Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 176

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 176
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 the suppliers accounting for 10% or
more of account payable are as follows:

|            |     | 2024 |     |     | 2023 |     |
| Supplier B |     |      | 38% |     |      | 39% |
| Supplier C |     |      | 58% |     |      | 60% |

| F-37 |

<div align='center'>MODULINK INVESTMENT LIMITED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

| NOTE 21 | SUBSEQUENT EVENTS |

In accordance with ASC Topic 855, “Subsequent
Events”, which establishes general standards of accounting for and disclosure of events that occur after the balance sheet date
but before financial statements are issued, the Company has evaluated all events or transactions that occurred up to the filing date,
the date the audited financial statements were available to issue. Based upon this review, other than as described below, the Company
did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

Share Exchange with International Endeavors Corporation

On 28 March 2025, International Endeavors Corporation
(“IDVV”), a Nevada corporation and a publicly traded company on the Over-the-Counter Market in the United States, entered
into a share exchange agreement with all shareholders of the Company. Under the terms of the agreement, IDVV will acquire 100% of the
issued and outstanding shares of the Company by issuing a total of 2,356,712,066 shares of IDVV common stock at a valuation of $0.0034
per share to the shareholders of the Company on a pro-rata basis, representing an aggregate valuation of approximately $8,013,000. The
transaction was consummated on May 1, 2025 and the Company has become a wholly owned subsidiary of IDVV, and IDVV would be regarded as
the ultimate holding company of the Group.

| F-38 |

<div align='center'>UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION</div>

Introduction

The following unaudited
pro forma condensed combined financial information presents the combination of the financial information of ModuLink Investment Limited
and International Endeavors Corporation (“IDVV”), adjusted to give effect to the business acquisition and related share exchange
transaction. The following unaudited pro forma condensed