Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 178

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 178
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,545 |

For the years ended December 31, 2024 and 2023,
the Company recorded no provision for credit losses for accounts receivable.

| F-34 |

<div align='center'>INTERNATIONAL ENDEAVORS CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023</div>

| NOTE 5 | CONTRACT ASSETS INCLUDING RETAINAGE, NET |

Contract assets including retainage, net consisted
of the following at December 31, 2024 and 2023:

|                                          |     |   |    2024 |     |   |    2023 |
|:-----------------------------------------|:----|:--|--------:|:----|:--|--------:|
| Contract assets (Note 6)                 |     | $ | 193,404 |     | $ | 196,261 |
| Retainage                                |     |   | 108,098 |     |   | 108,098 |
| Less: provision for credit losses        |     |   |       – |     |   |       – |
| Contract assets including retainage, net |     | $ | 301,502 |     | $ | 304,359 |

Retainage receivables have been billed and the
Company has an unconditional right to receive payment, but are not due until satisfactory contract completion and acceptance by the customer.

| NOTE 6 | CONTRACT ASSETS AND LIABILITIES |

Costs and estimated earnings compared to billings
on uncompleted contracts at December 31, 2024 and 2023 consisted of the following:

Costs and estimated earnings in excess of billings
on uncompleted contracts

|                                                 |     |   |       2024 |   |     |   |       2023 |   |
|:------------------------------------------------|:----|:--|-----------:|:--|:----|:--|-----------:|:--|
| Contract costs incurred plus estimated earnings |     | $ |  4,323,927 |   |     | $ |  4,209,441 |   |
| Less: Progress billings                         |     |   | (4,130,523 | ) |     |   | (4,013,180 | ) |
|                                                 |     | $ |    193,404 |   |     | $ |    196,261 |