<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 6.5a -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#Cover" roleURI="http://ccmg.tech/role/Cover" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#BalanceSheets" roleURI="http://ccmg.tech/role/BalanceSheets" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#BalanceSheetsParenthetical" roleURI="http://ccmg.tech/role/BalanceSheetsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#StatementsOfOperations" roleURI="http://ccmg.tech/role/StatementsOfOperations" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#StatementsOfOperationsParenthetical" roleURI="http://ccmg.tech/role/StatementsOfOperationsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#StatementsOfComprehensiveLoss" roleURI="http://ccmg.tech/role/StatementsOfComprehensiveLoss" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#StatementsOfStockholdersEquity" roleURI="http://ccmg.tech/role/StatementsOfStockholdersEquity" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#StatementsOfStockholdersEquityParenthetical" roleURI="http://ccmg.tech/role/StatementsOfStockholdersEquityParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#StatementsOfCashFlows" roleURI="http://ccmg.tech/role/StatementsOfCashFlows" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#Organization" roleURI="http://ccmg.tech/role/Organization" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPolicies" roleURI="http://ccmg.tech/role/BasisOfPresentationAndSummaryOfSignificantAccountingPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ConcentrationAndRisks" roleURI="http://ccmg.tech/role/ConcentrationAndRisks" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#NotesToConsolidatedInFinancialStatements" roleURI="http://ccmg.tech/role/NotesToConsolidatedInFinancialStatements" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#GeographicConcentrations" roleURI="http://ccmg.tech/role/GeographicConcentrations" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#SegmentInformation" roleURI="http://ccmg.tech/role/SegmentInformation" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#RelatedPartyBalancesAndTransactions" roleURI="http://ccmg.tech/role/RelatedPartyBalancesAndTransactions" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#IssuanceOfEquitySecurities" roleURI="http://ccmg.tech/role/IssuanceOfEquitySecurities" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#StockOptionsAndWarrants" roleURI="http://ccmg.tech/role/StockOptionsAndWarrants" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#Contingencies" roleURI="http://ccmg.tech/role/Contingencies" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#SubsequentEvents" roleURI="http://ccmg.tech/role/SubsequentEvents" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" roleURI="http://ccmg.tech/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ConcentrationAndRisksTables" roleURI="http://ccmg.tech/role/ConcentrationAndRisksTables" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#NotesToConsolidatedInFinancialStatementsTables" roleURI="http://ccmg.tech/role/NotesToConsolidatedInFinancialStatementsTables" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#GeographicConcentrationsTables" roleURI="http://ccmg.tech/role/GeographicConcentrationsTables" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#SegmentInformationTables" roleURI="http://ccmg.tech/role/SegmentInformationTables" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#RelatedPartyBalancesAndTransactionsTables" roleURI="http://ccmg.tech/role/RelatedPartyBalancesAndTransactionsTables" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#IssuanceOfEquitySecuritiesTables" roleURI="http://ccmg.tech/role/IssuanceOfEquitySecuritiesTables" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#StockOptionsAndWarrantsTables" roleURI="http://ccmg.tech/role/StockOptionsAndWarrantsTables" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#OrganizationDetailsNarrative" roleURI="http://ccmg.tech/role/OrganizationDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" roleURI="http://ccmg.tech/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfRevenueByMajorCustomersDetails" roleURI="http://ccmg.tech/role/ScheduleOfRevenueByMajorCustomersDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ConcentrationAndRisksDetailsNarrative" roleURI="http://ccmg.tech/role/ConcentrationAndRisksDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#NotesToConsolidatedInFinancialStatementsDetailsNarrative" roleURI="http://ccmg.tech/role/NotesToConsolidatedInFinancialStatementsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfAccountsReceivablesDetails" roleURI="http://ccmg.tech/role/ScheduleOfAccountsReceivablesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfMovementsInAllowanceForCreditLossesDetails" roleURI="http://ccmg.tech/role/ScheduleOfMovementsInAllowanceForCreditLossesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfInventoryDetails" roleURI="http://ccmg.tech/role/ScheduleOfInventoryDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfMovementsInInventoriesDetails" roleURI="http://ccmg.tech/role/ScheduleOfMovementsInInventoriesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfPrepaidExpensesAndOtherCurrentAssetsDetails" roleURI="http://ccmg.tech/role/ScheduleOfPrepaidExpensesAndOtherCurrentAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfPropertyAndEquipmentDetails" roleURI="http://ccmg.tech/role/ScheduleOfPropertyAndEquipmentDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfOtherInformationRelatedToOperatingLeaseDetails" roleURI="http://ccmg.tech/role/ScheduleOfOtherInformationRelatedToOperatingLeaseDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfCashAndNon-cashActivitiesOfLeasesDetails" roleURI="http://ccmg.tech/role/ScheduleOfCashAndNon-cashActivitiesOfLeasesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfIntangibleAssetsDetails" roleURI="http://ccmg.tech/role/ScheduleOfIntangibleAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfAccountsPayableAndAccruedExpensesDetails" roleURI="http://ccmg.tech/role/ScheduleOfAccountsPayableAndAccruedExpensesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfConvertibleNotesDetails" roleURI="http://ccmg.tech/role/ScheduleOfConvertibleNotesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfOtherCurrentLiabilitiesDetails" roleURI="http://ccmg.tech/role/ScheduleOfOtherCurrentLiabilitiesDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfTaxPayableDetails" roleURI="http://ccmg.tech/role/ScheduleOfTaxPayableDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfIncomeTaxExpenseBenefitDetails" roleURI="http://ccmg.tech/role/ScheduleOfIncomeTaxExpenseBenefitDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfGeographicalOperationsDetails" roleURI="http://ccmg.tech/role/ScheduleOfGeographicalOperationsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#GeographicConcentrationsDetailsNarrative" roleURI="http://ccmg.tech/role/GeographicConcentrationsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfSegmentInformationDetails" roleURI="http://ccmg.tech/role/ScheduleOfSegmentInformationDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfRelatedPartyTransactionsDetails" roleURI="http://ccmg.tech/role/ScheduleOfRelatedPartyTransactionsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfCommonSharesIssuedDetails" roleURI="http://ccmg.tech/role/ScheduleOfCommonSharesIssuedDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#IssuanceOfEquitySecuritiesDetailsNarrative" roleURI="http://ccmg.tech/role/IssuanceOfEquitySecuritiesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#StockOptionsAndWarrantsDetailsNarrative" roleURI="http://ccmg.tech/role/StockOptionsAndWarrantsDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfWarrantActivityDetails" roleURI="http://ccmg.tech/role/ScheduleOfWarrantActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ContingenciesDetailsNarrative" roleURI="http://ccmg.tech/role/ContingenciesDetailsNarrative" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfAssetsHeldForSaleDetails" roleURI="http://ccmg.tech/role/ScheduleOfAssetsHeldForSaleDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfPrepaidExpensesAndOtherCurrentAssetsDetailsParenthetical" roleURI="http://ccmg.tech/role/ScheduleOfPrepaidExpensesAndOtherCurrentAssetsDetailsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfBitcoinActivityDetails" roleURI="http://ccmg.tech/role/ScheduleOfBitcoinActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" roleURI="http://ccmg.tech/role/ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfGoodwillDetails" roleURI="http://ccmg.tech/role/ScheduleOfGoodwillDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfBalanceOfContractAssetsDetails" roleURI="http://ccmg.tech/role/ScheduleOfBalanceOfContractAssetsDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfNetOperatingTaxLossesCarriedForwardDetails" roleURI="http://ccmg.tech/role/ScheduleOfNetOperatingTaxLossesCarriedForwardDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfCommonSharesIssuedDetailsParenthetical" roleURI="http://ccmg.tech/role/ScheduleOfCommonSharesIssuedDetailsParenthetical" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#ScheduleOfStockOptionActivityDetails" roleURI="http://ccmg.tech/role/ScheduleOfStockOptionActivityDetails" />
    <link:roleRef xlink:type="simple" xlink:href="img-20251231.xsd#SubsequentEventsDetailsNarrative" roleURI="http://ccmg.tech/role/SubsequentEventsDetailsNarrative" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsHeldForSaleLongLivedFairValueDisclosure" xlink:label="loc_us-gaapAssetsHeldForSaleLongLivedFairValueDisclosure" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAssetsHeldForSaleLongLivedFairValueDisclosure" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherReceivablesNetCurrent" xlink:label="loc_us-gaapOtherReceivablesNetCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapOtherReceivablesNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseRightOfUseAsset" xlink:label="loc_us-gaapOperatingLeaseRightOfUseAsset" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapOperatingLeaseRightOfUseAsset" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapIntangibleAssetsNetExcludingGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CryptoAssetFairValueNoncurrent" xlink:label="loc_us-gaapCryptoAssetFairValueNoncurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapCryptoAssetFairValueNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsNoncurrent" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ShortTermBankLoansAndNotesPayable" xlink:label="loc_us-gaapShortTermBankLoansAndNotesPayable" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapShortTermBankLoansAndNotesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseLiabilityCurrent" xlink:label="loc_us-gaapOperatingLeaseLiabilityCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOperatingLeaseLiabilityCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_OtherPayablesRelatedParty" xlink:label="loc_IMGOtherPayablesRelatedParty" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_IMGOtherPayablesRelatedParty" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_AdvanceReceived" xlink:label="loc_IMGAdvanceReceived" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_IMGAdvanceReceived" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_AdvanceReceivedFromCustomers" xlink:label="loc_IMGAdvanceReceivedFromCustomers" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_IMGAdvanceReceivedFromCustomers" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TaxesPayableCurrent" xlink:label="loc_us-gaapTaxesPayableCurrent" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapTaxesPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaapAdditionalPaidInCapitalCommonStock" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAdditionalPaidInCapitalCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquity" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapMinorityInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingCostsAndExpenses" xlink:label="loc_us-gaapOperatingCostsAndExpenses" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingCostsAndExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_ProvisionForOtherLoss" xlink:label="loc_IMGProvisionForOtherLoss" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_IMGProvisionForOtherLoss" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossOnSalesOfAssetsAndAssetImpairmentCharges" xlink:label="loc_us-gaapGainLossOnSalesOfAssetsAndAssetImpairmentCharges" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGainLossOnSalesOfAssetsAndAssetImpairmentCharges" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_FairValueVariation" xlink:label="loc_IMGFairValueVariation" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_IMGFairValueVariation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_UnrealizedGainLossOnInvestments" xlink:label="loc_us-gaapUnrealizedGainLossOnInvestments" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapUnrealizedGainLossOnInvestments" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="loc_us-gaapOtherNonoperatingIncome" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapOtherNonoperatingIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:label="loc_us-gaapEquityMethodInvestmentRealizedGainLossOnDisposal" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapEquityMethodInvestmentRealizedGainLossOnDisposal" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherNonoperatingExpense" xlink:label="loc_us-gaapOtherNonoperatingExpense" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapOtherNonoperatingExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_LossOnAcquisition" xlink:label="loc_IMGLossOnAcquisition" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_IMGLossOnAcquisition" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_GoodwillImpairment" xlink:label="loc_IMGGoodwillImpairment" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_IMGGoodwillImpairment" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_InterestIncomeExpensesNet" xlink:label="loc_IMGInterestIncomeExpensesNet" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_IMGInterestIncomeExpensesNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax" xlink:label="loc_us-gaapDiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_DiscontinuedOperationGainOnDisposalOfDiscontinuedOperationNetOfTax" xlink:label="loc_IMGDiscontinuedOperationGainOnDisposalOfDiscontinuedOperationNetOfTax" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax" xlink:to="loc_IMGDiscontinuedOperationGainOnDisposalOfDiscontinuedOperationNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapDiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/StatementsOfOperationsParenthetical" xlink:title="00000005 - Statement - Consolidated Statements of Operations (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/StatementsOfComprehensiveLoss" xlink:title="00000006 - Statement - Consolidated Statements of Comprehensive Loss">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossNetOfTax" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:label="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherComprehensiveIncomeLossNetOfTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:to="loc_us-gaapOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/StatementsOfStockholdersEquity" xlink:title="00000007 - Statement - Consolidated Statements of Stockholders&apos; Equity" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/StatementsOfStockholdersEquityParenthetical" xlink:title="00000008 - Statement - Consolidated Statements of Stockholders&apos; Equity (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/StatementsOfCashFlows" xlink:title="00000009 - Statement - Consolidated Statements of Cash Flows">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProfitLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeLossFromContinuingOperations" xlink:label="loc_us-gaapIncomeLossFromContinuingOperations" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncomeLossFromContinuingOperations" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_FairValueVariation" xlink:label="loc_IMGFairValueVariation" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_IMGFairValueVariation" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_LossOnAcquisition" xlink:label="loc_IMGLossOnAcquisition" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_IMGLossOnAcquisition" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingLeaseExpense" xlink:label="loc_us-gaapOperatingLeaseExpense" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapOperatingLeaseExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_EquityIncentive" xlink:label="loc_IMGEquityIncentive" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_IMGEquityIncentive" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_StockOptionPlanExpense" xlink:label="loc_us-gaapStockOptionPlanExpense" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapStockOptionPlanExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:label="loc_us-gaapEquityMethodInvestmentRealizedGainLossOnDisposal" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapEquityMethodInvestmentRealizedGainLossOnDisposal" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillAndIntangibleAssetImpairment" xlink:label="loc_us-gaapGoodwillAndIntangibleAssetImpairment" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGoodwillAndIntangibleAssetImpairment" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GoodwillImpairmentLoss" xlink:label="loc_us-gaapGoodwillImpairmentLoss" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapGoodwillImpairmentLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryWriteDown" xlink:label="loc_us-gaapInventoryWriteDown" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapInventoryWriteDown" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InterestIncomeExpenseNet" xlink:label="loc_us-gaapInterestIncomeExpenseNet" />
      <link:calculationArc order="14" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapInterestIncomeExpenseNet" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_ForgivenessOfLoanPayableAndOtherPayables" xlink:label="loc_IMGForgivenessOfLoanPayableAndOtherPayables" />
      <link:calculationArc order="15" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_IMGForgivenessOfLoanPayableAndOtherPayables" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccruedInterestReceivableNet" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedInterestReceivableNet" />
      <link:calculationArc order="16" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedInterestReceivableNet" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherNoncashExpense" xlink:label="loc_us-gaapOtherNoncashExpense" />
      <link:calculationArc order="17" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapOtherNoncashExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="18" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:calculationArc order="19" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInDueFromOtherRelatedPartiesCurrent" xlink:label="loc_us-gaapIncreaseDecreaseInDueFromOtherRelatedPartiesCurrent" />
      <link:calculationArc order="21" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDueFromOtherRelatedPartiesCurrent" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:label="loc_us-gaapIncreaseDecreaseInOtherOperatingAssets" />
      <link:calculationArc order="22" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherOperatingAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInOtherAccountsPayable" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccountsPayable" />
      <link:calculationArc order="23" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccountsPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInDueToOtherRelatedPartiesCurrent" xlink:label="loc_us-gaapIncreaseDecreaseInDueToOtherRelatedPartiesCurrent" />
      <link:calculationArc order="24" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDueToOtherRelatedPartiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInDeferredRevenue" xlink:label="loc_us-gaapIncreaseDecreaseInDeferredRevenue" />
      <link:calculationArc order="25" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDeferredRevenue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInAccruedLiabilities" />
      <link:calculationArc order="26" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInOperatingLeaseLiability" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability" />
      <link:calculationArc order="27" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingLeaseLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" />
      <link:calculationArc order="28" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DiscontinuedOperationAmountOfContinuingCashFlowsAfterDisposal" xlink:label="loc_us-gaapDiscontinuedOperationAmountOfContinuingCashFlowsAfterDisposal" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_LossesCausedByTheTerminationOfBusiness" xlink:label="loc_IMGLossesCausedByTheTerminationOfBusiness" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDiscontinuedOperationAmountOfContinuingCashFlowsAfterDisposal" xlink:to="loc_IMGLossesCausedByTheTerminationOfBusiness" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationInterestExpense" xlink:label="loc_us-gaapDisposalGroupIncludingDiscontinuedOperationInterestExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDiscontinuedOperationAmountOfContinuingCashFlowsAfterDisposal" xlink:to="loc_us-gaapDisposalGroupIncludingDiscontinuedOperationInterestExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DepreciationAndAmortizationDiscontinuedOperations" xlink:label="loc_us-gaapDepreciationAndAmortizationDiscontinuedOperations" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDiscontinuedOperationAmountOfContinuingCashFlowsAfterDisposal" xlink:to="loc_us-gaapDepreciationAndAmortizationDiscontinuedOperations" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_DisposalGroupIncludingDiscontinuedOperationAssetsAndLiabilities" xlink:label="loc_IMGDisposalGroupIncludingDiscontinuedOperationAssetsAndLiabilities" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapDiscontinuedOperationAmountOfContinuingCashFlowsAfterDisposal" xlink:to="loc_IMGDisposalGroupIncludingDiscontinuedOperationAssetsAndLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromSaleOfMachineryAndEquipment" xlink:label="loc_us-gaapProceedsFromSaleOfMachineryAndEquipment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromSaleOfMachineryAndEquipment" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashAcquiredFromAcquisition" xlink:label="loc_us-gaapCashAcquiredFromAcquisition" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapCashAcquiredFromAcquisition" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireBusinessesNetOfCashAcquired" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RepaymentsOfShortTermDebt" xlink:label="loc_us-gaapRepaymentsOfShortTermDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfShortTermDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromShortTermDebt" xlink:label="loc_us-gaapProceedsFromShortTermDebt" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromShortTermDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_RepaymentOfFinanceLease" xlink:label="loc_IMGRepaymentOfFinanceLease" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_IMGRepaymentOfFinanceLease" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromRepaymentsOfNotesPayable" xlink:label="loc_us-gaapProceedsFromRepaymentsOfNotesPayable" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRepaymentsOfNotesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:label="loc_us-gaapProceedsFromIssuanceOfCommonStock" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfCommonStock" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromRepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapProceedsFromRepaymentsOfRelatedPartyDebt" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromRepaymentsOfRelatedPartyDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_ProceedsFromIssuanceOfCommonStockExerciseOfStockOptions" xlink:label="loc_IMGProceedsFromIssuanceOfCommonStockExerciseOfStockOptions" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_IMGProceedsFromIssuanceOfCommonStockExerciseOfStockOptions" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProceedsFromIssuanceOfPrivatePlacement" xlink:label="loc_us-gaapProceedsFromIssuanceOfPrivatePlacement" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfPrivatePlacement" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapDiscontinuedOperationAmountOfContinuingCashFlowsAfterDisposal" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/Organization" xlink:title="999010 - Disclosure - ORGANIZATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/BasisOfPresentationAndSummaryOfSignificantAccountingPolicies" xlink:title="999011 - Disclosure - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ConcentrationAndRisks" xlink:title="999012 - Disclosure - CONCENTRATION AND RISKS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/NotesToConsolidatedInFinancialStatements" xlink:title="999013 - Disclosure - NOTES TO THE CONSOLIDATED IN FINANCIAL STATEMENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/GeographicConcentrations" xlink:title="999014 - Disclosure - GEOGRAPHIC CONCENTRATIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/SegmentInformation" xlink:title="999015 - Disclosure - SEGMENT INFORMATION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/RelatedPartyBalancesAndTransactions" xlink:title="999016 - Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/IssuanceOfEquitySecurities" xlink:title="999017 - Disclosure - ISSUANCE OF EQUITY SECURITIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/StockOptionsAndWarrants" xlink:title="999018 - Disclosure - STOCK OPTIONS AND WARRANTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/Contingencies" xlink:title="999019 - Disclosure - CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/SubsequentEvents" xlink:title="999020 - Disclosure - SUBSEQUENT EVENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:title="999021 - Disclosure - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ConcentrationAndRisksTables" xlink:title="999022 - Disclosure - CONCENTRATION AND RISKS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/NotesToConsolidatedInFinancialStatementsTables" xlink:title="999023 - Disclosure - NOTES TO THE CONSOLIDATED IN FINANCIAL STATEMENTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/GeographicConcentrationsTables" xlink:title="999024 - Disclosure - GEOGRAPHIC CONCENTRATIONS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/SegmentInformationTables" xlink:title="999025 - Disclosure - SEGMENT INFORMATION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/RelatedPartyBalancesAndTransactionsTables" xlink:title="999026 - Disclosure - RELATED PARTY BALANCES AND TRANSACTIONS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/IssuanceOfEquitySecuritiesTables" xlink:title="999027 - Disclosure - ISSUANCE OF EQUITY SECURITIES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/StockOptionsAndWarrantsTables" xlink:title="999028 - Disclosure - STOCK OPTIONS AND WARRANTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/OrganizationDetailsNarrative" xlink:title="999029 - Disclosure - ORGANIZATION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="999030 - Disclosure - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfRevenueByMajorCustomersDetails" xlink:title="999031 - Disclosure - SCHEDULE OF REVENUE BY MAJOR CUSTOMERS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ConcentrationAndRisksDetailsNarrative" xlink:title="999032 - Disclosure - CONCENTRATION AND RISKS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/NotesToConsolidatedInFinancialStatementsDetailsNarrative" xlink:title="999033 - Disclosure - NOTES TO THE CONSOLIDATED IN FINANCIAL STATEMENTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfAccountsReceivablesDetails" xlink:title="999034 - Disclosure - SCHEDULE OF ACCOUNTS RECEIVABLES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsReceivableGrossCurrent" xlink:label="loc_us-gaapAccountsReceivableGrossCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsReceivableNetCurrent" xlink:to="loc_us-gaapAccountsReceivableGrossCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="loc_us-gaapAllowanceForDoubtfulAccountsReceivableCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsReceivableNetCurrent" xlink:to="loc_us-gaapAllowanceForDoubtfulAccountsReceivableCurrent" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfMovementsInAllowanceForCreditLossesDetails" xlink:title="999035 - Disclosure - SCHEDULE OF MOVEMENTS IN ALLOWANCE FOR CREDIT LOSSES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfInventoryDetails" xlink:title="999036 - Disclosure - SCHEDULE OF INVENTORY (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryGross" xlink:label="loc_us-gaapInventoryGross" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryRawMaterials" xlink:label="loc_us-gaapInventoryRawMaterials" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryGross" xlink:to="loc_us-gaapInventoryRawMaterials" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryFinishedGoods" xlink:label="loc_us-gaapInventoryFinishedGoods" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryGross" xlink:to="loc_us-gaapInventoryFinishedGoods" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_InventoryAdjustments" xlink:label="loc_us-gaapInventoryAdjustments" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapInventoryNet" xlink:to="loc_us-gaapInventoryAdjustments" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfMovementsInInventoriesDetails" xlink:title="999037 - Disclosure - SCHEDULE OF MOVEMENTS IN INVENTORIES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfPrepaidExpensesAndOtherCurrentAssetsDetails" xlink:title="999038 - Disclosure - SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PrepaidExpenseAndOtherAssets" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssets" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssets" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PrepaidTaxes" xlink:label="loc_us-gaapPrepaidTaxes" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssets" xlink:to="loc_us-gaapPrepaidTaxes" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_Supplies" xlink:label="loc_us-gaapSupplies" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssets" xlink:to="loc_us-gaapSupplies" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_DeferredEquityIssuanceCost" xlink:label="loc_IMGDeferredEquityIssuanceCost" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssets" xlink:to="loc_IMGDeferredEquityIssuanceCost" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherAssetsCurrent" xlink:label="loc_us-gaapOtherAssetsCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssets" xlink:to="loc_us-gaapOtherAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_us-gaapPrepaidTaxes" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_AdvancesToSuppliers" xlink:label="loc_IMGAdvancesToSuppliers" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_IMGAdvancesToSuppliers" xlink:type="arc" weight="1" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_IMGDeferredEquityIssuanceCost" xlink:type="arc" weight="1" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_us-gaapOtherAssetsCurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfPropertyAndEquipmentDetails" xlink:title="999039 - Disclosure - SCHEDULE OF PROPERTY AND EQUIPMENT (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_MachineryAndEquipmentGross" xlink:label="loc_us-gaapMachineryAndEquipmentGross" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_us-gaapMachineryAndEquipmentGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PublicUtilitiesPropertyPlantAndEquipmentVehicles" xlink:label="loc_us-gaapPublicUtilitiesPropertyPlantAndEquipmentVehicles" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_us-gaapPublicUtilitiesPropertyPlantAndEquipmentVehicles" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_ImpairmentOnPropertyAndEquipment" xlink:label="loc_IMGImpairmentOnPropertyAndEquipment" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_IMGImpairmentOnPropertyAndEquipment" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_GainLossOnDispositionOfPropertyPlantEquipment" xlink:label="loc_IMGGainLossOnDispositionOfPropertyPlantEquipment" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:to="loc_IMGGainLossOnDispositionOfPropertyPlantEquipment" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfOtherInformationRelatedToOperatingLeaseDetails" xlink:title="999040 - Disclosure - SCHEDULE OF OTHER INFORMATION RELATED TO OPERATING LEASE (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfCashAndNon-cashActivitiesOfLeasesDetails" xlink:title="999041 - Disclosure - SCHEDULE OF CASH AND NON-CASH ACTIVITIES OF LEASES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfIntangibleAssetsDetails" xlink:title="999042 - Disclosure - SCHEDULE OF INTANGIBLE ASSETS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfAccountsPayableAndAccruedExpensesDetails" xlink:title="999043 - Disclosure - SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAccountsPayableAndAccruedLiabilitiesCurrent" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfConvertibleNotesDetails" xlink:title="999044 - Disclosure - SCHEDULE OF CONVERTIBLE NOTES (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfOtherCurrentLiabilitiesDetails" xlink:title="999045 - Disclosure - SCHEDULE OF OTHER CURRENT LIABILITIES (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherLiabilitiesCurrent" xlink:label="loc_us-gaapOtherLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_AdvancesReceivedForEquitySubscriptions" xlink:label="loc_IMGAdvancesReceivedForEquitySubscriptions" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherLiabilitiesCurrent" xlink:to="loc_IMGAdvancesReceivedForEquitySubscriptions" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_ProvisionForLiabilitiesDirectorsLitigation" xlink:label="loc_IMGProvisionForLiabilitiesDirectorsLitigation" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherLiabilitiesCurrent" xlink:to="loc_IMGProvisionForLiabilitiesDirectorsLitigation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_ProfessionalServiceFeesToBitcoin" xlink:label="loc_IMGProfessionalServiceFeesToBitcoin" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherLiabilitiesCurrent" xlink:to="loc_IMGProfessionalServiceFeesToBitcoin" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_OthersLiabilitiesCurrent" xlink:label="loc_IMGOthersLiabilitiesCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOtherLiabilitiesCurrent" xlink:to="loc_IMGOthersLiabilitiesCurrent" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfTaxPayableDetails" xlink:title="999046 - Disclosure - SCHEDULE OF TAX PAYABLE (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_TaxesPayableCurrent" xlink:label="loc_us-gaapTaxesPayableCurrent" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_AccruedSalesTaxesPayable" xlink:label="loc_IMGAccruedSalesTaxesPayable" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapTaxesPayableCurrent" xlink:to="loc_IMGAccruedSalesTaxesPayable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_OtherTaxPayble" xlink:label="loc_IMGOtherTaxPayble" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapTaxesPayableCurrent" xlink:to="loc_IMGOtherTaxPayble" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfIncomeTaxExpenseBenefitDetails" xlink:title="999047 - Disclosure - SCHEDULE OF INCOME TAX EXPENSE BENEFIT (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapCurrentIncomeTaxExpenseBenefit" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapCurrentIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:label="loc_us-gaapDeferredIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeTaxExpenseBenefit" xlink:to="loc_us-gaapDeferredIncomeTaxExpenseBenefit" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfGeographicalOperationsDetails" xlink:title="999048 - Disclosure - SCHEDULE OF GEOGRAPHICAL OPERATIONS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/GeographicConcentrationsDetailsNarrative" xlink:title="999049 - Disclosure - GEOGRAPHIC CONCENTRATIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfSegmentInformationDetails" xlink:title="999050 - Disclosure - SCHEDULE OF SEGMENT INFORMATION (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenueFromContractWithCustomerExcludingAssessedTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_OperatingExpense" xlink:label="loc_IMGOperatingExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_IMGOperatingExpense" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherAssetImpairmentCharges" xlink:label="loc_us-gaapOtherAssetImpairmentCharges" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOtherAssetImpairmentCharges" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_GainLossOnSalesOfAssetsAndAssetImpairmentCharges" xlink:label="loc_us-gaapGainLossOnSalesOfAssetsAndAssetImpairmentCharges" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGainLossOnSalesOfAssetsAndAssetImpairmentCharges" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaapProfitLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_FairValueVariationOnConvertibleNotes" xlink:label="loc_IMGFairValueVariationOnConvertibleNotes" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_IMGFairValueVariationOnConvertibleNotes" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_EquityMethodInvestmentRealizedGainLossOnDisposal" xlink:label="loc_us-gaapEquityMethodInvestmentRealizedGainLossOnDisposal" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapEquityMethodInvestmentRealizedGainLossOnDisposal" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_OtherIncomeoperating" xlink:label="loc_IMGOtherIncomeoperating" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_IMGOtherIncomeoperating" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_InterestIncomeExpensesNet" xlink:label="loc_IMGInterestIncomeExpensesNet" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapProfitLoss" xlink:to="loc_IMGInterestIncomeExpensesNet" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfRelatedPartyTransactionsDetails" xlink:title="999051 - Disclosure - SCHEDULE OF RELATED PARTY TRANSACTIONS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfCommonSharesIssuedDetails" xlink:title="999052 - Disclosure - SCHEDULE OF COMMON SHARES ISSUED (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/IssuanceOfEquitySecuritiesDetailsNarrative" xlink:title="999053 - Disclosure - ISSUANCE OF EQUITY SECURITIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/StockOptionsAndWarrantsDetailsNarrative" xlink:title="999054 - Disclosure - STOCK OPTIONS AND WARRANTS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfWarrantActivityDetails" xlink:title="999055 - Disclosure - SCHEDULE OF WARRANT ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ContingenciesDetailsNarrative" xlink:title="999056 - Disclosure - CONTINGENCIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfAssetsHeldForSaleDetails" xlink:title="999057 - Disclosure - SCHEDULE OF ASSETS HELD FOR SALE (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsHeldForSaleLongLivedFairValueDisclosure" xlink:label="loc_us-gaapAssetsHeldForSaleLongLivedFairValueDisclosure" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2025/elts/us-gaap-2025.xsd#us-gaap_AssetsHeldForSaleNotPartOfDisposalGroupCurrent" xlink:label="loc_us-gaapAssetsHeldForSaleNotPartOfDisposalGroupCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsHeldForSaleLongLivedFairValueDisclosure" xlink:to="loc_us-gaapAssetsHeldForSaleNotPartOfDisposalGroupCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="img-20251231.xsd#IMG_PropertyAndEquipmentAssetImpairment" xlink:label="loc_IMGPropertyAndEquipmentAssetImpairment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsHeldForSaleLongLivedFairValueDisclosure" xlink:to="loc_IMGPropertyAndEquipmentAssetImpairment" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfPrepaidExpensesAndOtherCurrentAssetsDetailsParenthetical" xlink:title="999058 - Disclosure - SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfBitcoinActivityDetails" xlink:title="999059 - Disclosure - SCHEDULE OF BITCOIN ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfAssetsAcquiredAndLiabilitiesAssumedDetails" xlink:title="999060 - Disclosure - SCHEDULE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfGoodwillDetails" xlink:title="999061 - Disclosure - SCHEDULE OF GOODWILL (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfBalanceOfContractAssetsDetails" xlink:title="999062 - Disclosure - SCHEDULE OF BALANCE OF CONTRACT ASSETS (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfNetOperatingTaxLossesCarriedForwardDetails" xlink:title="999063 - Disclosure - SCHEDULE OF NET OPERATING TAX LOSSES CARRIED FORWARD (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfCommonSharesIssuedDetailsParenthetical" xlink:title="999064 - Disclosure - SCHEDULE OF COMMON SHARES ISSUED (Details) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/ScheduleOfStockOptionActivityDetails" xlink:title="999065 - Disclosure - SCHEDULE OF STOCK OPTION ACTIVITY (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://ccmg.tech/role/SubsequentEventsDetailsNarrative" xlink:title="999066 - Disclosure - SUBSEQUENT EVENTS (Details Narrative)" />
</link:linkbase>
