Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 170

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 170
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 Common Share

Basic earnings (loss) per common share are computed
in accordance with ASC Topic 260, Earning per Share, by dividing the net income (loss) attributable to holders of common stock by the
weighted average number of shares of common stock outstanding during the period. Diluted earnings (loss) per common share is computed
by dividing net income (loss) by the weighted average number of common shares including the dilutive effect of common share equivalents
then outstanding.

The diluted net profit/(loss) per common share
is the same as the basic net profit/(loss) per share for the years ended December 31, 2024 and 2023 as all potential common shares including
stock options and warrants are anti-dilutive and are therefore excluded from the computation of diluted net profit/(loss) per share.

(O) Foreign Currency Translation

The assets and liabilities of the Company’s
subsidiaries denominated in currencies other than U.S. dollars are translated into U.S. dollars using the applicable exchange rates
at the balance sheet date. For consolidated statements of operations and comprehensive loss’ items, amounts denominated in currencies
other than U.S. dollars were translated into U.S. dollars using the average exchange rate during the period. Equity accounts were translated
at their historical exchange rates. Net gains and losses resulting from translation of foreign currency on consolidated financial statements
are included in the statements of stockholders’ equity as accumulated other comprehensive income (loss). Foreign currency
transaction gains and losses are reflected in the consolidated statements of operations and comprehensive income.

(P) Fair Value of Financial Instruments

ASC Topic 820, Fair Value Measurements and Disclosure,
defines fair value as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction
between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required
or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact,
and it considers assumptions that market participants would use when pricing the asset or liability.

| F-30 |

<div align='center'>INTERNATIONAL ENDEAVORS CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023</div>

| NOTE 2 | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) |

(P) Fair Value of Financial Instruments (Continued)

It establishes a fair value hierarchy