Company: IMG
Filing Date: 2025-07-21
Form Type: 10-K
Source: 0001641172-25-020300
Chunk: 822

Company: CIMG Inc.
Filing Date: 2025-07-21
Form: 10-K
Item: Item 7
Chunk 822
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 governance committee is Jinmei Guo Hellstroem. The parties have determined that each member of the
nominating and corporate governance committee satisfies the independence requirements under the Nasdaq Listing Rules.

Specific
responsibilities of CIMG’s nominating and corporate governance committee include:

    ●
    identifying
    and evaluating candidates, including the nomination of incumbent directors for reelection and nominees recommended by stockholders,
    to serve on the Board;

    ●
    considering
    and making recommendations to the Board regarding the composition and chairpersonship of the CIMG Board and committees of the Board;

    ●
    reviewing
    developments in corporate governance practices;

    ●
    developing
    and making recommendations to the Board regarding corporate governance guidelines and matters; and

    ●
    overseeing
    periodic evaluations of the Board performance, including committees of the CIMG Board.

CIMG’s
nominating and corporate governance committee operates under a written charter that satisfies the applicable Nasdaq Listing Rules.

Code
of Business Conduct and Ethics

CIMG
adopted a code of business conduct and ethics, or the Code of Conduct, that applies to all directors, officers, and employees, including
the principal executive officer, principal financial officer, principal accounting officer or controller or persons performing similar
functions. The Code of Conduct for CIMG applies to all directors, officers, and employees of CIMG and is available on CIMG’s website
at www.ccmg.tech. In addition, CIMG intends to post on its website all disclosures that are required by law or the Nasdaq Listing
Rules concerning any amendments to, or waivers from, any provision of the Code of Conduct. The reference to CIMG’s website address
does not constitute incorporation by reference of the information contained at or available through the website, and you should not consider
it to be a part of this Annual Report.

Compensation
Committee Interlocks and Insider Participation

None
of the members or intended members of the compensation committee is currently, or has been at any time, one of our executive officers
or employees. None of our executive officers currently serves, or has served during the last calendar year, as a member of the board
of directors or compensation committee of any entity that has one or more executive officers serving as a member of our board of directors
or compensation committee.

Corporate
Governance Guidelines

Our
board of directors adopted corporate governance guidelines in accordance with the corporate governance rules of Nasdaq that serve as
a flexible framework within which our