Company: IDVV
Filing Date: 2025-08-12
Form Type: 10-12G/A
Source: 0001683168-25-005941
Chunk: 184

Company: ModuLink Inc.
Filing Date: 2025-08-12
Form: 10-12G/A
Chunk 184
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 and any accrued but unpaid interest under the two convertible promissory notes into equity securities of the Company. Both notes
have already become due and payable. However, Zenith (HK) has indicated a willingness to work with the Company regarding repayment of
such loans. These notes are interest bearing at a rate of 8% per annum. Thus, notes payable is classified as financial liabilities and
recognized at amortized cost.

| NOTE 15 | COMMITMENTS AND CONTINGENCIES |

Contingencies

The Company accounts for loss contingencies in
accordance with ASC Topic 450 and other related guidelines.

At the end of the reporting period, there were
contingent liabilities of maximum USD 1.91 million (2023: USD 1.91 million) in respect of the subsidiary providing a corporate guarantee
to a bank for securing the general banking facilities granted to both the subsidiary and a related company wholly owned by Mr. Tam Hin
Wah Anthony.

As of December 31, 2024 and 2023, the Company’s
management is of the opinion that there are no other commitments and contingencies to account for, except for those mentioned above.

| F-38 |

<div align='center'>INTERNATIONAL ENDEAVORS CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

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

| NOTE 16 | STOCKHOLDERS’ EQUITY |

(A) Common Stock and Series A Convertible Preferred Shares

On February 9, 2025, the authorized capital stock was increased to
Four Billion Ten Million (4,010,000,000) shares, consisting of (a) Four Billion (4,000,000,000) shares of common stock, par value $0.001
per share and (b) Ten Million (10,000,000) shares of preferred stock, par value $0.001 per share, issuable in one or more series as hereinafter
provided.

Common Stock

The number of authorized common stock is Four
Billion (4,000,000,000) Shares. Issued and Outstanding as of December 31, 2023 and December 31, 2024 were 3,969,933,920. The shares were
issued under Rule 144 of the Securities and Exchange act.

On March 28, 2025, the Company entered into a share exchange agreement
with all