Company: IDVV
Filing Date: 2025-09-18
Form Type: 10-12G/A
Source: 0001683168-25-007099
Chunk: 140

Company: ModuLink Inc.
Filing Date: 2025-09-18
Form: 10-12G/A
Chunk 140
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. Management is actively pursuing financing opportunities
through debt and equity transactions, as well as exploring new development projects and accelerating the commercialization of its products.
If successfully executed, these initiatives are expected to generate positive operating cash flows and improve the Company’s financial
position.

Based on management’s best estimates, the
Company believes it has sufficient financial resources to meet its obligations for at least the next twelve months.

| F-7 |

<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 2 | SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |

(A) Basis of Presentation and Preparation

These consolidated financial statements of the
Company have been prepared in conformity with generally accepted accounting principles in the United States of America (“GAAP”)
and are expressed in United States dollars. In the opinion of management, the Company has made all necessary adjustments, which include
normal recurring adjustments, for a fair statement of the Company’s consolidated financial position and results of operations for
the periods presented. Certain information and disclosure included in these interim consolidated financial statements have been condensed
or omitted pursuant to the U.S. Securities and Exchange Commission (“SEC”) rules. These condensed consolidated financial statements
should be read in conjunction with our audited consolidated financial statements and accompanying notes for the year ended December 31,
2024. The results for the three months periods ended March 31, 2025 and 2024, are not necessarily indicative of the results to be expected
for a full year, any other interim periods or future years or periods.

(B) Principles of Consolidation

The consolidated financial statements
include the financial statements of International Endeavors Corporation, ModuLink Investment Limited and its subsidiaries and
associated companies for which it is the primary beneficiary. Upon making this determination, the Company is deemed to be the
primary beneficiary of these entities, which are then required to be consolidated for financial reporting purpose. All significant
intercompany transactions and balances have been eliminated upon consolidation.

Transactions involving entities under common control
are accounted for using the merger accounting. The consolidated financial statements of the combining entities are presented as if the
reorganization occurred at the beginning of the earliest reporting period presented. No gain or loss is recognized in the consolidated
financial statements as a result of the reorganization. The historical financial information of all entities under common control