Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 179

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 179
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 income                                                   |     |             |             – |   |     |              |    1,938 |   |     |          |         1,938 |   |
| Interest expense                                                  |     |             |        (2,425 | ) |     |              |        – |   |     |          |        (2,425 | ) |
| Total other income / (expenses)                                   |     |             |        (2,425 | ) |     |              |    1,938 |   |     |          |          (487 | ) |
| NET LOSS BEFORE INCOME TAX                                        |     |             |       (17,638 | ) |     |              | (183,228 | ) |     |          |      (200,866 | ) |
| Income tax                                                        |     |             |             – |   |     |              |   (8,822 | ) |     |          |        (8,822 | ) |
| NET LOSS AND COMPREHENSIVE LOSS                                   |     |             |       (17,638 | ) |     |              | (192,050 | ) |     |          |      (209,688 | ) |
| NET LOSS PER ORDINARY SHARE - BASIC AND DILUTED                   |     |             |       (0.0000 | ) |     |              |   (19.21 | ) |     |          |       (0.0001 | ) |
| WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING - BASIC AND DILUTED |     |             | 1,613,221,854 |   |     |              |   10,000 |   |     |          | 3,969,933,920 |   |

| F-41 |

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

Notes to Unaudited Pro Forma Condensed Combined Financial Statements</div>

1. Basis of Presentation

The
share exchange was accounted for as a reverse recapitalization in accordance with GAAP. Under this method of accounting, IDVV was treated
as the “acquired” company for financial reporting purposes. Accordingly, the share exchange was treated as the equivalent
of ModuLink BVI issuing stock for the net assets of IDVV, accompanied by a recapitalization, whereby no goodwill or other intangible assets
was recorded. Operations prior to the share exchange are those of ModuLink