Difference between ICC and ICM file
There are softproof profiles that carry the .icc file and the extension .icm. There is no difference between the two ICM (Image Color Matching Profile) and the ICC profile, both endings describe the same file type. Both types of files can be used identically, the files work on both Windows systems and on Macintosh.
Professional programs such as Adobe Photoshop and Lightroom recognize both endings.
If you did not find answers to your questions, you can also describe your problem here: