CIMG Inc. Investor Briefing: Update on Nasdaq Compliance and FY2025 Financials

This investor briefing provides a clear, jargon-free summary of CIMG Inc.'s latest developments, based on its recent 8-K filing. We've focused on essential facts, omitting specific financial figures as per your instructions.

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1. What's the Big News?

CIMG Inc. has successfully met Nasdaq's listing requirements again, avoiding a potential delisting. The company addressed two critical issues: its stock price fell below the minimum requirement, and it did not file its annual financial report on time. While this is a positive step, Nasdaq has placed CIMG Inc. on a strict one-year "probationary" period, requiring continuous adherence to all listing rules. Additionally, CIMG Inc. finally released its detailed financial results for the fiscal year ended September 30, 2025, offering investors a long-awaited look at the company's performance.

2. Key Dates to Remember:

• February 10, 2026: CIMG Inc. officially met Nasdaq's $1.00 minimum stock price rule. This also marked the start of its one-year probationary period.
• February 13, 2026: The company filed its annual financial report (Form 10-K) for the fiscal year ended September 30, 2025, with the U.S. Securities and Exchange Commission (SEC). This filing addressed the overdue financial reporting requirement.
• February 18, 2026: CIMG Inc. issued a press release (Exhibit 99.1 of the 8-K filing) detailing its fiscal year 2025 financial results.

3. Why This Happened: The Backstory

CIMG Inc. faced significant regulatory pressure. Its stock price consistently traded below Nasdaq's $1.00 minimum requirement for an extended period, and it significantly delayed filing its annual 10-K report. These issues risked delisting from Nasdaq, which would have severely impacted its ability to raise capital and investor confidence.

The company's recent actions show a concerted effort to address these compliance failures. The stock price recovered above the $1.00 threshold through market activity (or, potentially, a reverse stock split, though that wasn't specified in the filing). The company also completed and filed the delayed 10-K. This demonstrates CIMG Inc.'s commitment to maintaining its public listing and improving transparency after a period of non-compliance.

4. Why This Matters to Investors:

This development carries both significant positives and new risks. On one hand, CIMG Inc. has removed the immediate threat of delisting, a crucial positive for the company's stability and reputation. Delisting severely restricts a stock's ease of trading and makes it difficult for investors to buy or sell shares.

On the other hand, the one-year probationary period means CIMG Inc. faces intense scrutiny. Any future non-compliance with any Nasdaq listing rule during this period (until February 10, 2027) could lead to a faster delisting process, without the usual warnings or grace periods.

Crucially, the newly released fiscal year 2025 financial results offer the first comprehensive look at the company's performance during the period leading up to these compliance issues.

5. Fiscal Year 2025 Financial Highlights (Ended September 30, 2025):

The newly released 10-K and accompanying press release detail the financial results for fiscal year 2025. While this summary doesn't include specific financial figures (as per our instructions), these documents are your go-to source for understanding the company's revenue, net income/loss, earnings per share (EPS), cash position, and other operational highlights. These figures are critical for understanding the company's underlying health and the challenges it faces, which likely contributed to the stock price decline.

6. What's Next for CIMG Inc.?

The next year is crucial for CIMG Inc.

• Maintaining Compliance: The company must rigorously adhere to all Nasdaq listing standards, including the minimum stock price, corporate governance (how the company is run) rules, and timely filing of all future financial reports (such as the Q1 2026 10-Q). Failure to do so during probation will likely result in swift delisting.
• Strategic Focus: To improve financial health and sustain its stock price, CIMG Inc. has outlined a strategy. Investors will want to look closely at the specifics of this strategy and watch for concrete progress on these initiatives.
• Addressing Underlying Issues: The financial results likely highlight concerns like continued losses or declining revenue. The company must demonstrate a clear path to profitability and sustainable growth.

7. Investor Takeaways:

• Review the Financials Closely: The new 10-K is your main source for understanding CIMG Inc.'s performance, balance sheet, and cash flow. Focus on trends and management's discussion and analysis.
• Understand the Risks: While delisting was avoided, the probationary period introduces new risks. Any future misstep could face severe penalties. Also, carefully assess the risks highlighted in the 10-K.
• Monitor Strategic Execution: Evaluate if CIMG Inc.'s stated strategies are realistic and if the company is making tangible progress toward improving its financial performance and operational efficiency.
• Volatility Expected: The market may react to both the positive compliance news and the detailed financial results. Prepare for potential stock price fluctuations as investors digest this information. This is a moment for careful analysis, not impulsive decisions.

This situation marks a critical juncture for CIMG Inc. While the company cleared a major hurdle, the path ahead requires consistent execution and transparent communication to regain full investor confidence.