Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 143

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 143
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 REVENUE |

| The breakdown of revenue for the three months ended March 31, 2025 and 2024 is as follows: |     |                              |         |     |      |         |
|:-------------------------------------------------------------------------------------------|:----|-----------------------------:|--------:|:----|-----:|--------:|
|                                                                                            |     | Three months ended March 31, |         |     |      |         |
|                                                                                            |     |                         2025 |         |     | 2024 |         |
| Design and build services                                                                  |     |                            $ | 300,019 |     |    $ | 114,487 |
| Project design and management services                                                     |     |                              | 129,077 |     |      |       – |
| Total                                                                                      |     |                            $ | 429,096 |     |    $ | 114,487 |

| NOTE 19 | INCOME TAXES |

The Company incorporated in the British Virgin
Islands are not subject to income tax under the relevant regulations. Under the current Hong Kong Inland Revenue Ordinance, the Company’s
subsidiaries operating in Hong Kong are subject to the Hong Kong Profits Tax at the two-tiered profits tax rates from 8.25% to 16.5% on
the estimated assessable profits derived during the current period, after deducting a tax concession for the tax year.

Income is subject to taxation in various countries
in which the Company and its subsidiaries operate or are incorporated. The (loss) profit before income taxes by geographical locations
for the three months ended March 31, 2025 and 2024 were summarized as follows:

|                        |     | Three                  
 months ended March 31, 
 2025                   |          |   |     | 2024 |       |
|:-----------------------|:----|:-----------------------|:---------|:--|:----|:-----|------:|
| British Virgin Islands |     | $                      | (7,000   | ) |     | $    |     – |
| Hong Kong              |     |                        | (176,228 | ) |     |      | 3,596 |
|                        |     | $                      | (183,228 | ) |     | $    | 3,596 |

| F-13 |

<div align='center'>MODULINK INVESTMENT LIMITED

CONDENSED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE