Company: IMG
Filing Date: 2025-11-18
Form Type: 10-Q/A
Source: 0001493152-25-024067
Chunk: 1

Company: CIMG Inc.
Filing Date: 2025-11-18
Form: 10-Q/A
Chunk 1
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 whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

| Large               
 accelerated filer ☐ | Accelerated         
 filer ☐             |
| Non-accelerated     
 filer ☒             | Smaller             
 reporting company ☒ |
| Emerging            
 growth company ☐    |                     |

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

As of September 17, 2025, there were 188,180,751shares of the registrant’s Common Stock outstanding.

<div align='center'>Explanation Note</div>

This Amendment No. 1 to the Company’s Quarterly
Report on Form 10-Q for the quarter ended March 31, 2025 (the “Original Filing”), filed with the Securities and Exchange Commission
on September 24, 2025, is being filed solely to amend Part I of the Original Filing in order to include additional disclosures that were
inadvertently omitted from the Original Filing.

Specifically, this Amendment includes Item 2 –
Management’s Discussion and Analysis of Financial Condition and Results of Operations, as well as Items 3 and 4 of Part I (Quantitative
and Qualitative Disclosures About Market Risk and Controls and Procedures, respectively), which were omitted in the Original Filing.

Except as described above, this Amendment does not
modify or update any other disclosures presented in the Original Filing, including the Company’s financial statements. This Amendment
does not reflect events occurring after the date of the Original Filing, nor does it modify or update any forward-looking statements contained
therein.

Pursuant to Rule 12b-15 under the Securities Exchange
Act of 1934, this Amendment sets forth the complete text of the affected Items as amended. New certifications of the Principal Executive
Officer and Principal Financial Officer are also filed as