Company: IMG
Filing Date: 2025-07-30
Form Type: 10-K/A
Source: 0001641172-25-021542
Chunk: 96

Company: CIMG Inc.
Filing Date: 2025-07-30
Form: 10-K/A
Chunk 96
---
.

Critical Audit Matters

The critical audit matters communicated below are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our especially challenging, subjective, or complex judgments. We determined that there are no critical audit matters.

/s/ MaloneBailey, LLP

www.malonebailey.com

We have served as the Company’s auditor since 2013.

Houston, Texas

January 16, 2024

| F-2 |

| Assentsure                   
 PAC                          
 UEN                          
 – 201816648N                 
 180B                         
 Bencoolen Street #03-01      
 The                          
 Bencoolen Singapore 189648   
 http://www.assentsure.com.sg |

<div align='center'>Report of Independent Registered Public Accounting Firm</div>

To the Shareholders and the Board of Directors of CIMG Inc. (f.k.a. NuZee, Inc.)

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheet of CIMG Inc. (f.k.a. NuZee, Inc.) (the “Company”) as of September 30, 2024, and the related consolidated statements of operations and comprehensive loss, changes in stockholders’ (deficit) equity, and cash flows for the year then ended, and the related notes (collectively referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of September 30, 2024, and the results of its operations and its cash flows for the year then ended, in conformity with accounting principles generally accepted in the United States of America.

Explanatory Paragraph – Going Concern

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has experienced recurring losses from operations and negative operating cash flows. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans regarding these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Basis for Opinion

These financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with