Company: IDVV
Filing Date: 2025-08-12
Form Type: 10-12G/A
Source: 0001683168-25-005941
Chunk: 139

Company: ModuLink Inc.
Filing Date: 2025-08-12
Form: 10-12G/A
Chunk 139
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 primarily engaged in property development construction and design
services by implementing modular integrated construction technology (“MiC”), embedded with our proprietary atmospheric water
generators (“AWG”) and property management system by internet of things technology (“IoT”). The headquarter of
ModuLink Group is located in the Hong Kong Special Administrative Region of the People’s Republic of China (“PRC” or
“China”).

Following the Share Exchange, ModuLink Group
became the primary operating business of the Company.

| F-6 |

<div align='center'>INTERNATIONAL ENDEAVORS CORPORATION

CONDENSED NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE THREE MONTHS ENDED MARCH 31, 2025 AND 2024

(UNAUDITED)</div>

| NOTE 1 | ORGANIZATION AND PRINCIPAL 
 ACTIVITIES (CONTINUED)     |

Merger of Entities under Common Control and Reverse Recapitalization

Prior to the Share Exchange, the Company was considered
as a shell company due to its nominal assets and limited operation. The Share Exchange was part of a planned sequence of integrated transactions
beginning with the February 2025 change in control and culminating in the May 2025 acquisition of MIL.

The Share Exchange is accounted for as a merger
of entities under common control in accordance with ASC 805-50, as Mr. TAM, Hin Wah Anthony, Mr. FU, Wah and Mr. AU-YEUNG Sai Kit, who
collectively control 100% of ModuLink Inc. and 60% of MIL, exercised continuous and effective control over both entities throughout the
transaction period. The same individuals served as directors and majority shareholders of both IDVV and MIL after the change of control
in February 2025, and coordinated the Share Exchange as part of a single strategic plan to reorganize MIL under a public entity. Upon
the consummation of acquisition on May 1, 2025, MIL became the ongoing operating entity of the Company.

Accordingly, the transaction is accounted for
as a reverse recapitalization of the Company, with MIL deemed the accounting acquirer and the Company treated as the accounting acquiree
for financial reporting purposes. Under the guidance in Accounting Standard Codification (ASC) Topic 805, for transactions between entities
under common control, the assets, liabilities and results of operations, are recognized at their carrying amounts as of the consummation
date of the Share Exchange. This accounting