Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 141

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 141
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 is combined
retroactively for all periods presented. The financial statements reflect consistent accounting policies and principles across all entities.

(C) Use of Estimates

The Company’s consolidated financial statements
require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated
financial statements and reported amounts of revenue and expense during the reporting period. Estimates are used when accounting for certain
items such as accounting for income tax valuation allowances. Estimates are based on historical experience, where applicable, and assumptions
that management believes are reasonable under the circumstances. Due to the inherent uncertainty involved with estimates, actual results
may differ.

| F-8 |

<div align='center'>INTERNATIONAL ENDEAVORS CORPORATION

CONDENSED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2025 AND 2024

(UNAUDITED)</div>

| NOTE 3 | SUBSIDIARIES |

Details of the Company’s principal consolidated
subsidiaries as of March 31, 2025 and December 31, 2024 were as follows:

| Name                                                        |     | Place of Incorporation |     | Ownership/Control interest attributable to the Company March 31, 2025 and December 31, 2024 |     | Principal activities                                            |
|:------------------------------------------------------------|:----|:-----------------------|:----|:--------------------------------------------------------------------------------------------|:----|:----------------------------------------------------------------|
| ModuLink Investment Limited (“MIL”) (i)                     |     | British Virgin Islands |     | 100%                                                                                        |     | Holding company                                                 |
| ModuLink Corporation Limited (“MCL”) (ii)                   |     | Hong Kong              |     | 100%                                                                                        |     | Holding company and provision of intergroup management services |
| Zenith Integrated Modular Limited (“ZIML”) (iii)            |     | Hong Kong              |     | 100%                                                                                        |     | Provision of construction and engineering services              |
| Zenith AY Modular Buildings Company Limited (“ZAMBCL”) (iv) |     | Hong Kong              |     | 100%                                                                                        |     | Provision of project management services in overseas (vi)       |
| ModuLink InnoTech Company Limited (“MICL”) (v)              |     | Hong Kong              |     | 100%                                                                                        |     | Provision of technology management services (vii)               |

Remarks:

| i)   
 ii)  | Mod