Company: IMG
Filing Date: 2025-09-26
Form Type: PRE 14A
Source: 0001493152-25-015809
Chunk: 23

Company: CIMG Inc.
Filing Date: 2025-09-26
Form: PRE 14A
Chunk 23
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 compensation of our NEOs through your vote on the advisory resolution that follows the Executive Compensation discussion.

<div align='center'>EXECUTIVE COMPENSATION</div>

Our named executive officers (“NEOs”) for fiscal year 2024, consisting of our principal executive officer, our next two most highly compensated executive officers serving as executive officers as of September 30, 2024, and one additional individual who would have been one of our two most highly compensated executive officers (aside from our principal executive officer) during fiscal year 2024, but for the fact that such individual was not serving as an executive officer as of September 30, 2024, were:

| ● | Masateru                                                                                                                             
 Higashida, who served as Chief Executive Officer, President, Treasurer, Secretary and Chairperson of the Board until June            
 2024;                                                                                                                                |
| ● | Randell                                                                                                                              
 Weaver, who served as our Chief Financial Officer throughout fiscal year 2023 and served as Co-Executive Officer and Chief Financial 
 Officer until August 2024;                                                                                                           |

Mr. Higashida ceased serving as an executive officer in June 2024 and Mr. Weaver ceased serving as an executive officer in August 2024. They are nevertheless included as named executive officers because they held executive officer roles during fiscal year 2024, consistent with SEC disclosure requirements.

Summary Compensation Table

| Name            
 Jianshuang Wang |     | Position                               
 Chief Executive Officer                |     | Fiscal Year ended September 30 
                           2024 |     | Fees Earned or Paid in Cash ($) |   8,000 |     | Stock Awards ($) |      - |     | Option Awards ($) |      - |     | All Other Compensation ($) | - |     | Total ($) |   8,000 |
|:----------------|:----|:---------------------------------------|:----|-------------------------------:|:----|:--------------------------------|--------:|:----|:-----------------|-------:|:----|:------------------|-------:|:----|:---------------------------|:--|:----|:----------|--------:|
|                 |     |                                        |     |                           2023 |     |                                 |       - |     |                  |      - |     |                   |      - |     |                            | - |     |           |       - |
| Feng Tian       |     | Chief Financial Officer                |     |                           2024 |     | $                               |       -