Company: IMG
Filing Date: 2025-07-21
Form Type: 10-K
Source: 0001641172-25-020300
Chunk: 896

Company: CIMG Inc.
Filing Date: 2025-07-21
Form: 10-K
Item: Item 7A
Chunk 896
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 governance guidelines in accordance with the corporate governance rules of Nasdaq that serve as
a flexible framework within which our board of directors and its committees operate. These guidelines cover a number of areas including
board membership criteria and director qualifications, director responsibilities, board agenda, roles of the chair of the board, principal
executive officer and presiding director, meetings of independent directors, committee responsibilities and assignments, board member
access to management and independent advisors, director communications with third parties, director compensation, director orientation
and continuing education, evaluation of senior management and management succession planning.

Insider
Trading Policy

Our Board of Directors has adopted an insider trading policy that applies to all of its officers, directors and employees.
Officers, directors and employees are prohibited from engaging in any of the following types of transactions with respect to the Company’s
securities: (i) short sales, (ii) purchases or sales of puts, calls, or other derivative securities, (iii) purchases of financial instruments
(including prepaid variable forward contracts, equity swaps, collars and exchange funds) or other similar transactions that directly hedge
or offset, or are designed to directly hedge or offset, any decrease in the market value of Company securities, (iv) holding Company securities
in a margin account or pledge Company securities as collateral for a loan, and (v) selling Company securities of the same class less than
six months after the purchase.

Delinquent
Section 16(a) Reports

Section
16(a) of the Securities and Exchange Act of 1934, as amended, requires our officers, directors, and beneficial owners of more than 10%
of our equity securities to timely file certain reports regarding ownership of and transactions in our securities with the Securities
and Exchange Commission. Copies of the required filings must also be furnished to us. Section 16(a) compliance was required during the
year ended September 30, 2024. To our knowledge, during the fiscal year ended September 30, 2024, all Section 16(a) filing requirements
applicable to our officers, directors and greater than 10% beneficial owners were complied with, except the Form 3 for Changzheng Ye and Form 4s for Yumei Liu, Future Science & Technology Co. Ltd., JOYER INVESTMENT LTD. and Xiang
Zhang, were filed late.

62

ITEM
11. EXECUTIVE COMPENSATION.

Executive
Officers Compensation for the fiscal years ended September 30, 2024