Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 142

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 142
---
 | $    | – |
| Product development  fees paid to Leidenford Ltd.                       |     | $                            |  11,538 |     | $    | – |

| F-12 |

<div align='center'>MODULINK INVESTMENT LIMITED

CONDENSED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2025 AND 2024

(UNAUDITED)</div>

| NOTE 17 | NET (LOSS) / PROFIT PER ORDINARY SHARE |

Net (loss) / profit per share information for
the three months ended March 31, 2025 and 2024 was as follows:

| Numerator:                                                       |     | Three months ended March 31, 
 2025                         |          |   |     | 2024 |        |
|:-----------------------------------------------------------------|:----|:-----------------------------|---------:|:--|:----|:-----|-------:|
| Net (loss) / profit attributable to common stockholders          |     | $                            | (192,050 | ) |     | $    |  1,787 |
| Denominator:                                                     |     |                              |          |   |     |      |        |
| Weighted average number of shares outstanding, basic and diluted |     |                              |   10,000 |   |     |      | 10,000 |
| Net (loss) / profit per ordinary share – basic and diluted       |     | $                            |   (19.21 | ) |     | $    |   0.18 |

The diluted net (loss) profit per ordinary share
is the same as the basic net (loss) profit per ordinary share for the three months ended March 31, 2025 and 2024 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 three months ended March 31, 2025 and 2024 was presented as if all the shares of the Company issued during the three months ended
March 31, 2024 occurred at the beginning of the earliest reporting period.

| NOTE 18 |