Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 177

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 177
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 held by Sai Kit AU-YEUNG (“Mr. AU-YEUNG”) (70%) and ZIML (30%). Mr. AU-YEUNG is also a major shareholder, director and chief financial officer of the Company. On August 1, 2024, a share swap agreement was signed among ZAMBCL, MCL, ZIML, Mr. AU YEUNG and his company. Pursuant to this agreement, Mr. AU-YEUNG transferred his 70% shareholding in ZAMBCL in exchange for a 25% equity interest in MCL prior to private placements to other shareholders. After the transaction, ZAMBCL became the wholly-owned subsidiary of ZIML. |
| v)   | MICL was incorporated on December 17, 2021, and was jointly owned a Hong Kong limited company, which was beneficially held by Wah FU (“Mr. FU”) (40%) and ZIML (60%). Mr. FU is a major shareholder, director and chief executive officer of the Company. On August 1, 2024, a share swap agreement was executed among MICL, MCL, ZIML, Mr. FU and his company. Pursuant to this agreement, Mr. FU exchanged his 40% shareholding in MICL for a 25% equity interest in MCL prior to private placements to other shareholders. After the transaction, MICL became the wholly-owned subsidiary of ZIML.                                                   |
| vi)  | ZAMBCL has not commenced business during the years ended December 31, 2024 and 2023.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| vii) | MICL has not commenced business during the years ended December 31, 2024 and 2023.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |

| NOTE 4 | ACCOUNTS RECEIVABLE |

Accounts receivable as of December 31, 2024 and
December 31, 2023 were as follows:

|                                   |     |   |   2024 |     |   |   2023 |
|:----------------------------------|:----|:--|-------:|:----|:--|-------:|
| Accounts receivable               |     | $ | 91,166 |     | $ | 82,545 |
| Less: provision for credit losses |     |   |      – |     |   |      – |
| Total                             |     | $ | 91,166 |     | $ | 82