Company: IDVV
Filing Date: 2025-07-03
Form Type: 10-12G/A
Source: 0001683168-25-004925
Chunk: 87

Company: ModuLink Inc.
Filing Date: 2025-07-03
Form: 10-12G/A
Chunk 87
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-3 Years |   |     | 3-5 Years |   |     | More than 5 
 Years       |   |
|:--------------------------------|:----|:------|--------:|:----|:----------|--------:|:----|:----------|:--|:----|:----------|:--|:----|:------------|:--|
|                                 |     | $     |         |     | $         |         |     | $         |   |     | $         |   |     | $           |   |
| Account payables                |     |       |  55,772 |     |           |  55,772 |     |           | – |     |           | – |     |             | – |
| Accrued expenses                |     |       | 320,000 |     |           | 320,000 |     |           | – |     |           | – |     |             | – |
| Contract liabilities            |     |       | 149,571 |     |           | 149,571 |     |           | – |     |           | – |     |             | – |
| 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 |     |           | – |     |           | – |     |             | – |

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.

| 44 |

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,