Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 20

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 20
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The Company agreed to issue 2,356,712,066 shares of common stock, at a valuation of $0.0034 per share, in exchange for all the issued
and outstanding shares with the shareholders of ModuLink. The Company relied on the exemption from registration pursuant to Section 4(2)
of, and Regulation D and/or Regulation S promulgated under the Act in selling the Company’s securities to the shareholders of ModuLink.
This Share Exchange was consummated on May 1, 2025.

The foregoing description
of the Share Exchange Agreement is qualified in its entirety by reference to the Share Exchange Agreement which is filed as Exhibit 10.5
to this Registration Statement and is incorporated herein by reference.

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Prior to the acquisition of ModuLink and immediately after the disposition of Witech as stipulated in the Stock Purchase Agreement, the Company was considered as a shell company due to its nominal assets and limited operation. Upon the acquisition, ModuLink will comprise the ongoing operations of the combined entity and its senior management will serve as the senior management of the combined entity, ModuLink is deemed to be the accounting acquirer for accounting purposes. The transaction will be treated as a recapitalization of the Company. Accordingly, the consolidated assets, liabilities and results of operations of the Company will become the historical financial statements of ModuLink after the acquisition date. ModuLink was the legal acquiree but is deemed to be the accounting acquirer. The Company, on the other hand, was the legal acquirer but is deemed to be the accounting acquiree in the reverse merger. The historical financial statements prior to the acquisition are those of the accounting acquirer. Historical stockholders’ equity of the accounting acquirer prior to the merger are retroactively restated (a recapitalization) for the equivalent number of shares received in the merger. Operations prior to the merger are those of the acquirer. After completion of the share exchange transaction, the Company’s consolidated financial statements include the assets and liabilities, the operations and cash flow of the accounting acquirer.

Market Overview

Our Business.

Overview

International Endeavors Corporation
is a Nevada holding company that through its subsidiaries are engaged primarily in property development by implementing modular integrated
construction technology (“MiC”), embedded with our proprietary atmospheric water generators (“AWG”) and property
management system by internet of things technology (“IoT”) as set forth below:

| · | ModuLink Corporation Limited, a Hong Kong limited                                                                                         
 liability company