Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 152

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 152
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     |                            $ | 300,019 |     |    $ | 114,487 |
| Project design and management services                                                     |     |                              | 129,077 |     |      |       – |
| Total                                                                                      |     |                            $ | 429,096 |     |    $ | 114,487 |

| NOTE 20 | INCOME TAXES |

The Company was incorporated in the State of Nevada,
which currently does not impose a state corporate income tax. The Company is, however, subject to the federal corporate income tax rate
of 21%.

The subsidiary incorporated in the British Virgin
Islands is not subject to income tax under the relevant regulations. Under the current Hong Kong Inland Revenue Ordinance, the Company’s
subsidiaries operating in Hong Kong are subject to the Hong Kong Profits Tax at the two-tiered profits tax rates from 8.25% to 16.5% on
the estimated assessable profits derived during the current period, after deducting a tax concession for the tax year.

Income is subject to taxation in various countries
in which the Company and its subsidiaries operate or are incorporated. The (loss) profit before income taxes by geographical locations
for the three months ended March 31, 2025 and 2024 were summarized as follows:

|                        |     | Three months ended March 31, 
 2025                         |          |   |     | 2024 |     |
|:-----------------------|:----|:-----------------------------|:---------|:--|:----|:-----|----:|
| British Virgin Islands |     | $                            | (7,000   | ) |     | $    |   – |
| United States          |     |                              | (14,826  | ) |     |      |   – |
| Hong Kong              |     |                              | (176,228 | ) |     |      | 490 |
|                        |     | $                            | (198,054 | ) |     | $    | 490 |

| F-16 |

<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 20 | INCOME TAXES (CONTINUED) |

The provision for income taxes consisted for the
three months ended March 31,