Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 158

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 158
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 for the Share Exchange. These shares were issued to the respective shareholders on May 30, 2025. |

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

| F-21 |

<div align='center'>INTERNATIONAL ENDEAVORS CORPORATION

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) / profit before income tax                                      |     | $            | (245,697 | ) |     | $    |   18,094 |   |
| Adjustments to reconcile net loss to net cash used in operating activities |     |              |          |   |     |      |          |   |
| Depreciation of equipment                                                  |     |              |      713 |   |     |      |        – |   |
| Changes in operating assets and liabilities:                               |     |              |          |   |     |      |          |   |
| Accounts receivables                                                       |     |              |   (8,621 | ) |     |      |  (82,545 | ) |
| Contract assets including retainage, net                                   |     |              |    2,857 |   |     |      | (115,500 | ) |
| Prepaid expenses and other current assets, net                             |     |              |  (97,021 | ) |     |      |        – |   |
| Amount due from an associate                                               |     |              |   (8,999 | ) |     |      |        – |   |
| Other receivables                                                          |     |              |  194,951 |   |     |      |  (12,820 | ) |
| Accounts payable                                                           |     |              |    1,172 |   |     |      |   19,542 |   |
| Contract liabilities                                                       |     |              |  149,571 |   |     |      |        – |   |
| Accrued expenses and other pay