Company: IDVV
Filing Date: 2025-08-12
Form Type: 10-12G/A
Source: 0001683168-25-005941
Chunk: 189

Company: ModuLink Inc.
Filing Date: 2025-08-12
Form: 10-12G/A
Chunk 189
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 Profit before income taxes                               |     | $    | (245,697 | ) |     | $    | 18,094 |   |
| Statutory income tax rate                                       |     |      |    16.5% |   |     |      |  16.5% |   |
| Income tax (credit) / expense computed at statutory income rate |     |      |  (40,540 | ) |     |      |  2,986 |   |
| Reconciling items:                                              |     |      |          |   |     |      |        |   |
| Non-taxable income                                              |     |      |     (346 | ) |     |      |   (121 | ) |
| Valuation allowance on deferred tax assets                      |     |      |   66,521 |   |     |      |    247 |   |
| Others                                                          |     |      |   12,046 |   |     |      |  2,248 |   |
| Income tax expense                                              |     | $    |   37,681 |   |     | $    |  5,360 |   |

Under Hong Kong tax laws, deferred tax assets
are recognized for tax loss carried forward to the extent that the realization of the related tax benefit through future taxable profits
is probable. These tax losses do not expire under current Hong Kong tax legislation.

At December 31, 2024, the Company had an unused
net operating loss carryforward of approximately $404,802 for income tax purposes. This net operating loss carryforward may result in
future income tax benefits of approximately $66,793.

| F-41 |

<div align='center'>INTERNATIONAL ENDEAVORS CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

At December 31, 2023, the Company had an unused
net operating loss carryforward of approximately $1,643 for income tax purposes. This net operating loss carryforward may result in future
income tax benefits of approximately $272.

The realization of net operating loss carryforward
is uncertain at this time, a valuation allowance in the same amount has been established. Deferred income taxes reflect the net effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes.

Significant components of the Company