Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 150

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 150
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 investing activities                                      |     |              |  (25,658 | ) |     |      |        – |   |
| CASH FLOWS FROM FINANCING ACTIVITIES:                                      |     |              |          |   |     |      |          |   |
| Proceeds from share issuance in a subsidiary                               |     |              |  542,308 |   |     |      |        – |   |
| Loan receivable                                                            |     |              | (149,799 | ) |     |      |        – |   |
| Net cash provided by financing activities                                  |     |              |  392,509 |   |     |      |        – |   |
| NET INCREASE IN CASH                                                       |     |              |   21,658 |   |     |      |  252,075 |   |
| CASH, BEGINNING OF YEAR                                                    |     |              |  360,469 |   |     |      |  108,394 |   |
| CASH, END OF YEAR                                                          |     | $            |  382,127 |   |     | $    |  360,469 |   |

The accompanying notes are an integral part of the consolidated financial
statements.

| F-19 |

<div align='center'>MODULINK INVESTMENT LIMITED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

| NOTE 1 | ORGANIZATION AND PRINCIPAL ACTIVITIES |

ModuLink Investment Limited (the “Company”)
was incorporated on March 13, 2025 in the British Virgin Islands. The Company together with its subsidiaries and associated company (collectively
referred to the “Group”) are engaged in the business of modular building construction and design services, property development
utilizing modular construction technology, the integration of smart home devices and atmospheric water generation systems. The headquarter
of the Group is located in the Hong Kong Special Administrative Region of the People’s Republic of China (“PRC” or “China”).
During the years ended December 31, 2024 and 2023, the Group only derived revenue from modular building construction and design services
business. The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries including ModuLink
Corporation Limited (“MCL”), Zenith Integrated Modular Limited (“ZIML”), Zen