Company: IDVV
Filing Date: 2025-08-12
Form Type: 10-12G/A
Source: 0001683168-25-005941
Chunk: 179

Company: ModuLink Inc.
Filing Date: 2025-08-12
Form: 10-12G/A
Chunk 179
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 and ZIML (60%). Mr. FU is a major shareholder, director and chief executive officer of the Company. On August 1, 2024, a share swap agreement was executed among MICL, MCL, ZIML, Mr. FU and his company. Pursuant to this agreement, Mr. FU exchanged his 40% shareholding in MICL for a 25% equity interest in MCL prior to private placements to other shareholders. After the transaction, MICL became the wholly-owned subsidiary of ZIML.                                                   |
| vi)  | ZAMBCL has not commenced business during the years ended December 31, 2024 and 2023.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| vii) | MICL has not commenced business during the years ended December 31, 2024 and 2023.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |

| NOTE 4 | ACCOUNTS RECEIVABLE |

Accounts receivable as of December 31, 2024 and
December 31, 2023 were as follows:

|                                   |     |   |   2024 |     |   |   2023 |
|:----------------------------------|:----|:--|-------:|:----|:--|-------:|
| Accounts receivable               |     | $ | 91,166 |     | $ | 82,545 |
| Less: provision for credit losses |     |   |      – |     |   |      – |
| Total                             |     | $ | 91,166 |     | $ | 82,545 |

For the years ended December 31, 2024 and 2023,
the Company recorded no provision for credit losses for accounts receivable.

| F-34 |

<div align='center'>INTERNATIONAL ENDEAVORS CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

| NOTE 5 | CONTRACT ASSETS INCLUDING RETAINAGE, NET |

Contract assets including retainage, net consisted
of the following at December 31, 2024 and 2023:

|                                          |     |   |    2024 |     |   |    2023 |
|:-----------------------------------------|:----|:--|--------:|:----|:--|--------:|
| Contract assets (Note 6)                 |     | $ | 193,404 |     |