Company: IDVV
Filing Date: 2025-07-03
Form Type: 10-12G/A
Source: 0001683168-25-004925
Chunk: 180

Company: ModuLink Inc.
Filing Date: 2025-07-03
Form: 10-12G/A
Chunk 180
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     | $    |     (0.000074 | ) |     | $    |      0.000004 |
| Diluted                                                 |     | $    |     (0.000036 | ) |     | $    |      0.000002 |

The diluted net (loss) profit per ordinary share
is the same as the basic net (loss) profit per ordinary share for the years ended December 31, 2024 and 2023 as the Company did not have
any stock options and warrants in issue and outstanding. As mentioned in Note 1, the Share Exchange between the Company and MIL was a
merger of entities under common control and accounted for as a reverse recapitalization, the common stock has been retrospectively restated
to reflect the issuance of 2,356,712,066 shares of IDVV common stock for all periods presented. The weighted average number of shares
outstanding for the year ended December 31, 2024 and 2023 was presented as if all the shares of the Company issued during the year ended
December 31, 2024 occurred at the beginning of the earliest reporting period.

| NOTE 19 | REVENUE |

| The breakdown of revenue for the year ended December 31, 2024 and 2023 is as follows: |     |   |    2024 |     |   |      2023 |
|:--------------------------------------------------------------------------------------|:----|:--|--------:|:----|:--|----------:|
| Design and build services                                                             |     | $ | 114,482 |     | $ | 1,624,302 |
| Project design and management services                                                |     |   | 294,860 |     |   |         – |
| Total                                                                                 |     | $ | 409,342 |     | $ | 1,624,302 |

| NOTE 20 | INCOME TAXES |

The Company was incorporated in the State of Nevada,
which currently does not impose a state corporate income tax. The Company is, however, subject to the federal corporate income tax rate
of 21%.

The subsidiary incorporated in the British Virgin
Islands is 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%