Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 185

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 185
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MS) Limited |     | $ | 245,716 |     | $ |     – |
| Product development fees paid to Leidenford Ltd.                        |     |   |  30,306 |     |   | 1,277 |

| NOTE 18 | NET (LOSS) / PROFIT PER ORDINARY SHARE |

Net (loss) / profit per share information for
the years ended December 31, 2024 and 2023 was as follows:

| Numerator:                                              |     | 2024 |               |   |     | 2023 |               |
|:--------------------------------------------------------|:----|:-----|--------------:|:--|:----|:-----|--------------:|
| Net (loss) / profit attributable to common stockholders |     | $    |      (283,378 | ) |     | $    |        12,734 |
| Denominator:                                            |     |      |               |   |     |      |               |
| Weighted average number of shares outstanding:          |     |      |               |   |     |      |               |
| Basic                                                   |     |      | 3,827,772,401 |   |     |      | 3,423,815,538 |
| Diluted                                                 |     |      | 7,827,772,401 |   |     |      | 7,423,815,538 |
| Net (loss) / profit per ordinary share:                 |     |      |               |   |     |      |               |
| Basic                                                   |     | $    |     (0.000074 | ) |     | $    |      0.000004 |
| Diluted                                                 |     | $    |     (0.000036 | ) |     | $    |      0.000002 |

The diluted net (loss) profit per ordinary share
is the same as the basic net (loss) profit per ordinary share for the years ended December 31, 2024 and 2023 as the Company did not have
any stock options and warrants in issue and outstanding. As mentioned in Note 1, the Share Exchange between the Company and MIL was a
merger of entities under common control and accounted for as a reverse recapitalization, the common stock has been retrospectively restated
to reflect the issuance of 2,356,712,066 shares of IDVV common stock for all periods presented. The weighted average