Company: IMG
Filing Date: 2025-11-07
Form Type: 10-Q/A
Source: 0001493152-25-021258
Chunk: 6

Company: CIMG Inc.
Filing Date: 2025-11-07
Form: 10-Q/A
Chunk 6
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3,626,638 |   |
| Effect of foreign exchange on cash                                          |     |                   |    (178,895 | ) |     |                   |     34,257 |   |
| Net change in cash                                                          |     |                   |    (428,264 | ) |     |                   |   (608,411 | ) |
| Cash, beginning of period                                                   |     |                   |     464,222 |   |     |                   |    982,869 |   |
| Cash, end of period                                                         |     | $                 |      35,958 |   |     | $                 |    374,458 |   |
| Supplemental disclosure of cash flow information:                           |     |                   |             |   |     |                   |            |   |
| Cash paid for interest                                                      |     | $                 |           - |   |     | $                 |      1,416 |   |
| Cash paid for taxes                                                         |     |                   |           - |   |     |                   |      3,048 |   |
| Subscription receivable                                                     |     |                   |     616,474 |   |     |                   |          - |   |

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

| 6 |

<div align='center'>CIMG Inc.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Unaudited)

June 30, 2025</div>

1. ORGANIZATION

CIMG Inc. is a company incorporated in Nevada and listed on Nasdaq since June 2020. We were formerly known as “Nuzee, Inc.” with a previous ticker symbol “NUZE”, and we changed our corporate name and ticker symbol to “CIMG Inc.” and “IMG” in October 2024. We previously focused on specialty coffee and related technologies but are now expanding our sales and distribution channels in Asia to encompass a broader range of consumer food and beverage products. This expansion is fueled by our online sales platform, which leverages a natural language search function.

CIMG, our holding company, or DZR Tech, its subsidiary incorporated in Hong Kong, or Wewin, our subsidiary incorporated in Florida, may transfer cash to our PRC subsidiaries, Beijing Zhongyan, through capital injections and intra-group loans.

On March 10, 2025, Zhongyan Shangyue Technology Co., Ltd. (“Zhong