Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 171

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 171
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 Share capital

The Company was incorporated on March 13, 2025.
On March 25, 2025, the Company undertook a group restructuring through a share exchange transaction. Pursuant to the transaction, all
shareholders of ModuLink Corporation Limited (“MCL”) exchanged their respective shareholdings for proportionate shareholdings
in the Company. The Company issued a total of 10,000 shares of US$1 each to the shareholders of MCL and following the completion of the
share exchange, the Company became the holding company of MCL.

(B) Dividends

The Company has not declared any dividends since
incorporation.

| NOTE 16 | RELATED PARTY TRANSACTIONS |

Except as set forth below, during the years ended
December 31, 2024 and 2023, the Company did not enter into any material transactions or series of transactions that would be considered
material in which any officer, director or beneficial owner of 5% or more of any class of the Company’s capital stock, or any immediate
family member of any of the preceding persons, had a direct or indirect material interest.

For the year ended December 31, 2024, the Company
recognized rental expense of $7,890 (2023: $Nil) payable to AY Consulting Services Company Limited. The Company’s Chief Financial
Officer is a director and shareholder of AY Consulting Services Company Limited.

In addition to the transactions and balances detailed elsewhere in
these financial statements, the Company had the following transactions with the related company:

|                                                                         |     |   |    2024 |     |   |  2023 |
|:------------------------------------------------------------------------|:----|:--|--------:|:----|:--|------:|
| Project and design management service fees paid to Zenith (PMS) Limited |     | $ | 245,716 |     | $ |     – |
| Product development fees paid to Leidenford Ltd.                        |     |   |  30,306 |     |   | 1,277 |

| F-34 |

<div align='center'>MODULINK INVESTMENT LIMITED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

| NOTE 17 | NET (LOSS) / PROFIT PER ORDINARY SHARE |

Net (loss) / profit per share information for
the years ended