Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 169

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 169
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| NOTE 9 | OTHER RECEIVABLES |

The Company has other receivables of $Nil and
$194,951 as of December 31, 2024 and 2023.

For the years ended December 31, 2024 and 2023, no provision for credit
losses was charged to expenses.

| NOTE 10 | EQUIPMENT, NET |

Equipment, net as of December 31, 2024 and 2023
consisted of the following:

|                                |     | 2024 |        |   |     | 2023 |   |
|:-------------------------------|:----|:-----|-------:|:--|:----|:-----|:--|
| Office equipment               |     | $    |  4,900 |   |     | $    | – |
| Furniture and Fixtures         |     |      |  5,936 |   |     |      | – |
| Leasehold improvement          |     |      | 14,819 |   |     |      | – |
| Less: accumulated depreciation |     |      |   (713 | ) |     |      | – |
| Total                          |     | $    | 24,942 |   |     | $    | – |

Depreciation for the years ended December 31,
2024 and 2023 amounted to $713 and $Nil respectively.

Pledge of Equipment

No equipment has been pledged by the Company.

| F-32 |

<div align='center'>MODULINK INVESTMENT LIMITED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023</div>

| NOTE 11 | INVESTMENT IN AN ASSOCIATE |

| Name                           | Place of      
 Incorporation | Ownership/Control 
 interest          
 attributable to   
 the Company       | Principal                                                       
 activities                                                      |
| ModuLink Australia Pty Limited | Australia     | 40%               | Provision of construction and engineering services in Australia |

ModuLink Australia Pty Limited was incorporated
on 30 July 2024 for providing construction and engineering services in Australia. During the year ended December 31, 2024, the associated
company has not commenced business.

| NOTE 12 | ACCOUNTS PAYABLE |

Accounts payable as of December 31, 2024 and 2023
consisted of the following:

|                                                                                                         |     |