Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 83

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 83
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 |     |                          |   (7,185 | ) |     |      |    (15,227 | )  |
| (Loss) / profit before income taxes    |     |                          | (245,697 | ) |     |      |     18,094 |    |
| Income tax expense                     |     |                          |  (37,681 | ) |     |      |     (5,360 | )  |
| Net (loss) / profit                    |     | $                        | (283,378 | ) |     | $    |     12,734 |    |

Revenue

During the year ended December 31, 2024 and 2023,
the following customers accounted for 10% or more of our total net revenues.

|                                 |     | Year ended December 31, 2024 |         |     |             |      |
|:--------------------------------|:----|:-----------------------------|--------:|:----|:------------|:-----|
| Customer                        |     | Revenues                     |         |     | Percentage  
 of revenues |      |
| CRCC - Kwan Lee - Paul Y. JV    |     | $                            | 114,482 |     |             | 28%  |
| Zenith (HK) Engineering Limited |     |                              | 294,860 |     |             | 72%  |
| Total:                          |     | $                            | 409,342 |     |             | 100% |

|                              |     | Year ended December 31, 2023 |           |     |             |      |
|:-----------------------------|:----|:-----------------------------|----------:|:----|:------------|:-----|
| Customer                     |     | Revenues                     |           |     | Percentage  
 of revenues |      |
| CRCC - Kwan Lee - Paul Y. JV |     | $                            | 1,624,302 |     |             | 100% |
| Total:                       |     | $                            | 1,624,302 |     |             | 100% |

| 42 |

The significant decrease
in revenue by approximately 75% was primarily attributable to the decline in income from our design and build services, which dropped
from $1,624,302 in 2023 to $114,482 in 2024. This reduction was largely the result of the completion of our most recent design and build
project in early-2024