Company: IMG
Filing Date: 2025-07-30
Form Type: 10-K/A
Source: 0001641172-25-021542
Chunk: 87

Company: CIMG Inc.
Filing Date: 2025-07-30
Form: 10-K/A
Chunk 87
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, and programs and to review and determine the compensation to be paid to CIMG’s executive officers, directors, and other senior management, as appropriate. Specific responsibilities of the compensation committee include:

| ● | reviewing                                                                                                                             
 and recommending to the Board the compensation of executive officers;                                                                 |
| ● | reviewing                                                                                                                             
 and recommending to the Board the compensation of directors;                                                                          |
| ● | administering                                                                                                                         
 CIMG’s equity incentive plans and other benefit programs;                                                                             |
| ● | reviewing,                                                                                                                            
 adopting, amending, and terminating incentive compensation and equity plans, severance agreements, profit sharing plans, bonus plans, 
 change-of-control protections, and any other compensatory arrangements for CIMG’s executive officers and other senior management;     
 and                                                                                                                                   |
| ● | reviewing                                                                                                                             
 and establishing general policies relating to compensation and benefits of CIMG’s employees, including CIMG’s overall                 
 compensation philosophy.                                                                                                              |

CIMG’s compensation committee operates under a written charter that satisfies the applicable Nasdaq Listing Rules.

| 61 |

Nominating and Corporate Governance Committee

CIMG’s nominating and corporate governance committee consists of Zongmei Huang, Jinmei Guo Hellstroem and Yanli Hou. The chair of the nominating and corporate governance committee is Jinmei Guo Hellstroem. The parties have determined that each member of the nominating and corporate governance committee satisfies the independence requirements under the Nasdaq Listing Rules.

Specific responsibilities of CIMG’s nominating and corporate governance committee include:

| ● | identifying                                                                                                                          
 and evaluating candidates, including the nomination of incumbent directors for reelection and nominees recommended by stockholders,  
 to serve on the Board;                                                                                                               |
| ● | considering                                                                                                                          
 and making recommendations to the Board regarding the composition and chairpersonship of the CIMG Board and committees of the Board; |
| ● | reviewing                                                                                                                            
 developments in corporate governance practices;                                                                                      |
| ● | developing                                                                                                                           
 and making recommendations to the Board regarding corporate governance guidelines and matters; and                                   |
| ● | overseeing                                                                                                                           
 periodic evaluations of the Board performance, including committees of the CIMG Board.                                               |

CIMG’s nominating and corporate governance committee operates under a written charter that satisfies the applicable Nasdaq Listing Rules.

Code of Business Conduct and Ethics

CIMG adopted a code of business conduct and ethics, or the Code of Conduct, that applies to all directors, officers, and employees, including the principal executive officer, principal financial officer, principal