Company: IMG
Filing Date: 2025-07-30
Form Type: 10-K/A
Source: 0001641172-25-021542
Chunk: 105

Company: CIMG Inc.
Filing Date: 2025-07-30
Form: 10-K/A
Chunk 105
---
 Customer Name |     | Sales  
 Amount |           |     | % of Total 
 Revenue    |       |   |     | Accounts   
 Receivable 
 Amount     |   |     | % of Total 
 Accounts   
 Receivable |   |
|:--------------|:----|:-------|----------:|:----|:-----------|------:|:--|:----|:-----------|:--|:----|:-----------|:--|
| Customer CN   |     | $      | 1,149,585 |     |            | 59.55 | % |     |            | - |     |            | - |
| Customer WP   |     | $      |   196,793 |     |            | 10.19 | % |     |            | - |     |            | - |

For the year ended September 30, 2023:

| Customer Name |     | Sales  
 Amount |         |     | % of Total 
 Revenue    |       |   |     | Accounts   
 Receivable 
 Amount     |         |     | % of Total 
 Accounts   
 Receivable |       |   |
|:--------------|:----|:-------|--------:|:----|:-----------|------:|:--|:----|:-----------|--------:|:----|:-----------|------:|:--|
| Customer WP   |     | $      | 508,816 |     |            | 28.94 | % |     | $          | 112,412 |     |            |  22.5 | % |
| Customer CN   |     | $      | 567,108 |     |            | 32.26 | % |     | $          | 114,313 |     |            | 22.88 | % |
| Customer AD   |     | $      | 437,417 |     |            | 24.88 | % |     |            |       - |     |            |     - |   |

| F-10 |

Leases

In February 2016, the FASB issued ASU No. 2016-02,
Leases (Topic 842), to provide guidance on recognizing lease assets and lease liabilities on the consolidated balance sheet and disclosing
key information about leasing arrangements, specifically differentiating between different types of leases. The Company implemented ASU
No. 2016-02 on October 1, 2019.

The Company conducts