Company: IDVV
Filing Date: 2025-08-12
Form Type: 10-12G/A
Source: 0001683168-25-005941
Chunk: 182

Company: ModuLink Inc.
Filing Date: 2025-08-12
Form: 10-12G/A
Chunk 182
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 |

<div align='center'>INTERNATIONAL ENDEAVORS CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

| NOTE 11 | INVESTMENT IN AN ASSOCIATE |

| Name                           | Place of      
 Incorporation | Ownership/Control 
 interest          
 attributable to   
 the Company       | Principal                                                       
 activities                                                      |
| ModuLink Australia Pty Limited | Australia     | 40%               | Provision of construction and engineering services in Australia |

ModuLink Australia Pty Limited was incorporated
on 30 July 2024 for providing construction and engineering services in Australia. During the year ended December 31, 2024, the associated
company has not commenced business.

| NOTE 12 | ACCOUNTS PAYABLE |

Accounts payable as of December 31, 2024 and 2023
consisted of the following:

|                                                                                                         |     |   |   2024 |     |   |   2023 |
|:--------------------------------------------------------------------------------------------------------|:----|:--|-------:|:----|:--|-------:|
| Retention payable                                                                                       |     | $ | 55,772 |     | $ | 54,600 |
| The retention payable is not due until satisfactory contract completion and acceptance by the customer. |     |   |        |     |   |        |

| NOTE 13 | AMOUNT DUE TO RELATED COMPANIES |

The summary of amount due to related companies
as of December 31, 2024 and 2023 is as follows:

|                                |     |   |    2024 |     |   |    2023 |
|:-------------------------------|:----|:--|--------:|:----|:--|--------:|
| Zenith (PMS) Limited           |     | $ |  47,798 |     | $ | 617,193 |
| AY Consulting Services Company |     |   | 153,847 |     |   |       – |
| Total                          |     | $ | 201,645 |     | $ | 617,193 |

The amount due to related companies in which the
Company's directors also serve as directors. These balances primarily represent advances provided to fund certain development projects.
The amounts are unsecured, non-interest-bearing, and repayable on demand.

| F-37 |

<div align='center'>INTERNATIONAL ENDE