Company: IDVV
Filing Date: 2025-08-12
Form Type: 10-12G/A
Source: 0001683168-25-005941
Chunk: 181

Company: ModuLink Inc.
Filing Date: 2025-08-12
Form: 10-12G/A
Chunk 181
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| NOTE 7 | PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET |

Prepaid expenses and other current assets, net
as of December 31, 2024 and 2023 were as follows:

|                  |     | 2024 |        |     | 2023 |   |
|:-----------------|:----|:-----|-------:|:----|:-----|:--|
| Prepaid expenses |     | $    | 45,000 |     | $    | – |
| Deposit paid     |     |      | 52,021 |     |      | – |
|                  |     | $    | 97,021 |     | $    | – |

| NOTE 8 | LOAN RECEIVABLES |

The amount was due from an independent property
development entity based in Canada. The amount due is unsecured, carries interest at a rate of 5% per annum and repayable on demand.

| 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.

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