Company: IDVV
Filing Date: 2025-08-12
Form Type: 10-12G/A
Source: 0001683168-25-005941
Chunk: 89

Company: ModuLink Inc.
Filing Date: 2025-08-12
Form: 10-12G/A
Chunk 89
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 |           | – |     |           | – |     |             | – |
| Tax liabilities                 |     |       |  55,498 |     |           |  55,498 |     |           | – |     |           | – |     |             | – |
| Amount due to related companies |     |       | 201,645 |     |           | 201,645 |     |           | – |     |           | – |     |             | – |
| Notes payable                   |     |       | 122,124 |     |           | 122,124 |     |           |   |     |           |   |     |             |   |
| Total obligations               |     |       | 904,610 |     |           | 904,610 |     |           | – |     |           | – |     |             | – |

| 45 |

Off-Balance Sheet Arrangements

We are not party to any off-balance
sheet transactions. We have no guarantees or obligations other than those which arise out of normal business operations.

Critical Accounting Policies and Estimates.

The preparation of consolidated
financial statements in conformity with accounting principles generally accepted in the United States requires our management to make
assumptions, estimates and judgments that affect the amounts reported, including the notes thereto, and related disclosures of commitments
and contingencies, if any. We have identified certain accounting policies that are significant to the preparation of our consolidated
financial statements. These accounting policies are important for an understanding of our financial condition and results of operations.
Critical accounting policies are those that are most important to the presentation of our financial condition and results of operations
and require management's subjective or complex judgment, often as a result of the need to make estimates about the effect of matters that
are inherently uncertain and may change in subsequent periods. Certain accounting estimates are particularly sensitive because of their
significance to consolidated financial statements and because of the possibility that future events affecting the estimate may differ
significantly from management's current judgments. We believe the following accounting policies are critical in the preparation of our
consolidated financial statements.

| · | Use of estimates and assumptions |

In preparing these consolidated financial statements,
management makes estimates and assumptions that affect the reported amounts of assets and liabilities in the balance sheet and revenues
and expenses during the years reported. Actual results may differ from these estimates. If actual results significantly differ from the
Company’s estimates, the Company’s financial condition and results of