Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 172

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 172
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 December 31, 2024 and 2023 was as follows:

| Numerator:                                                       |     | 2024 |          |   |     | 2023 |        |
|:-----------------------------------------------------------------|:----|:-----|---------:|:--|:----|:-----|-------:|
| Net (loss) / profit attributable to common stockholders          |     | $    | (256,949 | ) |     | $    | 28,694 |
| Denominator:                                                     |     |      |          |   |     |      |        |
| Weighted average number of shares outstanding, basic and diluted |     |      |   10,000 |   |     |      | 10,000 |
| Net (loss) / profit per ordinary share – basic and diluted       |     | $    |   (25.69 | ) |     | $    |   2.87 |

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, as the Company and its consolidated entities were under
the common control of the major shareholders before and after the reorganization, the transaction was therefore accounted for as a reorganization
of entities under common control in accordance with U.S. GAAP. 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 18 | 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