Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 177

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 177
---
 combined financial information has been prepared in accordance with Article 11
of Regulation S-X as amended by the final rule, Release 33-10786 “Amendments to Financial Disclosures about Acquired and Disposed
Businesses”.

The unaudited pro forma
condensed combined balance sheet as March 31, 2025 combines the historical unaudited balance sheet of ModuLink Investment Limited and
the historical unaudited balance sheet of IDVV on a pro forma basis as if the share exchange transaction had been consummated on March
31, 2025. The unaudited pro forma condensed combined statement of operations for the year ended March 31, 2025 combine the historical
unaudited statements of operations of ModuLink Investment Limited and historical unaudited statements of operations of IDVV for such periods
on a pro forma basis as if share exchange transaction had been consummated on 1 January, 2025, the beginning of the earliest period presented.

The unaudited pro forma
condensed combined financial statements have been developed from and should be read in conjunction with:

| · 
 · 
 · | the accompanying notes to the unaudited pro forma condensed combined financial statements;                                                                                                             
 the historical audited financial statements of ModuLink Investment Limited as of and for the years ended December 31, 2024 and 2023 and the related notes, found elsewhere in this Form-10;            
 the historical unaudited financial statements of IDVV as of and for the three months ended March 31, 2025 and the year ended December 31, 2024 and the related notes, found elsewhere in this Form-10; |
|:--|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| · | other information relating to ModuLink Investment Limited and IDVV contained in this Form-10, including the Share Exchange Agreement.                                                                  |

| F-39 |

<div align='center'>UNAUDITED PRO FORMA CONDENSED COMBINED BALANCE SHEET

AS OF MARCH 31, 2025

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

| (In US$)                                   |     | IDVV        |            |   |     | Modulink BVI |           |   |     | Proforma    |            |   |     |         |     | Proforma |            |   |
|                                            |     | -Historical |            |   |     | -Historical