Company: IMG
Filing Date: 2025-11-18
Form Type: 10-Q/A
Source: 0001493152-25-024063
Chunk: 2

Company: CIMG Inc.
Filing Date: 2025-11-18
Form: 10-Q/A
Chunk 2
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='center'>CIMG INC.

INDEX TO FORM 10-Q

FOR THE QUARTERLY PERIOD ENDED DECEMBER 31, 2024</div>

| PART 
 I.   | FINANCIAL                                                                             
 INFORMATION                                                                           |  4 |
| Item 
 1.   | Financial                                                                             
 Statements                                                                            |  4 |
|      | Consolidated                                                                          
 Balance Sheets (unaudited)                                                            |  4 |
|      | Consolidated                                                                          
 Statements of Operations (unaudited)                                                  |  5 |
|      | Consolidated                                                                          
 Statements of Comprehensive Loss (unaudited)                                          |  6 |
|      | Consolidated                                                                          
 Statements of Changes in Stockholders’ Equity (unaudited)                             |  7 |
|      | Consolidated                                                                          
 Statements of Cash Flows (unaudited)                                                  |  8 |
|      | Notes                                                                                 
 to Consolidated Financial Statements (unaudited)                                      |  9 |
| Item 
 2.   | Management’s Discussion and Analysis of Financial Condition and Results of Operations | 23 |
| Item 
 3.   | Quantitative and Qualitative Disclosures About Market Risk                            | 29 |
| Item 
 4.   | Controls and Procedures                                                               | 29 |
| PART 
 II.  | OTHER INFORMATION                                                                     | 30 |
| Item 
 1.   | Legal                                                                                 
 Proceedings                                                                           | 30 |
| Item 
 1A.  | Risk                                                                                  
 Factors                                                                               | 30 |
| Item 
 2.   | Unregistered                                                                          
 Sales of Equity Securities and Use of Proceeds                                        | 30 |
| Item 
 3.   | Defaults                                                                              
 Upon Senior Securities                                                                | 30 |
| Item 
 4.   | Mine                                                                                  
 Safety Disclosures                                                                    | 30 |
| Item 
 5.   | Other                                                                                 
 Information                                                                           | 30 |
| Item 
 6.   | Exhibits                                                                              | 31 |
|      | SIGNATURES                                                                            | 32 |

| 2 |

<div align='center'>Cautionary Note Regarding Forward-Looking Statements</div>

This Quarterly Report on Form 10-Q and the documents incorporated by reference contain “forward-looking statements”, within the meaning of Section 21E of the Securities Exchange Act of 1934, as amended, which include information relating to future events, future financial performance, strategies, expectations, competitive environment, regulation and availability of