Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 134

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 134
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 carrying amounts. Consequently, the accompanying
consolidated financial statements were presented as if the current corporate structure had been in place since the date the subsidiaries
were initially under common control of the major shareholders.

Going Concern

The Company's consolidated financial statements
are prepared using accounting principles generally accepted in the United States of America, or U.S. GAAP, applicable to a going concern
which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has incurred
losses of $192,050 and has net cash used in operating activities of $811,255 for the three months ended March 31, 2025. In addition, as
at the reporting date, the Company has accumulated deficit of $629,747. These factors raise substantial doubt about the Company’s
ability to continue as a going concern. The Company’s plans regarding those concerns are addressed in the following paragraph. The
accompany consolidated financial statements do not reflect any adjustments that might result from the outcome of these uncertainties.

The Company plans to secure additional funding
to support its current operations, expected future growth and strategic objectives. Management is actively pursuing financing opportunities
through debt and equity transactions, as well as exploring new development projects and accelerating the commercialization of its products.
If successfully executed, these initiatives are expected to generate positive operating cash flows and improve the Company’s financial
position.

Based on management’s best estimates, the
Company believes it has sufficient financial resources to meet its obligations for at least the next twelve months.

| F-6 |

<div align='center'>MODULINK INVESTMENT LIMITED

CONDENSED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2025 AND 2024

(UNAUDITED)</div>

| NOTE 2 | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |

(A) Basis of Presentation and Preparation

These consolidated financial statements of the
Company have been prepared in conformity with generally accepted accounting principles in the United States of America (“GAAP”)
and are expressed in United States dollars. In the opinion of management, the Company has made all necessary adjustments, which include
normal recurring adjustments, for a fair statement of the Company’s consolidated financial position and results of operations for
the periods presented. Certain information and disclosure included in these interim consolidated financial statements have been condensed
or omitted pursuant to the U.S. Securities and Exchange Commission (“SEC”) rules. These condensed consolidated financial statements
should