Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 140

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 140
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2024 |     | 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.

The amount due from the associate represented the advances from the
Company for the development project in Australia, which is unsecured, non-interest-bearing, and repayable on demand.

| NOTE 12 | ACCOUNTS PAYABLE |

Accounts payable as of March 31, 2025 and December 31, 2024 consisted
of the following:

| NOTE 13 | AMOUNT DUE TO RELATED COMPANIES |

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

|                                |     |   | March 31, 2025 |     |   | December 31, 2024 |
|:-------------------------------|:----|:--|---------------:|:----|:--|------------------:|
| Zenith (PMS) Limited           |     | $ |         12,022 |     | $ |            47,798 |
| AY Consulting Services Company |     |   |        128,210 |     |   |           153,847 |
| Total                          |     | $ |        140,232 |     | $ |           201,645 |

The amount due to related companies in which the
Company's directors also serve as directors. These balances primarily represent advances provided to fund certain development projects.
The amounts are unsecured, non-interest-bearing, and repayable on demand.

| F-11 |

<div align='center'>MODULINK INVESTMENT LIMITED

CONDENSED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2025 AND 2024

(UNAUDITED)</div>

| NOTE 14 | COMMITMENTS AND CONTINGENCIES |

Contingencies

The Company accounts for loss contingencies in
accordance with ASC Topic 450 and other related guidelines.

At the end of the reporting period, there were
contingent liabilities of maximum USD 1.91 million (December 31, 2024