Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 145

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 145
---
 evaluated all transactions and
events after the balance sheet date and except as included below, has determined that no additional disclosures are required.

Share Exchange with International Endeavors Corporation

On 28 March 2025, International Endeavors Corporation
(“IDVV”), a Nevada corporation and a publicly traded company on the Over-the-Counter Market in the United States, entered
into a share exchange agreement with all shareholders of the Company. Under the terms of the agreement, IDVV will acquire 100% of the
issued and outstanding shares of the Company by issuing a total of 2,356,712,066 shares of IDVV common stock at a valuation of $0.0034
per share to the shareholders of the Company on a pro-rata basis, representing an aggregate valuation of approximately $8,013,000. The
transaction was consummated on May 1, 2025 and the Company has become a wholly owned subsidiary of IDVV, and IDVV would be regarded as
the ultimate holding company of the Group.

| F-14 |

Report of Independent Registered Public Accounting Firm

To the Stockholders and the Board of Directors
of ModuLink Investment Limited.

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheets of ModuLink Investment Limited and its subsidiaries (the “Company”) as of December 31, 2024 and 2023, and the
related consolidated statements of comprehensive income, changes in stockholders’ equity and cash flows for each of the two years
in the period ended December 31, 2024, and the related notes (collectively referred to as the “consolidated financial statements”).
In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Company
as of December 31, 2024 and 2023, and the results of its operations and its cash flows for each of the two years in the period ended December
31, 2024, in conformity with accounting principles generally accepted in the United States of America.

Basis for Opinion

These consolidated financial statements
are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s consolidated
financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board
(United States) (“PCAOB”) and are required to be independent with respect to the Company in accordance with the U.S. federal
securities laws and the applicable rules