Company: IDVV
Filing Date: 2025-05-30
Form Type: 10-12G
Source: 0001683168-25-004098
Chunk: 136

Company: ModuLink Inc.
Filing Date: 2025-05-30
Form: 10-12G
Chunk 136
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% 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.                                                         |
| iv)  | 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.                                                                                                                             |
| v)   | ZAMBCL                                                                                                                                          
 has not commenced business during the three months ended March 31, 2025.                                                                        |
| vi)  | MICL                                                                                                                                            
 has not commenced business during the three months ended March 31, 2025                                                                         |

| F-8 |

<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 4 | ACCOUNTS RECEIVABLE |

Accounts receivable as of March 31, 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