Company: IMG
Filing Date: 2025-07-30
Form Type: 10-K/A
Source: 0001641172-25-021542
Chunk: 100

Company: CIMG Inc.
Filing Date: 2025-07-30
Form: 10-K/A
Chunk 100
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 equivalent,                                       
 beginning of period                                             |     |                    |    982,869 |   |     |                    |  8,262,319 |   |
| Cash and cash equivalent,                                       
 end of period                                                   |     | $                  |    464,222 |   |     |                    |    982,869 |   |
| Supplemental disclosure of cash flow information:               |     |                    |            |   |     |                    |            |   |
| Cash paid for interest                                          |     | $                  |      1,961 |   |     |                    |      4,944 |   |
| Cash paid for taxes                                             |     | $                  |          - |   |     |                    |        800 |   |
| Noncash investing and financing activities:                     |     |                    |            |   |     |                    |            |   |
| Stock issuance costs                                            |     | $                  |          - |   |     |                    |          - |   |
| Forgiveness of stock issuance costs                             |     | $                  |          - |   |     |                    |     40,000 |   |
| Deferred Stock Offering cost accrued ROU assets                 
 and liabilities added during the period                         |     | $                  |    105,825 |   |     |                    |     57,080 |   |

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

| F-8 |

<div align='center'>CIMG Inc. (f.k.a. NUZEE, INC.)

Notes to Consolidated Financial Statements

(In U.S. dollars, except for share and per share data, or otherwise noted)</div>

1. ORGANIZATION

CIMG Inc. is a company incorporated in Nevada and
listed on Nasdaq since June 2020. We were formerly known as “Nuzee, Inc.” with a previous ticker symbol “NUZE”,
and we changed our corporate name and ticker symbol to “CIMG Inc.” and “IMG” in October 2024. We previously focused
on specialty coffee and related technologies but are now expanding our sales and distribution channels in Asia to encompass a broader
range of consumer food and beverage products. This expansion is fueled by our online sales platform, which leverages a natural language
search function.

CIMG, our holding company, or DZR Tech, its subsidiary
incorporated in Hong Kong, or Weiwin, our