Company: IMG
Filing Date: 2025-07-21
Form Type: 10-K
Source: 0001641172-25-020300
Chunk: 757

Company: CIMG Inc.
Filing Date: 2025-07-21
Form: 10-K
Item: Item 6
Chunk 757
---
-Oxley Act of 2002.
  
    32.2*
     
    Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
  
    97.1*
     
    Policy Relating to Recovery of Erroneously Awarded Compensation
  
    101.INS
     
    Inline
    XBRL Instance Document - the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within
    the inline XBRL document.
  
    101.SCH
     
    Inline
    XBRL Taxonomy Extension Schema Document
  
    101.CAL
     
    Inline
    XBRL Taxonomy Extension Calculation Linkbase Document
  
    101.DEF
     
    Inline
    XBRL Taxonomy Extension Definition Linkbase Document
  
    101.LAB
     
    Inline
    XBRL Taxonomy Extension Label Linkbase Document
  
    101.PRE
     
    Inline
    XBRL Taxonomy Extension Presentation Linkbase Document
  
    104
     
    Cover
    Page Interactive Data File (formatted in Inline XBRL and contained in Exhibit 101)

* Filed or furnished herewith.

† Indicates management contract or compensatory
plan.

+ Certain schedules to this agreement have been omitted
pursuant to Item 601 of Regulation S-K. A copy of any omitted schedule will be furnished supplementally to the Securities and Exchange
Commission upon request.

ITEM 16. FORM 10-K SUMMARY

None.

71

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d)
of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized on July
18, 2025.

    CIMG
    INC.

    By:
    
    /s/
    Jianshuang Wang

    Name:
    Jianshuang
    Wang

    Title:
    Chief
    Executive Officer

    By:
    
    /s/
    Zhanzhan Shi

    Name:
    Zhanzhan
    Shi

    Title:
    Chief
    Financial Officer

Pursuant to the requirements of the Securities Exchange
Act of 1934, this Report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates