Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 144

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 144
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 NOTE 7 | PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET |

Prepaid expenses and other current assets, net
as of March 31, 2025 and December 31, 2024 were as follows:

|                   |     |   | March 31, 2025 |     |   | December 31, 2024 |
|:------------------|:----|:--|---------------:|:----|:--|------------------:|
| Prepaid expenses  |     | $ |         32,534 |     | $ |            45,000 |
| Deposit paid      |     |   |         10,825 |     |   |            52,021 |
| Other receivables |     |   |         30,000 |     |   |                 – |
|                   |     | $ |         73,359 |     | $ |            97,021 |

| NOTE 8 | LOAN RECEIVABLES |

The amount was due from an independent property
development entity based in Canada. The amount due is unsecured, carries interest at a rate of 5% per annum and repayable on demand.

| NOTE 9 | AMOUNT DUE FROM RELATED COMPANIES |

The summary of amount due from related companies
as of March 31, 2025 and December 31, 2024 is as follows:

|               |     | March 31, 2025 |        |     | December 31, 2024 |   |
|:--------------|:----|:---------------|-------:|:----|:------------------|:--|
| ModuLink Inc. |     | $              | 15,384 |     | $                 | – |

ModuLink Inc., a corporation incorporated in the
British Virgin Islands, is the holder of all 200,000 issued and outstanding Preferred A shares of the Company. The directors and shareholders
of ModuLink Inc., Mr. Tam Hin Wah Anthony, Mr. Fu Wah, and Mr. Au-Yeung Sai Kit, are also directors and majority shareholders of the Company.

The amount due from related company is unsecured,
non-interest-bearing and repayable on demand.

| NOTE 10 | EQUIPMENT, NET |

Equipment, net as of March 31, 2025 and December
31, 2024 consisted of the following:

|                                |     |   | March 31, 2025