Company: IMG
Filing Date: 2025-12-29
Form Type: PRE 14C
Source: 0001493152-25-029215
Chunk: 16

Company: CIMG Inc.
Filing Date: 2025-12-29
Form: PRE 14C
Chunk 16
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 and the resulting potential dilution are reasonable and appropriate in light of the Company’s capital needs and strategic objectives.

<div align='center'>SECURITY OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</div>

The following tables set forth, as of December 28, 2025, the beneficial ownership of our Common Stock by:

| ● | each person, or group of                                                              
 affiliated persons, known by us to beneficially own more than 5% of our Common Stock; |
| ● | each of our named executive                                                           
 officers;                                                                             |
| ● | each of our directors;                                                                
 and                                                                                   |
| ● | all executive officers                                                                
 and directors as a group.                                                             |

Except as otherwise indicated, all shares are owned directly, and the percentage shown is based on 15,483,547 shares of Common Stock issued and outstanding on December [●], 2025. On December 28, 2022, we completed a l-for-35 reverse stock split, which became effective on December 28, 2022, upon acceptance of the Company’s filing of an amendment to the Articles with the Secretary of State of Nevada (the “ 2022 Reverse Stock Split”). On December 5, 2025, we completed a 1-for-20 reverse stock split, which became effective on December 5, 2025, upon acceptance of the Company’s filing of an amendment to the Articles with the Secretary of State of Nevada (the “ 2025 Reverse Stock Split”). Unless we indicate otherwise, all share and per share information in this information statement reflects the 2025 Reverse Stock Split.

Except as otherwise indicated below, information with respect to beneficial ownership has been furnished by each director, officer or beneficial owner of more than five percent (5%) of Common Stock. We have determined beneficial ownership in accordance with the rules of the SEC. These rules generally attribute beneficial ownership of securities to persons who possess sole or shared voting power or investment power with respect to those securities. In addition, the rules include shares of our Common Stock issuable pursuant to the exercise of stock options that are either immediately exercisable or exercisable within 60 days of December [●], 2025. These shares are deemed to be outstanding and beneficially owned by the person holding those options for the purpose of computing the percentage ownership of that person, but they are not treated as outstanding for the purpose of computing the percentage ownership of any other person. Unless otherwise indicated, the persons or entities identified in this