Company: IMG
Filing Date: 2025-07-30
Form Type: 10-K/A
Source: 0001641172-25-021542
Chunk: 99

Company: CIMG Inc.
Filing Date: 2025-07-30
Form: 10-K/A
Chunk 99
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     |               |       - |     |       |    180,526 |   |
| Other comprehensive gain                |     |              |       - |     |        | - |     |            |          - |     |             | -           |   |     |               |  36,599 |     |       |     36,599 |   |
| Net loss                                |     |              |       - |     |        | - |     |            |          - |     |             | (8,749,467  | ) |     |               |       - |     |       | (8,749,467 | ) |
| Balance September 30, 2023              |     |              | 748,644 |     | $      | 8 |     | $          | 74,925,843 |     | $           | (73,371,987 | ) |     | $             | 120,493 |     | $     |  1,674,357 |   |
| Balance                                 |     |              | 748,644 |     | $      | 8 |     | $          | 74,925,843 |     | $           | (73,371,987 | ) |     | $             | 120,493 |     | $     |  1,674,357 |   |

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

| F-7 |

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

CONSOLIDATED STATEMENTS OF CASH FLOWS

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

|                                                                 |     | For the Year Ended |            |   |     | For the Year Ended |            |   |
|:----------------------------------------------------------------|:----|:-------------------|-----------:|:--|:----|:-------------------|-----------:|:--|
|                                                                 |     | 30-Sep-24          |            |   |     | 30-Sep-23          |            |   |
| Operating activities:                                           |     |                    |            |   |     |                    |            |   |
| Net loss                                                        |     | $                  | (8,972,735 | ) |     | $                  | (8,749,467 | ) |
| Net loss from discontinued operations                           |     |