Company: IMG
Filing Date: 2025-11-07
Form Type: 10-Q/A
Source: 0001493152-25-021258
Chunk: 5

Company: CIMG Inc.
Filing Date: 2025-11-07
Form: 10-Q/A
Chunk 5
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, 2024        |     |              | 2,387,434 |     |        | 24 |     |            | 78,266,339 |     | - |             | (78,614,726 | ) |     |               | 154,750 |   | - |       |   (193,613 | ) |
| Balance                      |     |              | 2,387,434 |     |        | 24 |     |            | 78,266,339 |     | - |             | (78,614,726 | ) |     |               | 154,750 |   | - |       |   (193,613 | ) |

<div align='center'>The accompanying notes are an integral part of these unaudited consolidated financial statements.</div>

| 5 |

<div align='center'>CIMG Inc.

CONSOLIDATED STATEMENTS OF CASH FLOWS

(UNAUDITED)</div>

|                                                                             |     | Nine Months Ended 
 June 30, 2025     |             |   |     | Nine Months Ended 
 June 30, 2024     |            |   |
|:----------------------------------------------------------------------------|:----|:------------------|------------:|:--|:----|:------------------|-----------:|:--|
| Operating activities:                                                       |     |                   |             |   |     |                   |            |   |
| Net loss from continuing operations                                         |     | $                 |  (2,990,047 | ) |     | $                 | (5,242,739 | ) |
| Losses caused by the termination of business                                |     |                   |           - |   |     |                   |   (429,175 | ) |
| Adjustments to reconcile net loss to net cash used in operating activities: |     |                   |             |   |     |                   |            |   |
| Depreciation and amortization                                               |     |                   |      23,095 |   |     |                   |    142,107 |   |
| Noncash lease expense                                                       |     |                   |      93,351 |   |     |                   |    308,788 |   |
| Stock option expense                                                        |     |                   |           - |   |     |                   |     83,739 |   |
| Bad debt expense                                                            |     |                   |           - |   |     |                   |     24,049 |   |
|