Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 128

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 128
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 F-18      |
| Consolidated Statements of Cash Flows                                   | F-19      |
| Notes to Consolidated Financial Statements                              | F-20–F-38 |

Unaudited Pro Forma Condensed Combined Financial Information as of and for the year ended December 31, 2024 and 2023

| Unaudited Pro Forma Condensed Combined Financial Information         | F-39      |
| Unaudited Pro Forma Condensed Combined Balance Sheet                 | F-40      |
| Unaudited Pro Forma Condensed Combined Statement of Operations       | F-41      |
| Notes to Unaudited Pro Forma Condensed Combined Financial Statements | F-42–F-43 |

| F-1 |

<div align='center'>MODULINK INVESTMENT LIMITED

CONSOLIDATED BALANCE SHEETS

(In US dollars except for number of shares and per share data)</div>

|                                                |     | Note(s) |     | March 31, 2025 |           |   |     | December 31, 2024 |           |   |
|:-----------------------------------------------|:----|--------:|:----|:---------------|----------:|:--|:----|:------------------|----------:|:--|
|                                                |     |         |     | -Unaudited     |           |   |     | -Audited          |           |   |
| ASSETS                                         |     |         |     |                |           |   |     |                   |           |   |
| Current Assets                                 |     |         |     |                |           |   |     |                   |           |   |
| Cash and bank balance                          |     |         |     | $              |   236,798 |   |     | $                 |   382,127 |   |
| Accounts receivable                            |     |       4 |     |                |   220,243 |   |     |                   |    91,166 |   |
| Contract assets including retainage, net       |     |       5 |     |                |   350,796 |   |     |                   |   301,502 |   |
| Prepaid expenses and other current assets, net |     |       7 |     |                |    73,359 |   |     |                   |    97,021 |   |
| Amount due from an associate                   |     |      11 |     |