inline
    XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within
    the inline XBRL document.
  
    101.SCH
     
    Inline
    XBRL Taxonomy Extension Schema Document
  
    101.CAL
     
    Inline
    XBRL Taxonomy Extension Calculation Linkbase Document
  
    101.DEF
     
    Inline
    XBRL Taxonomy Extension Definition Linkbase Document
  
    101.LAB
     
    Inline
    XBRL Taxonomy Extension Label Linkbase Document
  
    101.PRE
     
    Inline
    XBRL Taxonomy Extension Presentation Linkbase Document
  
    104
     
    Cover
    Page Interactive Data File (formatted in Inline XBRL and contained in Exhibit 101)

* Filed or furnished herewith.

† Indicates management contract or compensatory
plan.

+ Certain schedules to this agreement have been omitted
pursuant to Item 601 of Regulation S-K. A copy of any omitted schedule will be furnished supplementally to the Securities and Exchange
Commission