Company: IMG
Filing Date: 2025-07-30
Form Type: 10-K/A
Source: 0001641172-25-021542
Chunk: 98

Company: CIMG Inc.
Filing Date: 2025-07-30
Form: 10-K/A
Chunk 98
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   |     | 2023 |            |   |
|:------------------------------------------------|:----|---------------------------------:|-----------:|:--|:----|-----:|-----------:|:--|
|                                                 |     | For the years ended September 30 |            |   |     |      |            |   |
|                                                 |     |                             2024 |            |   |     | 2023 |            |   |
| Net loss                                        |     |                                $ | (8,972,735 | ) |     |    $ | (8,749,467 | ) |
| Foreign currency                                
 translation                                     |     |                                  |    312,906 |   |     |      |     36,599 |   |
| Total other comprehensive income, net of tax    |     |                                  |    312,906 |   |     |      |     36,599 |   |
| Comprehensive loss                              |     |                                $ | (8,659,829 | ) |     |    $ | (8,712,868 | ) |

| F-6 |

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

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY ( DEFICIT)

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

|                                  |     | Shares       
 Common Stock 
 Shares       |           |     | Amount 
 Amount |    |     | capital    
 Additional 
 paid-in    
 capital    |            |   |     | deficit     
 Accumulated 
 deficit     |             |   |     | income        
 Accumulated   
 Other         
 Comprehensive 
 income        |         |     | Total 
 Total |            |   |
|:---------------------------------|:----|:-------------|----------:|:----|:-------|---:|:----|:-----------|-----------:|:--|:----|:------------|:------------|:--|:----|:--------------|--------:|:----|:------|-----------:|:--|
| Balance September 30, 2023       |     |              |   748,644 |     | $      |  8 |     | $          | 74,925,843 |   |     | $           | (73,371,987 | ) |     | $             | 120,493 |     | $     |  1,674,