Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 146

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 146
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 and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance
with the standards of the PCAOB. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether
the consolidated financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to
have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required
to obtain an understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness
of the Company’s internal control over financial reporting. Accordingly, we express no such opinion.

Basis for Opinion

Our audits included performing procedures
to assess the risks of material misstatement of the consolidated financial statements, whether due to error or fraud, and performing procedures
that respond to those risks. Such procedures included examining, on a test basis, evidence supporting the amounts and disclosures in the
consolidated financial statements. Our audits also included evaluating the accounting principles used and significant estimates made by
management, as well as evaluating the overall presentation of the consolidated financial statements. We believe that our audits provide
a reasonable basis for our opinion.

/s/ Vocation HK CPA Limited

We have served as the Company’s
auditor since 2025.

Hong Kong

May 30, 2025

| F-15 |

<div align='center'>MODULINK INVESTMENT LIMITED

CONSOLIDATED BALANCE SHEETS

AS OF DECEMBER 31, 2024 AND 2023

(In US dollars except for number of shares and per share data)</div>

| ASSETS                                         
 Current Assets                                 |     | Note(s) |     | December 31, 
 2024         |           |   |     | 2023 |          |   |
|:-----------------------------------------------|:----|--------:|:----|:-------------|----------:|:--|:----|:-----|---------:|:--|
| Cash and bank balance                          |     |         |     | $            |   382,127 |   |     | $    |  360,469 |   |
| Accounts receivable                            |     |       4 |     |              |    91,166 |   |     |      |   82,545 |   |
| Contract assets including retainage, net       |     |       5 |     |              |