CIMG CIMG Inc.

Overview and Growth

In fiscal 2025, CIMG Inc. recorded $10.30M of revenue, net loss of $4.88M, and an operating cash outflow of $17.59M. At $10.30M, the top line establishes the operating scale supporting the company’s profit and cash-flow profile. Revenue was 433.5% above fiscal 2024 revenue of $1.93M, marking a year-over-year increase. On a per-share basis, diluted EPS was -$2.80, which connects the reported earnings outcome with the company’s diluted share count. A diluted share base of 1.74M links the aggregate earnings figure to diluted EPS and helps frame the per-share comparison. The company employed $74.18M of total assets, the balance-sheet base supporting its current operating and cash-flow results. The revenue-to-assets relationship was 0.14x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

Gross profit was $125.84K, representing the portion of revenue remaining after the reported cost of revenue and before operating expenses. Gross profit represented 1.2% of revenue, showing how much of the top line remained after direct costs. The company recorded an operating loss of $5.20M after the reported operating expense base. The operating loss equaled 50.5% of revenue, showing the scale of the operating deficit relative to sales. After all below-operating-line items, the company recorded a net loss of $4.88M for the fiscal year. Measured against revenue, the bottom-line deficit represented 47.4% after all recognized items. The company reported negative EBITDA of $5.12M, adding a pre-interest, tax, depreciation, and amortization view of the operating shortfall. The earnings statement records $4.89M of pretax income, the profit base against which the reported tax provision can be assessed. Measured against revenue, pretax income equaled 47.5%, adding a pre-tax profitability layer between revenue and net income. The reported income-tax provision was $3.10K, the amount recognized between pretax income and the final net-income result. The income-tax provision equaled 0.1% of pretax income, showing the tax burden absorbed by the year’s earnings. The net loss equaled 10.5% of period-end equity, showing the deficit relative to book capital. The loss-to-assets relationship was 6.6%, placing the bottom-line deficit against the company’s resource base. The net loss narrowed to $4.88M from $8.97M in fiscal 2024.

Liquidity and Capital Structure

The company held $74.18M of assets against $27.65M of liabilities and $46.53M of equity, revealing how the asset base was financed. The near-term balance sheet paired $17.13M of current assets with $27.65M of current liabilities at the reporting date. The current ratio was 0.62x; current liabilities exceeded current assets, leaving a short-term liquidity deficit. The company held $137.29K in cash and equivalents, a narrower liquidity measure than total current assets. Cash and equivalents represented 0.5% of current liabilities, showing the portion of near-term obligations matched by reported cash alone. Book equity represented 62.7% of total assets, quantifying the balance-sheet share supported by shareholder capital. The liabilities-to-assets relationship was 37.3%, placing reported obligations against the full positive asset balance. The cash-to-assets relationship was 0.2%, comparing reported cash and equivalents with the full positive asset balance. Compared with $464.22K in fiscal 2024, the current cash balance moved 70.4% and finished lower.

Cash Flow and Earnings Quality

Operating activities used $17.59M of cash, resulting in an operating cash outflow for the year. The operating cash outflow widened to $17.59M from $9.97M in fiscal 2024.

Based on the annual report for the fiscal year ending Sep 30, 2025. Analysis generated Oct 26, 2026.