Company: IMG
Filing Date: 2025-07-21
Form Type: 10-K
Source: 0001641172-25-020300
Chunk: 1250

Company: CIMG Inc.
Filing Date: 2025-07-21
Form: 10-K
Item: Item 1C
Chunk 1250
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 other comprehensive income 
     433,399  
     120,493 
  
    Total
    stockholders’ equity 
     (87,271) 
     1,674,357 
  
    Total
    liabilities and stockholders’ equity 
    $5,900,054  
    $4,440,998 

The accompanying notes are
an integral part of these consolidated financial statements.

F-2

CIMG Inc. (f.k.a. NUZEE, INC.)

CONSOLIDATED STATEMENTS OF
OPERATIONS AND OTHER COMPREHENSIVE INCOME (LOSS)

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

    Year
    Ended  
    Year
    Ended 

    Sep
    30, 24  
    Sep
    30, 23 
  
    Cost
                                            of revenues 
    $1,930,291  
    $1,757,968 
  
    Cost
    of sales 
     1,898,122  
     1,968,785 
  
    Gross
    profit (loss) 
     32,169  
     (210,817)

    Operating
    expenses 
     5,980,521  
     8,174,200 
  
    Allowance
    for expected credit loss 
     3,441,782  
     - 
  
    Asset
    impairment loss 
     1,019,471  
     - 
  
    Loss from
    operations 
     (10,409,606) 
     (8,385,017)

    Fair value variation on Convertible
    Notes 
     (82,845) 
     - 

    Loss from
    investment 
     (1,092,169) 
     (7,375)
  
    Other income 
     496,530  
     341,667 
  
    Other
    expense 
     (665,795) 
     (246,160)
  
    Interest income (expense), net 
     (7,582) 
     15,224

    Net loss from continuing
    operations 
     (11,761,466) 
     (8,281,661)

    Loss from discontinued operations 
     (433,566) 
     (467,806)

    Loss from