Company: IMG
Filing Date: 2025-07-21
Form Type: 10-K
Source: 0001641172-25-020300
Chunk: 918

Company: CIMG Inc.
Filing Date: 2025-07-21
Form: 10-K
Item: Item 7A
Chunk 918
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)

    Basic and
    diluted weighted average number of common stock outstanding 
     2,150,285  
     732,421 

The accompanying notes are an integral part of
these consolidated financial statements.

*The discrepancy in financial data as of September
30, 2023 is due to the split of discontinued operations. Please refer to Note 6.

F-3

CIMG Inc. (f.k.a. NUZEE, INC.)

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS

(In U.S. dollars, except for share and per share data, or otherwise noted)

    For the years ended September 30, 2023 and 2022 
    2024  
    2023 

    For the years ended September 30 

    2024  
    2023 
  
    Net loss 
    $(8,555,388) 
    $(8,749,467)

    Foreign currency translation 
     312,906  
     36,599 
  
    Total other comprehensive income, net of tax 
     312,906  
     36,599 
  
    Comprehensive loss 
    $(8,242,482) 
    $(8,712,868)

F-4

CIMG Inc. (f.k.a. NUZEE, INC.)

CONSOLIDATED STATEMENTS OF
STOCKHOLDERS’ EQUITY (DEFICIT)

(In U.S. dollars, except for share and per share data,
or otherwise noted)

    Shares  
    Amount  
    capital  
    deficit  
    income  
    Total 

    Common Stock  
    Additional paid-in  
    Accumulated  
    Accumulated Other Comprehensive  

    Shares  
    Amount  
    capital  
    deficit  
    income  
    Total 

    Balance September 30, 2023 
     748,644  
    $8  
    $74,925,843  
    $(73,371,987) 
    $120,493  
    $1,674,357 
  
    Common Stock issued for cash 
     1,288,644  
     13  
     1,897,100  
     -  
     -  
     1,897,113 
  
    Stock option expense 
     -  
     -