Company: IMG
Filing Date: 2025-07-21
Form Type: 10-K
Source: 0001641172-25-020300
Chunk: 419

Company: CIMG Inc.
Filing Date: 2025-07-21
Form: 10-K
Item: Item 2
Chunk 419
---
incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K
    filed on May 2, 2025, SEC File Number 001-39338)
  
    10.39
     
    Share
    Purchase Agreement dated June 2, 2025 (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K
    filed on June 5, 2025, SEC File Number 001-39338)

    10.40
     
    Registration
    Rights Agreement dated June 2, 2025 (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K
    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