XML 33 R22.htm IDEA: XBRL DOCUMENT
v3.25.3

BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2025
Accounting Policies [Abstract] |
SCHEDULE OF ACCOUNTS RECEIVABLES | SCHEDULE OF ACCOUNTS RECEIVABLES
|  | June 30, 2025 |  |  | September 30, 2024 |
Accounts receivable |  | $ | 75,630 |  |  | $ | 3,450,141 |
Less: allowance for credit loss |  |  | - |  |  |  | (3,450,141 | )
Total accounts receivable |  | $ | 75,630 |  |  | $ | - |
SCHEDULE OF ASSETS HELD FOR SALE | As of June 30, 2025 and September 30, 2024, assets held for Sale-Current were $Nil and $10,736. This is mainly the equipment planned for sale. SCHEDULE OF ASSETS HELD FOR SALE
|  | June 30, 2025 |  |  | September 30, 2024 |
Assets Held for Sale |  |  | - |  |  |  | 214,709 |
Current Assets Held for Sale |  |  | - |  |  |  | 214,709 |
Property and equipment asset impairment |  |  | - |  |  |  | (203,973 | )
Total |  |  | - |  |  |  | 10,736 |
SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASE | As of June 30, 2025, the Company’s operating leases had a weighted average remaining lease term of 1 years and a weighted-average discount rate of 5% or 7.5%. Other information related to our operating leases is as follows: SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASE
ROU Asset – October 1, 2024 |  | $ | 99,746 |
ROU Asset added during the period |  |  | - |
Amortization during the period |  |  | (93,351 | )
ROU Asset – June 30, 2025 |  | $ | 6,395 |
Lease Liability – October 1, 2024 |  | $ | 100,962 |
Lease Liability added during the period |  |  | - |
Amortization during the period |  |  | (97,486 | )
Lease Liability – June 30, 2025 |  | $ | 3,476 |
Lease Liability – Short-Term |  | $ | 3,476 |
Lease Liability – Long-Term |  |  | - |
Lease Liability – Total |  | $ | 3,476 |
SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASES | The table below reconciles the fixed component of the undiscounted cash flows for each of the first five years and the total remaining years to the lease liabilities recorded on the Consolidated Balance Sheet as of June 30, 2025: Amounts due within twelve months of June 30,2025 SCHEDULE OF FUTURE MINIMUM RENTAL PAYMENTS FOR OPERATING LEASES
2025 |  | $ | 3,541 |
2026 |  |  | - |
Total Minimum Lease Payments |  |  | 3,541 |
Less Effect of Discounting |  |  | 65 |
Present Value of Future Minimum Lease Payments |  |  | 3,476 |
Less Current Portion of Operating Lease Liabilities |  |  | 3,476 |
SCHEDULE OF CASH AND NON-CASH ACTIVITIES OF LEASES | For nine months ended June 30, 2025, the Company had the following cash and non-cash activities associated with our leases: SCHEDULE OF CASH AND NON-CASH ACTIVITIES OF LEASES
Operating cash outflows from operating leases: |  | $ | 105,664 |
Financing cash outflows from finance lease: |  | $ | 10,093 |
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES | Accounts payable and accrued expenses as of June 30, 2025 and September 30, 2024 are as follows: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES
|  | June 30, 2025 |  |  | September 30, 2024 |
Accounts payable |  |  | 482,000 |  |  |  | 1,098,582 |
Accrued expenses |  |  | 1,146,598 |  |  |  | 1,141,755 |
Total |  |  | 1,628,598 |  |  |  | 2,240,337 |
SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS | Prepaid expenses and other current assets for the nine months ended June 30, 2025 and September 30, 2024 is as follows: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS
|  | June 30, 2025 |  |  | September 30, 2024 |
Prepaid expenses |  | $ | 88,893 |  |  | $ | 197,217 |
Other current assets |  |  | 1,160,064 |  |  |  | 185,431 |
Total |  | $ | 1,248,957 |  |  | $ | 382,648 |
SCHEDULE OF INVENTORY | SCHEDULE OF INVENTORY
|  | June 30, 2025 |  |  | September 30, 2024 |
Raw materials |  | $ | 11,744,380 |  |  | $ | 4,490,728 |
Finished goods |  | $ | 138,164 |  |  |  | 57,307 |
Total |  | $ | 11,882,544 |  |  | $ | 4,548,035 |
SCHEDULE OF PROPERTY AND EQUIPMENT | SCHEDULE OF PROPERTY AND EQUIPMENT
|  | June 30, 2025 |  |  | September 30, 2024 |
Machinery & Equipment |  | $ | 15,150 |  |  | $ | 1,465,566 |
Vehicles |  |  | - |  |  |  | 57,431 |
Less - Accumulated Depreciation |  |  | (12,832 | ) |  |  | (1,127,820 | )
Less-Impairment on Property and Equipment |  |  | - |  |  |  | (214,709 | )
Disposal of property and equipment |  |  | - |  |  |  | (178,200 | )
Net Property and Equipment |  | $ | 2,318 |  |  | $ | 2,268 |
SCHEDULE OF INCOME TAX EXPENSE BENEFIT | SCHEDULE OF INCOME TAX EXPENSE BENEFIT
|  | Nine Months Ended June 30, 2025 |  |  | Nine Months Ended June 30, 2024 |
Current income tax expense |  |  | - |  |  |  | - |
Deferred income tax expense |  |  | - |  |  |  | - |
Total income tax expense |  |  | - |  |  |  | - |
Loss before income tax |  | $ | (2,990,046 | ) |  |  | (5,242,739 | )
Tax benefit at statutory U.S. federal rate (21%) |  |  | (627,910 | ) |  |  | (1,100,975 | )
Non-deductible expenses |  |  | (4,244 | ) |  |  | - |
Foreign rate differential |  |  | (72,170 | ) |  |  | 68,916 |
Change in valuation allowance |  |  | 704,324 |  |  |  | 1,032,059 |
Income tax expense |  | $ | - |  |  |  | - |
SCHEDULE OF SEGMENT INFORMATION | SCHEDULE OF SEGMENT INFORMATION
|  | Nine Months Ended June 30, 2025 |  |  | Nine Months Ended June 30, 2024 |
Revenues, net |  | $ | 84,431 |  |  | $ | 1,641,955 |
Cost of sales |  |  | (63,819 | ) |  |  | (1,820,140 | )
Gross profit(loss) |  |  | 20,612 |  |  |  | (178,185 | )
Operating expenses |  |  | (3,387,725 | ) |  |  | (4,748,076 | )
Loss from operations |  |  | (3,367,113 | ) |  |  | (4,926,261 | )
Other income |  |  | 452,142 |  |  |  | 412,580 |
Loss from equity method investment |  |  | - |  |  |  | (3,789 | )
Other expense |  |  | (54,866 | ) |  |  | (145,140 | )
Interest expense, net |  |  | - |  |  |  | (1,277 | )
Loss on acquisition |  |  | (20,210 | ) |  |  | - |
Net loss from continuing operations |  |  | (2,990,047 | ) |  |  | (4,663,887 | )
Losses caused by the termination of business |  |  | - |  |  |  | (429,175 | )
Loss from disposition of discontinued operations |  |  | - |  |  |  | (149,677 | )
Net Loss |  | $ | (2,990,047 | ) |  | $ | (5,242,739 | )

X
- Definition Schedule of Cash and Noncash Activities of Leases [Table Text Block] + References No definition available. + Details
Name: | IMG_ScheduleOfCashAndNoncashActivitiesOfLeasesTableTextBlock
Namespace Prefix: | IMG_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Prepaid Expenses and Other Current Assets [Table Text Block] + References No definition available. + Details
Name: | IMG_ScheduleOfPrepaidExpensesAndOtherCurrentAssetsTableTextBlock
Namespace Prefix: | IMG_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for impairment of long-lived assets held and used by an entity which includes a description of the impaired long-lived asset and facts and circumstances leading to the impairment, aggregate amount of the impairment loss and where the loss is located in the income statement, method(s) for determining fair value, and the segment in which the impaired long-lived asset is reported. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 360 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.CC) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480091/360-10-S99-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-2 + Details
Name: | us-gaap_DetailsOfImpairmentOfLongLivedAssetsHeldAndUsedByAssetTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of undiscounted cash flows of lessee's operating lease liability. Includes, but is not limited to, reconciliation of undiscounted cash flows to operating lease liability recognized in statement of financial position. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 842 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147478964/842-20-50-6 + Details
Name: | us-gaap_LesseeOperatingLeaseLiabilityMaturityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of components of income from operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 842 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479773/842-30-50-5 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 270 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482964/270-10-50-6A + Details
Name: | us-gaap_OperatingLeaseLeaseIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 360 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the (a) carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business (accounts payable); (b) other payables; and (c) accrued liabilities. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer). An alternative caption includes accrued expenses. + References No definition available. + Details
Name: | us-gaap_ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(6)(c)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 1 -SubTopic 10 -Topic 210 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483489/210-10-50-1 + Details
Name: | us-gaap_ScheduleOfInventoryCurrentTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
Name: | us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration