Company: IMG
Filing Date: 2025-10-06
Form Type: DEF 14A
Source: 0001493152-25-017088
Chunk: 37

Company: CIMG Inc.
Filing Date: 2025-10-06
Form: DEF 14A
Chunk 37
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: Investor Relations or by telephone at + 852 70106695.

<div align='center'>AVAILABLE INFORMATION</div>

The Company files Annual Reports on Form 10-K with the SEC. A copy of the Annual Report on Form 10-K for the fiscal year ended September 30, 2023 (except for certain exhibits thereto), including our audited financial statements and any financial statement schedules, may be obtained, free of charge, upon written request by any stockholder to: CIMG Inc., Room R2, FTY D, 16/F, Kin Ga Industrial Building, 9 San On Street, Tuen Mun, Hong Kong; Attention: Investor Relations. Copies of all exhibits to the Annual Report on Form 10-K are available upon a similar request, subject to reimbursing the Company for its expenses in supplying any exhibit.

|                 | By                              
 Order of the board of directors |                                                |
|                 | By:                             | /s/ Jianshuang Wang                            |
|                 |                                 | Jianshuang                                     
 Wang                                           |
| October 6, 2025 |                                 | Chief                                          
 Executive Officer and Chairperson of the Board |

<div align='center'>Appendix A

CIMG INC.

2026 EQUITY INCENTIVE PLAN</div>

| 1. | Purpose      
 of the Plan. |

This 2026 Equity Incentive Plan (the “ Plan”) is intended as an incentive, to retain in the employment of and as directors, officers, consultants, advisors and employees to CIMG Inc., a Nevada corporation (the “ Company”), and any Subsidiary of the Company, within the meaning of Section 424(f) of the United States Internal Revenue Code of 1986, as amended (the “ Code”), persons of training, experience and ability, to attract new directors, officers, consultants, advisors and employees whose services are considered valuable, to encourage the sense of proprietorship and to stimulate the active interest of such persons in the development and financial success of the Company and its Subsidiaries.

It is further intended that certain options granted pursuant to the Plan shall constitute incentive stock options within the meaning of Section 422 of the Code (the “ Incentive Options”) while certain other options granted pursuant to the Plan shall be nonqualified stock options (the “ Nonqualified Options”). Incentive Options and Nonqualified Options are hereinafter referred to collectively as “ Options.”

The Company intends that the Plan meet the requirements of Rule