Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 180

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 180
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 BVI.

The
unaudited pro forma condensed combined balance sheet as of March 31, 2025 assumes that the share exchange occurred on March 31, 2025.
The unaudited pro forma condensed combined statements of operations for the three months ended March 31, 2025 present pro forma effect
to the share exchange as if it had been completed on January 1, 2025.

The unaudited pro forma
condensed combined balance sheet as of March 31, 2025 has been prepared using, and should be read in conjunction with, the following:

The
unaudited pro forma combined statement of operations for the three months period ended March 31, 2025 has been prepared using, and should
be read in conjunction with, the following:

Management
has made significant estimates and assumptions in its determination of the pro forma adjustments. As the unaudited pro forma condensed
combined financial information has been prepared based on these preliminary estimates, the final amounts recorded may differ materially
from the information presented.

The
unaudited pro forma condensed combined financial information does not give effect to any anticipated synergies, operating efficiencies,
tax savings, or cost savings that may be associated with the share exchange transaction.

The
pro forma adjustments reflecting the consummation of the share exchange are based on certain currently available information and certain
assumptions and methodologies that the Company believes are reasonable under the circumstances. The unaudited condensed pro forma adjustments,
which are described in the accompanying notes, may be revised as additional information becomes available and is evaluated.

Therefore,
it is likely that the actual adjustments will differ from the pro forma adjustments and it is possible the difference may be material.
The Company believes that its assumptions and methodologies provide a reasonable basis for presenting all of the significant effects of
the share exchange based on information available to management at this time and that the pro forma adjustments give appropriate effect
to those assumptions and are properly applied in the unaudited pro forma condensed combined financial information.

The
unaudited pro forma condensed combined financial information is not necessarily indicative of what the actual results of operations and
financial position would have been had the share exchange taken place on the dates indicated, nor are they indicative of the future consolidated
results of operations or financial position of the post-acquisition company. They should be read in conjunction with the historical financial
statements and notes thereto of IDVV and ModuLink BVI.

| F-42 |

<div align='center'>UNAUDITED PRO