Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

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CIMG Inc.

CIK 1527613 CIMG·Retail Trade · All EDGAR filings ↗

Progression

  1. Late filing NT 10-Q
  2. Auditor change 8-K +1d
  3. Going concern 10-Q +14d
Refine
Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Going concern Filing comparison

CIMG Inc. said management's plans alleviate substantial doubt about going concern

No going-concern disclosure → Substantial doubt raised, alleviated by management's plans

There can be no assurance that such financing will be available on acceptable terms, or at all. As of December 31, 2025, the Company held 730 Bitcoin with a carrying amount of $63,978,821. While these digital assets may be monetized, their value is subject to significant market volatility, and they do not represent committed or assured sources of financing. These conditions raise substantial doubt about the Company’s ability to continue as a going concern for one year after the date the consolidated financial statements are issued. Management’s plans to address these conditions include…
Evidence
Blank check
No
Comparable
Yes
Current state
doubt_alleviated
Current state label
Substantial doubt raised, alleviated by management's plans
Direction
escalated
Located in
going-concern note
Prior filed
2025-11-18
Prior form
10-Q/A
Prior state
none
Prior state label
No going-concern disclosure
Source
ASC 205-40 going-concern note comparison
Why
Disclosure about the company's ability to continue as a going concern changed compared with its previous report.

Source filing ↗ Prior filing ↗

Auditor change SEC item code

CIMG Inc. reported a change in its independent accounting firm

The company dismissed the auditor. No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.

Source filing ↗

Late filing elevated Filing comparison

CIMG Inc. filed its quarterly report late and said it expects a significant change in results

expects significant change in results 4 days past the statutory due date.

The Registrant is unable to file its Form 10-Q for the three months ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because the Registrant’s accounting staff needs additional time to prepare the financial statements for the three months ended December 31, 2025. The Registrant anticipates that it will file its Form 10-Q as soon as practicable.
Evidence
Anticipates significant change
Yes
Days past due date
4
Routine
No
Severity
elevated
Source
Form 12b-25 (notification of late filing)
Stated reason
The Registrant is unable to file its Form 10-Q for the three months ended December 31, 2025 within the prescribed time period without unreasonable effort or expense because the Registrant’s accounting staff needs additional time to prepare the financial statements for the three months ended December 31, 2025. The Registrant anticipates that it will file its Form 10-Q as soon as practicable.
Why
The company told the SEC it could not file a periodic report on time, using Form 12b-25.

Source filing ↗