Company: IDVV
Filing Date: 2025-08-12
Form Type: 10-12G/A
Source: 0001683168-25-005941
Chunk: 144

Company: ModuLink Inc.
Filing Date: 2025-08-12
Form: 10-12G/A
Chunk 144
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 2025 and
December 31, 2024 were as follows:

|                                   |     |   | March 31, 2025 |     |   | December 31, 2024 |
|:----------------------------------|:----|:--|---------------:|:----|:--|------------------:|
| Accounts receivable               |     | $ |        220,243 |     | $ |            91,166 |
| Less: provision for credit losses |     |   |              – |     |   |                 – |
| Total                             |     | $ |        220,243 |     | $ |            91,166 |

For the three months ended March 31, 2025 and
2024, the Company recorded no provision for credit losses for accounts receivable.

| NOTE 5 | CONTRACT ASSETS INCLUDING RETAINAGE, NET |

Contract assets including retainage, net consisted
of the following as of March 31, 2025 and December 31, 2024:

|                                          |     |   | March 31, 2025 |     |   | December 31, 2024 |
|:-----------------------------------------|:----|:--|---------------:|:----|:--|------------------:|
| Contract assets (Note 6)                 |     | $ |        242,698 |     | $ |           193,404 |
| Retainage                                |     |   |        108,098 |     |   |           108,098 |
| Less: provision for credit losses        |     |   |              – |     |   |                 – |
| Contract assets including retainage, net |     | $ |        350,796 |     | $ |           301,502 |

Retainage receivables have been billed and the
Company has an unconditional right to receive payment, but are not due until satisfactory contract completion and acceptance by the customer.

| NOTE 6 | CONTRACT ASSETS AND LIABILITIES |

Costs and estimated earnings compared to billings
on uncompleted contracts as of March 31, 2025 and December 31, 2024 consisted of the following:

Costs and estimated earnings in excess of billings
on uncompleted contracts

|                                                 |     |   | March 31, 2025 |   |     |   | December 31, 2024 |   |
|:------------------------------------------------|:----|: