Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 149

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 149
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 |   28,694 |   |     |       |   28,694 |   |
| Balance as of December 31, 2023 |     |          | 10,000 |     | $      | 10,000 |     | $               | 423,096 |     | $        | 366 |     | $                   | (180,748 | ) |     | $     |  252,714 |   |
| Balance as of January 1, 2024   |     |          | 10,000 |     | $      | 10,000 |     | $               | 423,096 |     | $        | 366 |     | $                   | (180,748 | ) |     | $     |  252,714 |   |
| Capital contributions           |     |          |      – |     |        |      – |     |                 | 542,308 |     |          |   – |     |                     |        – |   |     |       |  542,308 |   |
| Net loss for the year           |     |          |      – |     |        |      – |     |                 |       – |     |          |   – |     |                     | (256,949 | ) |     |       | (256,949 | ) |
| Balance as of December 31, 2024 |     |          | 10,000 |     | $      | 10,000 |     | $               | 965,404 |     | $        | 366 |     | $                   | (437,697 | ) |     | $     |  538,073 |   |

The accompanying notes are an integral part of the consolidated financial
statements.

| F-18 |

<div align='center'>MODULINK INVESTMENT LIMITED

CONSOLIDATED STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023

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

| CASH FLOWS FROM OPERATING ACTIVITIES:                                      |     | December 31, 
 2024         |          |   |     | 2023 |          |   |
|:---------------------------------------------------------------------------|:----|:-------------|---------:|:--|:----|:-----|---------:|:--|
| Net (loss) /