Company: IMG
Filing Date: 2025-07-21
Form Type: 10-K
Source: 0001641172-25-020300
Chunk: 656

Company: CIMG Inc.
Filing Date: 2025-07-21
Form: 10-K
Item: Item 5
Chunk 656
---
 and Ethics

CIMG
adopted a code of business conduct and ethics, or the Code of Conduct, that applies to all directors, officers, and employees, including
the principal executive officer, principal financial officer, principal accounting officer or controller or persons performing similar
functions. The Code of Conduct for CIMG applies to all directors, officers, and employees of CIMG and is available on CIMG’s website
at www.ccmg.tech. In addition, CIMG intends to post on its website all disclosures that are required by law or the Nasdaq Listing
Rules concerning any amendments to, or waivers from, any provision of the Code of Conduct. The reference to CIMG’s website address
does not constitute incorporation by reference of the information contained at or available through the website, and you should not consider
it to be a part of this Annual Report.

Compensation
Committee Interlocks and Insider Participation

None
of the members or intended members of the compensation committee is currently, or has been at any time, one of our executive officers
or employees. None of our executive officers currently serves, or has served during the last calendar year, as a member of the board
of directors or compensation committee of any entity that has one or more executive officers serving as a member of our board of directors
or compensation committee.

Corporate
Governance Guidelines

Our
board of directors adopted corporate governance guidelines in accordance with the corporate governance rules of Nasdaq that serve as
a flexible framework within which our board of directors and its committees operate. These guidelines cover a number of areas including
board membership criteria and director qualifications, director responsibilities, board agenda, roles of the chair of the board, principal
executive officer and presiding director, meetings of independent directors, committee responsibilities and assignments, board member
access to management and independent advisors, director communications with third parties, director compensation, director orientation
and continuing education, evaluation of senior management and management succession planning.

Insider
Trading Policy

Our Board of Directors has adopted an insider trading policy that applies to all of its officers, directors and employees.
Officers, directors and employees are prohibited from engaging in any of the following types of transactions with respect to the Company’s
securities: (i) short sales, (ii) purchases or sales of puts, calls, or other derivative securities, (iii) purchases of financial instruments
(including prepaid variable forward contracts, equity swaps, collars and exchange funds) or other similar transactions that directly hedge
or offset, or are