10-Q

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 10-Q

[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2017

OR

[ ] TRANSITION REPORT UNDER SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

Commission File Number: 333-189359

IMAGE INTERNATIONAL GROUP, INC.

(Exact name of registrant as specified in its charter)

Nevada	20-3204968
(State or other jurisdiction	(IRS Employer
of incorporation or organization)	Identification No.)

8105 Birch Bay Square St. Suite 205, Blaine, WA	98230
(Address of principal executive offices)	(Zip Code)

(852) 9022-8228

(Registrant’s telephone number, including area code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the past 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes [X] No [  ]

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes [  ] No [  ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of “large accelerated filed,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer [  ]	Accelerated filer [  ]
Non-accelerated filer [  ] (Do not check if a smaller reporting company)	Smaller reporting company [X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act. Yes [  ] No [X]

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: As of November 10, 2017, the Company had 14,059,000 shares of common stock outstanding.

IMAGE INTERNATIONAL GROUP, INC.

Quarterly Report on Form 10-Q

For the Period Ended September 30, 2017

FORWARD-LOOKING STATEMENTS

This Form 10-Q for the quarterly period ended September 30, 2017 contains forward-looking statements that involve risks and uncertainties. Forward-looking statements in this document include, among others, statements regarding our capital needs, business plans and expectations. Such forward-looking statements involve assumptions, risks and uncertainties regarding, among others, the success of our business plan, availability of funds, government regulations, operating costs, our ability to achieve significant revenues, our business model and products and other factors. Any statements contained herein that are not statements of historical fact may be deemed to be forward-looking statements. In some cases, you can identify forward-looking statements by terminology such as “may”, “should”, “expect”, “plan”, “intend”, “anticipate”, “believe”, “estimate”, “predict”, “potential” or “continue”, the negative of such terms or other comparable terminology. In evaluating these statements, you should consider various factors, including the assumptions, risks and uncertainties set forth in reports and other documents we have filed with or furnished to the SEC. These factors or any of them may cause our actual results to differ materially from any forward-looking statement made in this document. While these forward-looking statements, and any assumptions upon which they are based, are made in good faith and reflect our current judgment regarding future events, our actual results will likely vary, sometimes materially, from any estimates, predictions, projections, assumptions or other future performance suggested herein. The forward-looking statements in this document are made as of the date of this document and we do not intend or undertake to update any of the forward-looking statements to conform these statements to actual results, except as required by applicable law, including the securities laws of the United States.

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PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

The accompanying unaudited consolidated condensed financial statements have been prepared in accordance with the instructions to Form 10-Q and Rule 8-03 of Regulation S-X, and, therefore, do not include all information and footnotes necessary for a complete presentation of financial position, results of operations, and cash flows in conformity with U.S. generally accepted accounting principles. In the opinion of management, all adjustments considered necessary for a fair presentation of the results of operations and financial position have been included and all such adjustments are of a normal recurring nature. Operating results for the six-month period ended September 30, 2017 are not necessarily indicative of the results that can be expected for the year ending March 31, 2018.

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IMAGE INTERNATIONAL GROUP, INC.

Consolidated Condensed Financial Statements

September 30, 2017

(Expressed in U.S. dollars)

(unaudited)

	Index
Consolidated Condensed Balance Sheets	F–1
Consolidated Condensed Statements of Operations and Comprehensive Loss	F–2
Consolidated Condensed Statements of Cash Flows	F–3
Notes to the Consolidated Condensed Financial Statements	F–4

4

IMAGE INTERNATIONAL GROUP, INC.

Consolidated Condensed Balance Sheets

(Expressed in U.S. dollars)

	September 30, 2017 $			March 31, 2017 $
	(unaudited)
ASSETS
Current Assets
Cash		1,910			1,964
Total Assets		1,910			1,964
LIABILITIES AND STOCKHOLDERS’ DEFICIT
Current Liabilities
Accounts payable and accrued liabilities (Note 4)		20,000			2,400
Loan payable (Note 3)		–			106,177
Due to related parties (Note 4)		140,895			1,000
Total Liabilities		160,895			109,577
Going Concern (Note 1) Commitments (Note 5) Subsequent Events (Note 6)
Stockholder’s Deficit
Common stock, 1,000,000,000 shares authorized, $0.001 par value 14,059,000 shares issued and outstanding		14,059			14,059
Additional paid-in capital		784,941			784,941
Deficit		(957,985	)		(906,613	)
Total Stockholder’s Deficit		(158,985	)		(107,613	)
Total Liabilities and Stockholder’s Deficit		1,910			1,964

(The accompanying notes are an integral part of these consolidated condensed financial statements)

F-1

IMAGE INTERNATIONAL GROUP, INC.

Consolidated Condensed Statements of Operations and Comprehensive Loss

(Expressed in U.S. dollars)

(unaudited)

	Three Months Ended September 30, 2017 $			Three Months Ended September 30, 2016 $			Six Months Ended September 30, 2017 $			Six Months Ended September 30, 2016 $
Expenses
General and administrative		357			1,320			496			3,111
Management fees (Note 4)		27,000			–			27,000			–
Professional fees		2,700			1,900			6,200			5,746
Transfer agent and filing fees		6,471			1,486			17,676			14,629
Total Expenses		36,528			4,706			51,372			23,486
Net Loss and Comprehensive Loss		(36,528	)		(4,706	)		(51,372	)		(23,486	)
Net Loss Per Share, Basic and Diluted		–			–			–			–
Weighted Average Shares Outstanding		14,059,000			14,059,000			14,059,000			14,059,000

(The accompanying notes are an integral part of these consolidated condensed financial statements)

F-2

IMAGE INTERNATIONAL GROUP, INC.

Consolidated Condensed Statements of Cash Flows

(Expressed in U.S. dollars)

(unaudited)

	Six Months Ended September 30, 2017 $			Six Months Ended September 30, 2016 $
Operating Activities
Net loss		(51,372	)		(23,486	)
Changes in operating assets and liabilities:
Amounts receivable		–			4,868
Accounts payable and accrued liabilities		17,600			(772	)
Due to related parties		(1,000	)		–
Net Cash Used In Operating Activities		(34,772	)		(19,390	)
Financing Activities
Proceeds from loan payable		16,000			9,500
Repayment of loan payable		(18,674	)
Proceeds from related party loans		37,392			–
Net Cash Provided By Financing Activities		34,718			9,500
Decrease in Cash		(54	)		(9,800	)
Cash, Beginning of Period		1,964			12,994
Cash, End of Period		1,910			3,104
Supplemental Disclosures:
Interest paid		–			–
Income taxes paid		–			–

(The accompanying notes are an integral part of these consolidated condensed financial statements)

F-3

IMAGE INTERNATIONAL GROUP, INC.

Notes to the Consolidated Condensed Financial Statements

Six Months Ended September 30, 2017 and 2016

(Expressed in U.S. dollars)

(unaudited)

1. Basis of Presentation

The accompanying interim consolidated condensed financial statements of Image International Group, Inc. (the “Company”) should be read in conjunction with the consolidated financial statements and accompanying notes filed with the U.S. Securities and Exchange Commission in the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2017. In the opinion of management, the accompanying financial statements reflect all adjustments of a recurring nature considered necessary to present fairly the Company’s financial position and the results of its operations and its cash flows for the periods shown.

The preparation of these consolidated condensed financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ materially from those estimates. The results of operations and cash flows for the periods shown are not necessarily indicative of the results to be expected for the full year.

These consolidated condensed financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has not generated revenues since inception and is unlikely to generate earnings in the immediate or foreseeable future. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, and the attainment of profitable operations. As at September 30, 2017, the Company has a working capital deficiency of $158,985 and has an accumulated deficit of $957,985 since inception. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These consolidated condensed financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

2. Significant Accounting Policies

(a) Principles of Consolidation

These consolidated condensed financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States and are expressed in U.S. dollars. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Owlhead Minerals (BC) Corp. All inter-company accounts and transactions have been eliminated on consolidation.

(b) Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the consolidated financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

3. Loan Payable

As at September 30, 2017, the Company owed $nil (March 31, 2017 - $106,177) to a non-related party. On September 2, 2017, the debtor assigned the outstanding debt of $103,503 to the President of the Company. Refer to Note 4(b).

4. Related Party Transactions

(a)	As at September 30, 2017, the Company owes $nil (March 31, 2017 - $1,000) to a company controlled by the Chief Financial Officer of the Company.
(b)	As at September 30, 2017, the Company owes $103,503 (March 31, 2017 - $nil) to the President of the Company which is non-interest bearing, unsecured, and due on demand.
(c)	As at September 30, 2017, the Company owes $37,392 (March 31, 2017 - $nil) to a company controlled by the President of the Company which is non-interest bearing, unsecured, and due on demand.
(d)	As at September 30, 2017, included in accounts payable and accrued liabilities is $20,000 (March 31, 2017 - $nil) owed to the President of the Company for management fees.

F-4

IMAGE INTERNATIONAL GROUP, INC.

Notes to the Consolidated Condensed Financial Statements

Six Months Ended September 30, 2017 and 2016

(Expressed in U.S. dollars)

(unaudited)

4. Related Party Transactions (continued)

(e)	During the six months ended September 30, 2017, the Company incurred management fees of $20,000 (2016 - $nil) to the President of the Company.
(f)	During the six months ended September 30, 2017, the Company incurred management fees of $7,000 (2016 - $nil) to a company controlled by the Chief Financial Officer

5. Commitments

(a)	On August 1, 2017, the Company entered into an agreement with a company controlled by the Chief Financial Officer of the Company whereby it is obligated to pay $3,500 per month over a five year term for services provided.
(b)	On August 1, 2017, the Company entered into an agreement with the President of the Company whereby it is obligated to pay $10,000 per month over a three year term for services provided.

6. Subsequent Events

(a)	On October 14, 2017, the Company transferred its holding in Owlhead Minerals (BC) Corp. to the Chief Financial Officer of the Company for no consideration.
(b)	On October 18, 2017, the Company received an advance of $8,700 from a company controlled by the President the Company.

F-5

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Results of Operations for the Six Month Period Ended September 30, 2017

During the six month period ended September 30, 2017, the Company incurred a net loss of $51,372 (2016 - $23,486).

Transfer agent and filing fees in the six month period ended September 30, 2017 were $17,676 (2016 - $14,629).

Professional fees for the six month period ended September 30, 2017 were $6,200 (2016 - $5,746) relating to audit fees.

Management fees for the six month period ended September 30, 2017 were $27,000 (2016 - $nil).

Expenses during the quarter were for:

● Renewal of listing on the OTCQB stock exchange;

● Management fees; and

● Financial statement reviews and audit.

Following extensive research and discussion with an experienced gemstone and jewelry consultant, the Company decided to expand its business focus to include the acquisition of gemstone and other precious mineral resources and retail jewelry and gemstone outlets. In order to appropriately reflect the Company’s expanded and more comprehensive and inclusive business plan, the Company had changed its name to Image International Group, Inc. on December 23, 2014.

During the quarter ended September 30, 2017, the Company added Hoi Ming Chan as president replacing Geoffrey Armstrong, and shifted its focus to later stage (near production) mining projects in Asia.

We have not attained profitable operations and are dependent upon obtaining financing to pursue exploration activities. For these reasons our auditors believe that there is substantial doubt that we will be able to continue as a going concern.

Capital Resources and Liquidity

The Company has limited financial resources as at September 30, 2017 with funds on hand of $1,910 (March 31, 2017 - $1,964). As at September 30, 2017 the Company has a working capital deficit of $158,985 compared to $107,613 as at March 31, 2017.

Amounts due to related parties were $140,895 as at September 30, 2017 (March 31, 2017 - $1,000). In addition, included in accounts payable and accrued liabilities is $20,000 (As at March 31, 2017 - $nil) owed to the President of the Company for management fees.

Loan payable as at September 30, 2017 was $nil (March 31, 2017 - $106,177). The loan is non-interest bearing, unsecured, and due on demand.

The Company has no employees other than officers and uses consultants as and when necessary.

The Company’s ability to continue as a going concern is dependent on its available cash and its ability to raise additional funds in the near future to support corporate operations and the exploration of our mineral property.

Limited Operating History; Need for Additional Capital

There is limited historical financial information about us upon which to base an evaluation of our performance. We have no revenue generating assets. We cannot guarantee we will be successful in our business operations. Our business is subject to risks inherent in the establishment of a new business enterprise, including limited capital resources and possible cost overruns due to price and cost increases in services.

5

The Company is aware that additional financing will be required in order to continue its pursuit of a mineral property opportunity or comparable opportunity in a related field. There is no assurance that additional funding will be successfully completed.

We will require additional financing to cover our costs that we expect to incur over the next twelve months. We believe that debt financing will not be an alternative for funding our operations, as we do not have tangible assets to secure any debt financing. We anticipate that additional funding will be in the form of equity financing from the sale of our common stock. However, we cannot provide any assurance that we will be able to raise sufficient funding from the sale of our common stock to fund our plan of operations. In the absence of such financing, we will not be able to continue and our business plan will fail.

Cash used in Operating Activities

During the six month period ended September 30, 2017, the Company used $34,772 (2016 - $19,390) to fund operations.

Cash from Financing Activities

We have funded our business to date primarily from sales of our common stock but did not sell any common stock during the six month period ended September 30, 2017. During the six month period ended September 30, 2017, the Company received loan proceeds of $16,000 (2016 - $9,500) and repaid $18,674. The Company also received related party loan proceeds of $37,392 (2016 - $nil).

There are no assurances that we will be able to achieve further sales of our common stock or any other form of additional financing. If we are unable to achieve the financing necessary to continue our plan of operations, then we will not be able to continue our operations and our business will fail.

Future Financing

We anticipate continuing to rely on equity sales of our common stock in order to continue to fund our business operations. Issuances of additional shares will result in dilution to our existing shareholders. There is no assurance that we will achieve any additional sales of our equity securities or arrange for debt or other financing to fund our planned operations.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures or capital resources that is material to stockholders.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

Not applicable.

Item 4. Controls and Procedures.

We carried out an evaluation of the effectiveness of our disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) as of September 30, 2017 (the “Evaluation Date”). This evaluation was carried out under the supervision and with the participation of our Chief Executive Officer and Chief Financial Officer. Based upon that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were not effective as of the Evaluation Date as a result of the material weaknesses in internal control over financial reporting discussed below.

6

Disclosure controls and procedures are those controls and procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act are recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in our reports filed under the Exchange Act is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure.

Notwithstanding the assessment that our internal control over financial reporting was not effective and that there were material weaknesses as identified in this report, we believe that our consolidated financial statements contained in our Quarterly Report on Form 10-Q for the quarter ended September 30, 2017 fairly present our financial condition, results of operations and cash flows in all material respects.

Our management is responsible for establishing and maintaining adequate internal control over financial reporting, as such term is defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act, for the Company.

Internal control over financial reporting includes those policies and procedures that: (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of our assets; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and that our receipts and expenditures are being made only in accordance with authorizations of its management and directors; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of our assets that could have a material effect on the financial statements.

Management recognizes that there are inherent limitations in the effectiveness of any system of internal control, and accordingly, even effective internal control can provide only reasonable assurance with respect to financial statement preparation and may not prevent or detect material misstatements. In addition, effective internal control at a point in time may become ineffective in future periods because of changes in conditions or due to deterioration in the degree of compliance with our established policies and procedures.

A material weakness is a significant deficiency, or combination of significant deficiencies, that results in there being a more than remote likelihood that a material misstatement of the annual or interim financial statements will not be prevented or detected.

Under the supervision and with the participation of our Chief Executive Officer and Chief Financial Officer, management conducted an evaluation of the effectiveness of our internal control over financial reporting, as of the Evaluation Date, based on the framework set forth in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Based on its evaluation under this framework, management concluded that our internal control over financial reporting was not effective as of the Evaluation Date.

Management assessed the effectiveness of the Company’s internal control over financial reporting as of Evaluation Date and identified the following material weaknesses:

1.	Inadequate Segregation of Duties: We have an inadequate number of personnel to properly implement control procedures.
2.	Insufficient Written Policies & Procedures: We have insufficient written policies and procedures for accounting and financial reporting.
3.	Inadequate Financial Statement Closing Process: We have an inadequate financial statement closing process.
4.	Lack of Audit Committee: The lack of a functioning audit committee and lack of a majority of outside directors on the Company’s Board of Directors, resulting in ineffective oversight in the establishment and monitoring of required internal controls and procedures.

7

Management is committed to improving its internal controls and will (1) continue to use third party specialists to address shortfalls in staffing and to assist the Company with accounting and finance responsibilities, (2) increase the frequency of independent reconciliations of significant accounts which will mitigate the lack of segregation of duties until there are sufficient personnel and (3) prepare and implement sufficient written policies and checklists for financial reporting and closing processes and (4) may consider appointing outside directors and audit committee members in the future.

Management, including our Chief Executive Officer and the Chief Financial Officer, has discussed the material weakness noted above with our independent registered public accounting firm. Due to the nature of this material weakness, there is a more than remote likelihood that misstatements which could be material to the annual or interim financial statements could occur that would not be prevented or detected.

Our management, including our Chief Executive Officer and the Chief Financial Officer, do not expect that the our controls and procedures will prevent all potential errors or fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute, assurance that the objectives of the control system are met.

Changes in internal control over financial reporting

There were no changes in our internal control over financial reporting that occurred during the quarter ended September 30, 2017 that have materially affected, or that are reasonably likely to materially affect, our internal control over financial reporting.

PART II - OTHER INFORMATION

Item 1. Legal Proceedings.

We are not presently a party to any legal proceedings and, to our knowledge, no such proceedings are threatened or pending.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

No stock was sold during the six-month period ended September 30, 2017.

Item 3. Defaults Upon Senior Securities.

None.

Item 4. Submission of Matters to a Vote of Security Holders.

No matters were submitted to our security holders for a vote during the six-month period ended September 30, 2017.

Item 5. Other Information.

None.

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Item 6. Exhibits.

The following exhibits are attached hereto:

Exhibit No.	Description of Exhibit
31.1	Certification of Principal Executive Officer pursuant to Section 302 of the Sarbanes- Oxley Act of 2002.
31.2	Certification of Principal Financial Officer pursuant to Section 302 of the Sarbanes- Oxley Act of 2002.
32.1	Certification of Principal Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
32.2	Certification of Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

9

SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

IMAGE INTERNATIONAL GROUP, INC

By:

/s/ Hoi Ming Chan

Hoi Ming Chan

Chief Executive Officer

(Principal Executive Officer

November 14, 2017

10

EX-31.1

Exhibit 31.1

CERTIFICATION PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

I, Hoi Ming Chan, Chief Executive Officer, certify that:

(1)	I have reviewed this report on Form 10-Q for the quarterly period ended September 30, 2017 of Image International Group, Inc.
(2)	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
(3)	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
(4)	The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b)	designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)	evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d)	disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

(5) The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of the internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

(a)	all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b)	any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 14, 2017

/s/ Hoi Ming Chan

Hoi Ming Chan

Chief Executive Officer

(Principal Executive Officer)

EX-31.2

Exhibit 31.2

CERTIFICATION PURSUANT TO SECTION 302

OF THE SARBANES-OXLEY ACT OF 2002

I, Edward Low, Chief Financial Officer, certify that:

(1)	I have reviewed this report on Form 10-Q for the quarterly period ended September 30, 2017 of Image International Group, Inc.
(2)	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
(3)	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
(4)	The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

(a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b)	designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)	evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
(d)	disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

(5) The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of the internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

(a)	all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
(b)	any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 14, 2017

/s/ Edward Low

Edward Low

Chief Financial Officer

(Principal Accounting Officer)

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The undersigned, Geoff Armstrong, the Chief Executive Officer of Image International Group, Inc., hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to my knowledge, the report on Form 10-Q of Image International Group, Inc., for the quarterly period ended September 30, 2017, fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, and that the information contained in the report on Form 10-Q fairly presents in all material respects the financial condition and results of operations of Image International Group, Inc.

Date: November 14, 2017

/s/ Hoi Ming Chan

Hoi Ming Chan

Chief Executive Officer

(Principal Executive Officer and

Principal Accounting Officer)

EX-32.2

Exhibit 32.2

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

The undersigned, Edward Low, the Chief Financial Officer of Image International Group, Inc., hereby certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to my knowledge, the report on Form 10-Q of Image International Group, Inc., for the quarterly period ended September 30, 2017, fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934, and that the information contained in the report on Form 10-Q fairly presents in all material respects the financial condition and results of operations of Image International Group, Inc.

Date: November 14, 2017

/s/ Edward Low

Edward Low

Chief Financial Officer

(Principal Financial Officer)

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Document and Entity Information - shares	6 Months Ended
	Sep. 30, 2017	Nov. 10, 2017
Document And Entity Information
Entity Registrant Name	Image International Group, Inc.
Entity Central Index Key	0001578523
Document Type	10-Q
Document Period End Date	Sep. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--03-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		14,059,000
Trading Symbol	IMGL
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2018

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Consolidated Condensed Balance Sheets - USD ($)	Sep. 30, 2017	Mar. 31, 2017
Current Assets
Cash	$ 1,910	$ 1,964
Total Assets	1,910	1,964
Current Liabilities
Accounts payable and accrued liabilities (Note 4)	20,000	2,400
Loan payable (Note 3)		106,177
Due to related parties (Note 4)	140,895	1,000
Total Liabilities	160,895	109,577
Going Concern (Note 1)
Commitments (Note 5)
Subsequent Events (Note 6)
Stockholder’s Deficit
Common stock, 1,000,000,000 shares authorized, $0.001 par value 14,059,000 shares issued and outstanding	14,059	14,059
Additional paid-in capital	784,941	784,941
Deficit	(957,985)	(906,613)
Total Stockholder’s Deficit	(158,985)	(107,613)
Total Liabilities and Stockholder’s Deficit	$ 1,910	$ 1,964

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Consolidated Condensed Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2017	Mar. 31, 2017
Statement of Financial Position [Abstract]
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares issued	14,059,000	14,059,000
Common stock, shares outstanding	14,059,000	14,059,000

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Consolidated Condensed Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Expenses
General and administrative	$ 357	$ 1,320	$ 496	$ 3,111
Management fees (Note 4)	27,000		27,000
Professional fees	2,700	1,900	6,200	5,746
Transfer agent and filing fees	6,471	1,486	17,676	14,629
Total Expenses	36,528	4,706	51,372	23,486
Net Loss and Comprehensive Loss	$ (36,528)	$ (4,706)	$ (51,372)	$ (23,486)
Net Loss Per Share, Basic and Diluted
Weighted Average Shares Outstanding	14,059,000	14,059,000	14,059,000	14,059,000

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Consolidated Condensed Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Operating Activities
Net loss	$ (51,372)	$ (23,486)
Changes in operating assets and liabilities:
Amounts receivable		4,868
Accounts payable and accrued liabilities	17,600	(772)
Due to related parties	(1,000)
Net Cash Used In Operating Activities	(34,772)	(19,390)
Financing Activities
Proceeds from loan payable	16,000	9,500
Repayment of loan payable	(18,674)
Proceeds from related party loans	37,392
Net Cash Provided By Financing Activities	34,718	9,500
Decrease in Cash	(54)	(9,800)
Cash, Beginning of Period	1,964	12,994
Cash, End of Period	1,910	3,104
Supplemental Disclosures:
Interest paid
Income taxes paid

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Basis of Presentation

6 Months Ended

Sep. 30, 2017

Accounting Policies [Abstract]

Basis of Presentation

1. Basis of Presentation

The accompanying interim consolidated condensed financial statements of Image International Group, Inc. (the “Company”) should be read in conjunction with the consolidated financial statements and accompanying notes filed with the U.S. Securities and Exchange Commission in the Company’s Annual Report on Form 10-K for the fiscal year ended March 31, 2017. In the opinion of management, the accompanying financial statements reflect all adjustments of a recurring nature considered necessary to present fairly the Company’s financial position and the results of its operations and its cash flows for the periods shown.

The preparation of these consolidated condensed financial statements in accordance with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the amounts reported. Actual results could differ materially from those estimates. The results of operations and cash flows for the periods shown are not necessarily indicative of the results to be expected for the full year.

These consolidated condensed financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has not generated revenues since inception and is unlikely to generate earnings in the immediate or foreseeable future. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, and the attainment of profitable operations. As at September 30, 2017, the Company has a working capital deficiency of $158,985 and has an accumulated deficit of $957,985 since inception. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These consolidated condensed financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

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Significant Accounting Policies

6 Months Ended

Sep. 30, 2017

Accounting Policies [Abstract]

Significant Accounting Policies

2. Significant Accounting Policies

(a) Principles of Consolidation

These consolidated condensed financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States and are expressed in U.S. dollars. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Owlhead Minerals (BC) Corp. All inter-company accounts and transactions have been eliminated on consolidation.

(b) Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the consolidated financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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Loan Payable

6 Months Ended

Sep. 30, 2017

Debt Disclosure [Abstract]

Loan Payable

3. Loan Payable

As at September 30, 2017, the Company owed $nil (March 31, 2017 - $106,177) to a non-related party. On September 2, 2017, the debtor assigned the outstanding debt of $103,503 to the President of the Company. Refer to Note 4(b).

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Related Party Transactions

6 Months Ended

Sep. 30, 2017

Related Party Transactions [Abstract]

Related Party Transactions

4. Related Party Transactions

(a) As at September 30, 2017, the Company owes $nil (March 31, 2017 - $1,000) to a company controlled by the Chief Financial Officer of the Company.

(b) As at September 30, 2017, the Company owes $103,503 (March 31, 2017 - $nil) to the President of the Company which is non-interest bearing, unsecured, and due on demand.

(c) As at September 30, 2017, the Company owes $37,392 (March 31, 2017 - $nil) to a company controlled by the President of the Company which is non-interest bearing, unsecured, and due on demand.

(d) As at September 30, 2017, included in accounts payable and accrued liabilities is $20,000 (March 31, 2017 - $nil) owed to the President of the Company for management fees.

(e) During the six months ended September 30, 2017, the Company incurred management fees of $20,000 (2016 - $nil) to the President of the Company.

(f) During the six months ended September 30, 2017, the Company incurred management fees of $7,000 (2016 - $nil) to a company controlled by the Chief Financial Officer

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Commitments

6 Months Ended

Sep. 30, 2017

Commitments and Contingencies Disclosure [Abstract]

Commitments

5. Commitments

(a) On August 1, 2017, the Company entered into an agreement with a company controlled by the Chief Financial Officer of the Company whereby it is obligated to pay $3,500 per month over a five year term for services provided.

(b) On August 1, 2017, the Company entered into an agreement with the President of the Company whereby it is obligated to pay $10,000 per month over a three year term for services provided.

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Subsequent Events

6 Months Ended

Sep. 30, 2017

Subsequent Events [Abstract]

Subsequent Events

6. Subsequent Events

(a) On October 14, 2017, the Company transferred its holding in Owlhead Minerals (BC) Corp. to the Chief Financial Officer of the Company for no consideration.

(b) On October 18, 2017, the Company received an advance of $8,700 from a company controlled by the President the Company.

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Significant Accounting Policies (Policies)

6 Months Ended

Sep. 30, 2017

Accounting Policies [Abstract]

Principles of Consolidation

(a) Principles of Consolidation

These consolidated condensed financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States and are expressed in U.S. dollars. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Owlhead Minerals (BC) Corp. All inter-company accounts and transactions have been eliminated on consolidation.

Recent Accounting Pronouncements

(b) Recent Accounting Pronouncements

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the consolidated financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

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Basis of Presentation (Details Narrative) - USD ($)	Sep. 30, 2017	Mar. 31, 2017
Accounting Policies [Abstract]
Working capital deficiency	$ 158,985
Accumulated deficit	$ 957,985	$ 906,613

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Loan Payable (Details Narrative) - USD ($)	Sep. 30, 2017	Sep. 02, 2017	Mar. 31, 2017
Loan Payable			$ 106,177
Unsecured debt outsatnding
President [Member]
Unsecured debt outsatnding	$ 103,503	$ 103,503

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Related Party Transactions (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Sep. 02, 2017	Mar. 31, 2017	Dec. 31, 2016
Unsecured debt outstanding
Management fees	$ 27,000		$ 27,000
Chief Financial Officer [Member]
Company owes amount						1,000
Management fees			7,000
President [Member]
Unsecured debt outstanding	103,503		103,503		$ 103,503
Accounts payable and accrued liabilities	20,000		20,000
Management fees			20,000
Company Controlled By President [Member]
Unsecured debt outstanding	$ 37,392		$ 37,392

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Commitments (Details Narrative)	Aug. 02, 2017 USD ($)
Chief Financial Officer [Member]
Payment for services provided	$ 3,500
Payment for services provided period	5 years
President [Member]
Payment for services provided	$ 10,000
Payment for services provided period	3 years

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Subsequent Events (Details Narrative)	Oct. 18, 2017 USD ($)
Subsequent Event [Member] | President [Member]
Advance received	$ 8,700