Company: IDVV
Filing Date: 2025-08-12
Form Type: 10-12G/A
Source: 0001683168-25-005941
Chunk: 163

Company: ModuLink Inc.
Filing Date: 2025-08-12
Form: 10-12G/A
Chunk 163
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 of the Company’s equity
structure.

During the years ended December 31, 2024 and 2023,
the Company and ModuLink Group (collectively referred to the “Group”) generated revenues exclusively from modular building
construction and design services business.

Going Concern

The Company's consolidated financial statements
are prepared using accounting principles generally accepted in the United States of America, or U.S. GAAP, applicable to a going concern
which contemplates the realization of assets and liquidation of liabilities in the normal course of business. The Company has incurred
losses of $283,378 and has net cash used in operating activities of $345,193 for the year ended December 31, 2024. In addition, as at
the reporting date, the Company has accumulated deficit of $2,849,731. These factors raise substantial doubt about the Company’s
ability to continue as a going concern. The Company’s plans regarding those concerns are addressed in the following paragraph.
The accompany consolidated financial statements do not reflect any adjustments that might result from the outcome of these uncertainties.

The Company plans to secure additional funding
to support its current operations, expected future growth and strategic objectives. 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.

| 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.

(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.

| F-24 |

<div align='center'>INTERNATIONAL ENDEAVORS CORPORATION

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEARS ENDED DECEMBER 31,