Company: IMG
Filing Date: 2025-07-21
Form Type: 10-K
Source: 0001641172-25-020300
Chunk: 96

Company: CIMG Inc.
Filing Date: 2025-07-21
Form: 10-K
Item: Item 1A
Chunk 96
---
 (467,806)

    Loss from
    disposition of discontinued operations 
     3,639,644  
     - 

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

    Income tax expenses 
     -  
     - 
  
    Foreign
    currency translation adjustment, net of tax 
     312,906  
     36,599 

    Total comprehensive loss 
     (8,242,482) 
     (8,712,868)

    Basic and diluted net loss per share 

    Loss from continuing operations 
     (3.98) 
     (11.63)
  
    Loss from discontinued operations 
     -  
     (0.32)
  
    Net
                                            loss per share 
    (3.98) 
    (11.95)

    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