Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 119

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 119
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 Exhibit 10.9 to this Registration Statement and is incorporated herein by reference.

During the quarters ended
March 31, 2025 and 2024, and the years ended December 31, 2024, and 2023, the Company had the following transactions with Zenith (PMS)
Limited:

|                                                                         |     | Three months ended March 31, 
 2025                         |         |     | 2024 |   |
|:------------------------------------------------------------------------|:----|:-----------------------------|--------:|:----|:-----|:--|
| Project and design management service fees paid to Zenith (PMS) Limited |     | $                            | 134,615 |     | $    | – |

|                                                                         |     | Year ended December 31, 
 2024                    |         |     | 2023 |   |
|:------------------------------------------------------------------------|:----|:------------------------|--------:|:----|:-----|:--|
| Project and design management service fees paid to Zenith (PMS) Limited |     | $                       | 245,716 |     | $    | – |

In addition, the Company owed
the following amounts to Zenith (PMS) Limited:

|                      |     |   | March 31, 2025 |     |   | December 31, 2024 |
|:---------------------|:----|:--|---------------:|:----|:--|------------------:|
| Zenith (PMS) Limited |     | $ |         12,022 |     | $ |            47,798 |

The amounts due to Zenith (PMS) Limited primarily
represent advances provided to fund certain development projects. The amounts are unsecured, non-interest-bearing, and repayable on demand.

| 63 |

Agreement with AY Consulting Services Company

Our corporate and executive
office is located at Unit 2, Level 6, Westin Centre, 26 Hung To Road, Kwun Tong, Hong Kong, telephone number +1 888-493-8028. ModuLink
Corporation Limited is a party to an office service arrangement without a specified term at a monthly rate of $3,270 with AY Consulting
Services Company, a sole proprietorship of Au-Yeung Sai Kit, our Chief Financial Officer and director.

During the three months ended
March 31, 2025 and 2024, the Company recognized rental expense of