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<p id="xdx_80C_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zVWMQ8VaErAh" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 1</td> <td style="width: 90%; text-align: justify">ORGANIZATION AND PRINCIPAL ACTIVITIES</td></tr> </table> ModuLink Inc. (formerly known as “International Endeavors Corporation”) (the “Company” or “MDLK”) is a holding company incorporated in the State of Nevada on May 7, 2014. On October 20, 2025, the Company changed its name to ModuLink Inc. The transition to ModuLink Inc. reflects a unified corporate identity under the ModuLink brand, a sharper strategic focus, and a long-term commitment to innovation, disciplined growth and shareholder value creation. In conjunction with this rebranding, the Company's ticker symbol has changed from IDVV to MDLK, effective at the opening of trading on December 10, 2025, on the OTCID Market. Change in Control On January 22, 2025, Raymond Valdez, the sole executive officer and director of the Company entered into the Stock Purchase Agreement, pursuant to which Mr. Valdez agreed to sell (the “Sale”) to ModuLink Inc., a British Virgin Islands corporation (“ModuLink BVI”) and Zenith (Hong Kong) Engineering Limited, a Hong Kong corporation, 200,000 shares of Preferred A shares, representing all of the issued and outstanding shares of Preferred A, and the transfer of certain promissory notes of the Company held by third parties. The Sale was consummated on February 10, 2025 and resulted in ModuLink BVI obtaining voting and operational control of MDLK. Concurrently, the directors of ModuLink BVI, Mr. TAM, Hin Wah Anthony, Mr. FU, Wah and Mr. AU-YEUNG Sai Kit, were appointed as the executive officers and directors of the Company and Raymond Valdez resigned as the sole executive officer and director. Share Exchange for Acquisition of ModuLink Investment Limited On March 28, 2025, the Company entered into a Share Exchange Agreement (the “Share Exchange”) with the shareholders of ModuLink Investment Limited (hereafter referred to as, MIL), a British Virgin Islands limited liability company. Under the terms of the agreement, the Company agreed to acquire 100% of the issued and outstanding shares of MIL by issuing a total of <span id="xdx_905_eus-gaap--StockholdersEquityOtherShares_c20250327__20250328__us-gaap--NoncashOrPartNoncashAcquisitionsByUniqueDescriptionAxis__custom--ModuLinkInvestmentLimitedMember_zj3vCvFkIf12" title="Shares exchanged in share exchange agreement">2,356,712,066 shares of common stock. This Share Exchange was consummated on May 1, 2025, and MIL became a 100% owned subsidiary of the Company. The original business of former shareholder was disposed in full on May 1, 2025, simultaneously with the closing of the Share Exchange. MIL is a holding company which was incorporated on March 13, 2025 in the British Virgin Islands. On March 25, 2025, MIL completed a group restructuring through a share exchange transaction with the shareholders of ModuLink Corporation Limited (“MCL”), a company incorporated in Hong Kong. MCL is the holding company of the entire equity interests in its subsidiaries including Zenith Integrated Modular Limited (“ZIML”), Zenith AY Modular Buildings Company Limited (“ZAMBCL”) and ModuLink InnoTech Limited (“MITL”). Details of the Company’s principal subsidiaries as of March 31, 2026 and December 31, 2025 are described in Note 3 – Subsidiaries. Upon the completion of the share exchange, MIL became the parent holding company of MCL. MIL together with MCL and its subsidiaries and associated company (collectively the “ModuLink Group”) are primarily engaged in property development construction and design services by implementing modular integrated construction technology (“MiC”), embedded with our proprietary atmospheric water generators (“AWG”) and property management system by internet of things technology (“IoT”). The headquarter of ModuLink Group is located in the Hong Kong Special Administrative Region of the People’s Republic of China (“PRC” or “China”). Following the Share Exchange, ModuLink Group became the primary operating business of the Company. Merger of Entities under Common Control and Reverse Recapitalization Prior to the Share Exchange, the Company was considered as a shell company due to its nominal assets and limited operation. The Share Exchange was part of a planned sequence of integrated transactions beginning with the February 2025 change in control and culminating in the May 2025 acquisition of MIL. The Share Exchange is accounted for as a merger of entities under common control in accordance with ASC 805-50, as Mr. TAM, Hin Wah Anthony, Mr. FU, Wah and Mr. AU-YEUNG Sai Kit, who collectively control 100% of ModuLink BVI and 60% of MIL, exercised continuous and effective control over both entities throughout the transaction period. The same individuals served as directors and majority shareholders of both MDLK and MIL after the change of control in February 2025, and coordinated the Share Exchange as part of a single strategic plan to reorganize MIL under a public entity. Upon the consummation of acquisition on May 1, 2025, MIL became the ongoing operating entity of the Company. Accordingly, the transaction is accounted for as a reverse recapitalization of the Company, with MIL deemed the accounting acquirer and the Company treated as the accounting acquiree for financial reporting purposes. Under the guidance in Accounting Standard Codification (ASC) Topic 805, for transactions between entities under common control, the assets, liabilities and results of operations, are recognized at their carrying amounts as of the consummation date of the Share Exchange. This accounting treatment requires a retrospective presentation and combination of the consolidated financial statements as if the share exchange and disposal of original business had occurred and the current group structure had existed at the beginning of the earliest reporting period presented. Accordingly, the historical financial statements of the Company reflect those of the accounting acquirer, i.e. the ModuLink Group, prior to the transaction, accompanied by a recapitalization of the Company’s equity structure. During the three months ended March 31, 2026 and 2025, the Company and ModuLink Group (collectively referred to the “Group”) generated revenues primarily 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 $208,865 and has net cash used in operating activities of $80,962 for the three months ended March 31, 2026. In addition, as at the reporting date, the Company has accumulated deficit of $4,328,716. 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, anticipated growth and strategic objectives. Management is actively pursuing financing opportunities through equity financing through share placement proceeds, 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. In addition, the Company expects to receive financial support from its major shareholders, including TAM, Hin Wah Anthony, FU, Wah and AU-YEUNG Sai Kit, who have indicated their intention to provide ongoing financial support to the Company as needed. The Company has also historically relied on support from officers, directors, existing shareholders, and related parties, and management has considered the continued forbearance of Zenith (HK) with respect to the repayment of amounts currently due. Based on management’s best estimates, the Company believes it may have sufficient financial resources to meet its obligations and to continue its current level of operations for at least the next twelve months only if such share placement proceeds, shareholder financial support, forbearance and/or additional financing continue to be available.

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<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 2</td> <td style="width: 90%; text-align: justify">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</td></tr> </table> (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, 2025. The results for the three months period ended March 31, 2026 and 2025, 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 the Company, 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 is combined retroactively for all periods presented. The financial statements reflect consistent accounting policies and principles across all entities. (C) Use of Estimates The Company’s consolidated financial statements require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and reported amounts of revenue and expense during the reporting period. Estimates are used when accounting for certain items such as accounting for income tax valuation allowances. Estimates are based on historical experience, where applicable, and assumptions that management believes are reasonable under the circumstances. Due to the inherent uncertainty involved with estimates, actual results may differ.

(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, 2025. The results for the three months period ended March 31, 2026 and 2025, 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 the Company, 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 is combined retroactively for all periods presented. The financial statements reflect consistent accounting policies and principles across all entities.

(C) Use of Estimates The Company’s consolidated financial statements require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the consolidated financial statements and reported amounts of revenue and expense during the reporting period. Estimates are used when accounting for certain items such as accounting for income tax valuation allowances. Estimates are based on historical experience, where applicable, and assumptions that management believes are reasonable under the circumstances. Due to the inherent uncertainty involved with estimates, actual results may differ.

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text-align: left">Principal activities</td></tr> <tr style="background-color: #CCFFFF"> <td style="text-align: left">ModuLink Investment Limited (“MIL”) (i)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--PlaceOfIncorporation_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_fKGkp_zt9hGTVPlU69" title="Place of Incorporation">British Virgin Islands</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_fKGkp_zCk7janh0nCh" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_fKGkp_zi5M3O2Qjyb5" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: left"><span id="xdx_902_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_fKGkp_zT36NVGAR6H6" title="Principal activities">Holding company</td></tr> <tr style="background-color: white"> <td style="width: 31%; text-align: left">ModuLink Corporation Limited (“MCL”) (ii)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 15%; text-align: center"><span id="xdx_901_ecustom--PlaceOfIncorporation_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkCorporationLimitedMember_fKGlpKQ_____zVp7p284bVF7" title="Place of Incorporation">Hong Kong</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 6%; text-align: center"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkCorporationLimitedMember_fKGlpKQ_____zykESxhiUetg" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 7%; text-align: center"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkCorporationLimitedMember_fKGlpKQ_____z6dSEO5foNKh" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 37%; text-align: left"><span id="xdx_904_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkCorporationLimitedMember_fKGlpKQ_____zkSYWPKsWkrj" title="Principal activities">Holding company and provision of intergroup management services</td></tr> <tr style="background-color: #CCFFFF"> <td style="text-align: left">Zenith Integrated Modular Limited (“ZIML”) (iii)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--PlaceOfIncorporation_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithIntegratedModularLimitedMember_fKGlpaSk___zpRhaXUly5Bd" title="Place of Incorporation">Hong Kong</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithIntegratedModularLimitedMember_fKGlpaSk___zma8dSzURaLc" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithIntegratedModularLimitedMember_fKGlpaSk___zeccq25Hc9W6" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: left"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithIntegratedModularLimitedMember_fKGlpaSk___zzuUnyNMkqP3" title="Principal activities">Provision of construction and engineering services</td></tr> <tr style="background-color: white"> <td style="text-align: left">Zenith AY Modular Buildings Company Limited (“ZAMBCL”) (iv)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_901_ecustom--PlaceOfIncorporation_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithAYModularBuildingsCompanyLimitedMember_fKGl2KQ_____zvDJjiZJnNBa" title="Place of Incorporation">Hong Kong</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithAYModularBuildingsCompanyLimitedMember_fKGl2KQ_____zLhrFHL1x12g" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithAYModularBuildingsCompanyLimitedMember_fKGl2KQ_____zRyvuyRGmu9a" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: left"><span id="xdx_909_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithAYModularBuildingsCompanyLimitedMember_fKGl2KSh2aSk___zhu6Hqz2Zm16" title="Principal activities">Provision of project management services in overseas (vi)</td></tr> <tr style="background-color: #CCFFFF"> <td style="text-align: left">ModuLink InnoTech Limited (“MITL”) (v)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--PlaceOfIncorporation_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnTechLimitedMember_fKHYp_z8zlU5DEmOh8" title="Place of Incorporation">Hong Kong</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnTechLimitedMember_fKHYp_zKezqvTHkSNl" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnTechLimitedMember_fKHYp_z0cXOYxYvIAh" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: left"><span id="xdx_900_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnTechLimitedMember_fKHYp_z4Wl3Y1pNKrb" title="Principal activities">Provision of technology management services</td></tr> <tr style="background-color: white"> <td style="text-align: left">ModuLink Innotech Pty Limited (“MIPL”) (vii)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--PlaceOfIncorporation_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnoTechCompanyLimitedMember_fKHZpaSk___ztVKjEtnztx9" title="Place of Incorporation">Australia</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnoTechCompanyLimitedMember_fKHZpaSk___zPeIDLnnjIk3" title="Ownership/Control interest">80%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnoTechCompanyLimitedMember_fKHZpaSk___zQWGXaAexBlb" title="Ownership/Control interest">80%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: left"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnoTechCompanyLimitedMember_fKHZpaSk___zB5hedCz7IKl" title="Principal activities">Provision of AI healthcare and smart living solutions</td></tr> </table> Remarks: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%; text-align: justify">i)</td> <td style="width: 95%; text-align: justify">ModuLink Investment Limited was incorporated on March 13, 2025 in the British Virgin Islands.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">ii)</td> <td id="xdx_F11_z187ZudlMFd2" style="text-align: justify">ModuLink Corporation Limited was incorporated on June 26, 2024 in Hong Kong.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td id="xdx_F0A_zHmG2WL7DOh4" style="text-align: justify">iii)</td> <td id="xdx_F1E_zu2Rbag8b13g" style="text-align: justify">ZIML was incorporated on August 13, 2021, as a wholly owned subsidiary of a Hong Kong limited company, which was beneficially held by Anthony Hin Wah TAM (“Mr. TAM”), a major shareholder, director and chairman of the Company. On August 1, 2024, a share swap agreement was executed among ZIML, MCL, the Hong Kong entity held by Mr. TAM, and two other major shareholders of MIL. Pursuant to this agreement, Mr. TAM exchanged his entire ultimate shareholding in ZIML for a 50% equity interest in MCL prior to private placements to other shareholders. After the transaction, ZIML became the wholly-owned subsidiary of MCL.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">iv)</td> <td style="text-align: justify">ZAMBCL was incorporated on March 4, 2024, and was jointly owned by a Hong Kong company, which was beneficially 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.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">v)</td> <td style="text-align: justify">MITL 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 MITL, MCL, ZIML, Mr. FU and his company. Pursuant to this agreement, Mr. FU exchanged his 40% shareholding in MITL for a 25% equity interest in MCL prior to private placements to other shareholders. After the transaction, MITL became the wholly-owned subsidiary of ZIML.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">vi)</td> <td style="text-align: justify">ZAMBCL has not commenced business during the three months ended March 31, 2026.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">vii)</td> <td style="text-align: justify">MIPL was incorporated on September 15, 2025 and has not commenced business during the three months ended March 31, 2026.</td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_89D_eus-gaap--ScheduleOfVariableInterestEntitiesTextBlock_zzkBEilXZgeh" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - SUBSIDIARIES (Details)"> <tr style="background-color: white"> <td colspan="4" style="text-align: justify">Schedule of principal consolidated subsidiaries</td> <td style="text-align: center"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: left"> </td></tr> <tr> <td style="text-align: left"> </td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="vertical-align: bottom; text-align: center">Place of</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td colspan="3" style="border-bottom: black 1pt solid; vertical-align: bottom"> Ownership/Control interest attributable to the Company</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: left"> </td></tr> <tr> <td style="border-bottom: black 1pt solid; text-align: left">Name</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: center">Incorporation</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: center">March 31, 2026</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: center">December 31, 2025</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="border-bottom: black 1pt solid; text-align: left">Principal activities</td></tr> <tr style="background-color: #CCFFFF"> <td style="text-align: left">ModuLink Investment Limited (“MIL”) (i)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_90A_ecustom--PlaceOfIncorporation_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_fKGkp_zt9hGTVPlU69" title="Place of Incorporation">British Virgin Islands</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_fKGkp_zCk7janh0nCh" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_90A_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_fKGkp_zi5M3O2Qjyb5" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: left"><span id="xdx_902_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_fKGkp_zT36NVGAR6H6" title="Principal activities">Holding company</td></tr> <tr style="background-color: white"> <td style="width: 31%; text-align: left">ModuLink Corporation Limited (“MCL”) (ii)</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 15%; text-align: center"><span id="xdx_901_ecustom--PlaceOfIncorporation_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkCorporationLimitedMember_fKGlpKQ_____zVp7p284bVF7" title="Place of Incorporation">Hong Kong</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 6%; text-align: center"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkCorporationLimitedMember_fKGlpKQ_____zykESxhiUetg" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 7%; text-align: center"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkCorporationLimitedMember_fKGlpKQ_____z6dSEO5foNKh" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; width: 1%; text-align: justify"> </td> <td style="width: 37%; text-align: left"><span id="xdx_904_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkCorporationLimitedMember_fKGlpKQ_____zkSYWPKsWkrj" title="Principal activities">Holding company and provision of intergroup management services</td></tr> <tr style="background-color: #CCFFFF"> <td style="text-align: left">Zenith Integrated Modular Limited (“ZIML”) (iii)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_90E_ecustom--PlaceOfIncorporation_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithIntegratedModularLimitedMember_fKGlpaSk___zpRhaXUly5Bd" title="Place of Incorporation">Hong Kong</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_900_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithIntegratedModularLimitedMember_fKGlpaSk___zma8dSzURaLc" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithIntegratedModularLimitedMember_fKGlpaSk___zeccq25Hc9W6" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: left"><span id="xdx_90B_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithIntegratedModularLimitedMember_fKGlpaSk___zzuUnyNMkqP3" title="Principal activities">Provision of construction and engineering services</td></tr> <tr style="background-color: white"> <td style="text-align: left">Zenith AY Modular Buildings Company Limited (“ZAMBCL”) (iv)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_901_ecustom--PlaceOfIncorporation_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithAYModularBuildingsCompanyLimitedMember_fKGl2KQ_____zvDJjiZJnNBa" title="Place of Incorporation">Hong Kong</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithAYModularBuildingsCompanyLimitedMember_fKGl2KQ_____zLhrFHL1x12g" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_905_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithAYModularBuildingsCompanyLimitedMember_fKGl2KQ_____zRyvuyRGmu9a" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: left"><span id="xdx_909_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ZenithAYModularBuildingsCompanyLimitedMember_fKGl2KSh2aSk___zhu6Hqz2Zm16" title="Principal activities">Provision of project management services in overseas (vi)</td></tr> <tr style="background-color: #CCFFFF"> <td style="text-align: left">ModuLink InnoTech Limited (“MITL”) (v)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_90F_ecustom--PlaceOfIncorporation_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnTechLimitedMember_fKHYp_z8zlU5DEmOh8" title="Place of Incorporation">Hong Kong</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_90E_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnTechLimitedMember_fKHYp_zKezqvTHkSNl" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnTechLimitedMember_fKHYp_z0cXOYxYvIAh" title="Ownership/Control interest">100%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: left"><span id="xdx_900_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnTechLimitedMember_fKHYp_z4Wl3Y1pNKrb" title="Principal activities">Provision of technology management services</td></tr> <tr style="background-color: white"> <td style="text-align: left">ModuLink Innotech Pty Limited (“MIPL”) (vii)</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_90B_ecustom--PlaceOfIncorporation_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnoTechCompanyLimitedMember_fKHZpaSk___ztVKjEtnztx9" title="Place of Incorporation">Australia</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnoTechCompanyLimitedMember_fKHZpaSk___zPeIDLnnjIk3" title="Ownership/Control interest">80%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: center"><span id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20251231__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnoTechCompanyLimitedMember_fKHZpaSk___zQWGXaAexBlb" title="Ownership/Control interest">80%</td> <td style="vertical-align: bottom; text-align: justify"> </td> <td style="text-align: left"><span id="xdx_90D_eus-gaap--EquityMethodInvestmentDescriptionOfPrincipalActivities_c20260101__20260331__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInnoTechCompanyLimitedMember_fKHZpaSk___zB5hedCz7IKl" title="Principal activities">Provision of AI healthcare and smart living solutions</td></tr> </table> Remarks: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 5%; text-align: justify">i)</td> <td style="width: 95%; text-align: justify">ModuLink Investment Limited was incorporated on March 13, 2025 in the British Virgin Islands.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">ii)</td> <td id="xdx_F11_z187ZudlMFd2" style="text-align: justify">ModuLink Corporation Limited was incorporated on June 26, 2024 in Hong Kong.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td id="xdx_F0A_zHmG2WL7DOh4" style="text-align: justify">iii)</td> <td id="xdx_F1E_zu2Rbag8b13g" style="text-align: justify">ZIML was incorporated on August 13, 2021, as a wholly owned subsidiary of a Hong Kong limited company, which was beneficially held by Anthony Hin Wah TAM (“Mr. TAM”), a major shareholder, director and chairman of the Company. On August 1, 2024, a share swap agreement was executed among ZIML, MCL, the Hong Kong entity held by Mr. TAM, and two other major shareholders of MIL. Pursuant to this agreement, Mr. TAM exchanged his entire ultimate shareholding in ZIML for a 50% equity interest in MCL prior to private placements to other shareholders. After the transaction, ZIML became the wholly-owned subsidiary of MCL.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">iv)</td> <td style="text-align: justify">ZAMBCL was incorporated on March 4, 2024, and was jointly owned by a Hong Kong company, which was beneficially 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.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">v)</td> <td style="text-align: justify">MITL 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 MITL, MCL, ZIML, Mr. FU and his company. Pursuant to this agreement, Mr. FU exchanged his 40% shareholding in MITL for a 25% equity interest in MCL prior to private placements to other shareholders. After the transaction, MITL became the wholly-owned subsidiary of ZIML.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">vi)</td> <td style="text-align: justify">ZAMBCL has not commenced business during the three months ended March 31, 2026.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">vii)</td> <td style="text-align: justify">MIPL was incorporated on September 15, 2025 and has not commenced business during the three months ended March 31, 2026.</td></tr> </table>

British Virgin Islands

Holding company

Hong Kong

Holding company and provision of intergroup management services

Hong Kong

Provision of construction and engineering services

Hong Kong

Provision of project management services in overseas

Hong Kong

Provision of technology management services

Australia

0.80

Provision of AI healthcare and smart living solutions

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 4</td> <td style="width: 90%; text-align: justify">ACCOUNTS RECEIVABLE</td></tr> </table> Accounts receivable as of March 31, 2026 and December 31, 2025 were as follows: <table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zqTida0KKA7b" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of accounts receivable</td><td> </td> <td colspan="3" id="xdx_49B_20260331_zbkZEwCyqVZ5" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_494_20251231_zUG8cjzmmOL9" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_405_eus-gaap--AccountsReceivableGross_iI_pp0p0_maARNCz7qS_zmtYxI50qdRg" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">5,002</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,900</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_pp0p0_di0_msARNCz7qS_zifgtSLBxn03" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: provision for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccountsReceivableNetCurrent_iTI_pp0p0_mtARNCz7qS_zKOwvws4W0M1" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 9pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,002</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> For the three months ended March 31, 2026 and 2025, the Company recorded no provision for credit losses for accounts receivable.

<table cellpadding="0" cellspacing="0" id="xdx_881_eus-gaap--ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_zqTida0KKA7b" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS RECEIVABLE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of accounts receivable</td><td> </td> <td colspan="3" id="xdx_49B_20260331_zbkZEwCyqVZ5" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_494_20251231_zUG8cjzmmOL9" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_405_eus-gaap--AccountsReceivableGross_iI_pp0p0_maARNCz7qS_zmtYxI50qdRg" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Accounts receivable</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">5,002</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,900</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iNI_pp0p0_di0_msARNCz7qS_zifgtSLBxn03" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: provision for credit losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--AccountsReceivableNetCurrent_iTI_pp0p0_mtARNCz7qS_zKOwvws4W0M1" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 9pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">5,002</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,900</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5002

1900

-0

5002

1900

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 5</td> <td style="width: 90%; text-align: justify">CONTRACT LIABILITIES</td></tr> </table> Costs and estimated earnings compared to billings on uncompleted contracts as of March 31, 2026 and December 31, 2025 consisted of the following: Billings in excess of costs and estimated earnings on uncompleted contracts: <table cellpadding="0" cellspacing="0" id="xdx_886_ecustom--ScheduleOfBillingsInExcessCostsAndEstimatedEarningsOnUncompletedContractsTableTextBlock_ziGavKjkOB9k" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONTRACT ASSETS AND LIABILITIES (Details - Contract liabilities)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of billings in excess of costs</td><td> </td> <td colspan="3" id="xdx_49D_20260331_zjRG6hdSqe9f" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_491_20251231_zFNKBPXE67Vl" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_404_ecustom--BillingsInExcessOfCosts_iI_d0_zlaZ0GMmpYX3" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Contract costs incurred plus estimated earnings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,251,319</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,106,982</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ContractLiabilitiesProgressBillings_iNI_di0_zxQ57dcSZqje" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Progress billings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,358,185</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,294,082</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--ContractWithCustomerLiability_iNI_di0_zb3yDb99RwLg" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Contract liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(106,866</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(187,100</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_886_ecustom--ScheduleOfBillingsInExcessCostsAndEstimatedEarningsOnUncompletedContractsTableTextBlock_ziGavKjkOB9k" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - CONTRACT ASSETS AND LIABILITIES (Details - Contract liabilities)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of billings in excess of costs</td><td> </td> <td colspan="3" id="xdx_49D_20260331_zjRG6hdSqe9f" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_491_20251231_zFNKBPXE67Vl" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_404_ecustom--BillingsInExcessOfCosts_iI_d0_zlaZ0GMmpYX3" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Contract costs incurred plus estimated earnings</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,251,319</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">1,106,982</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_408_ecustom--ContractLiabilitiesProgressBillings_iNI_di0_zxQ57dcSZqje" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Less: Progress billings</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,358,185</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(1,294,082</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--ContractWithCustomerLiability_iNI_di0_zb3yDb99RwLg" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Contract liabilities</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(106,866</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(187,100</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> 1251319 1106982 1358185 1294082

106866

187100

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 6</td> <td style="width: 90%; text-align: justify">PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET</td></tr> </table> Prepaid expenses and other current assets, net as of March 31, 2026 and December 31, 2025 were as follows: <table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zXWjWujprlMi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of prepaid expenses and other current asset</td><td> </td> <td colspan="3" id="xdx_492_20260331_zxufgYwqiWB" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_496_20251231_z6USYxWJfd07" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_409_eus-gaap--PrepaidExpenseCurrent_iI_zJpgUWOyrBW" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Prepaid expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">4,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">29,932</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--DepositExpenses_iI_d0_zIx1WUEVZ4P7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Deposit paid</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,282</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PrepaidExpenseAndOtherAssets_iI_pp0p0_d0_z9FpfHjwt6Zc" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">61,803</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">34,914</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Prepaid expenses and other current assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">86,085</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">64,846</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--DeferredCostsCapitalizedPrepaidAndOtherAssetsDisclosureTextBlock_zXWjWujprlMi" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS, NET (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of prepaid expenses and other current asset</td><td> </td> <td colspan="3" id="xdx_492_20260331_zxufgYwqiWB" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_496_20251231_z6USYxWJfd07" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_409_eus-gaap--PrepaidExpenseCurrent_iI_zJpgUWOyrBW" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Prepaid expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">4,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">29,932</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_ecustom--DepositExpenses_iI_d0_zIx1WUEVZ4P7" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Deposit paid</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">20,282</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--PrepaidExpenseAndOtherAssets_iI_pp0p0_d0_z9FpfHjwt6Zc" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other receivables</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">61,803</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">34,914</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_pp0p0" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Prepaid expenses and other current assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">86,085</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">64,846</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

4000

29932

20282 0

61803

34914

86085

64846

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 7</td> <td style="width: 90%; text-align: justify">AMOUNT DUE FROM A RELATED COMPANY</td></tr> </table> The amount due from the related company in which the Company's director also serves as the director. The amount is unsecured, non-interest-bearing, and repayable on demand. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 8</td> <td style="width: 90%; text-align: justify">AMOUNT DUE FROM AN ASSOCIATE</td></tr> </table> The amount due from the associate is unsecured, non-interest-bearing, and repayable on demand. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 9</td> <td style="width: 90%; text-align: justify">AMOUNT DUE FROM IMMEDIATE HOLDING COMPANY </td></tr> </table> The amount is due from the immediate holding company, ModuLink Inc, a company incorporated in the British Virgin Islands. The amount is unsecured, non-interest-bearing, and repayable on demand. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 10</td> <td style="width: 90%; text-align: justify">LOAN RECEIVABLES</td></tr> </table> The amount was due from an independent property development entity based in Canada. The amount due is unsecured, carries interest at a rate of 5% per annum and repayable on demand.

0.05

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 11</td> <td style="width: 90%; text-align: justify">EQUIPMENT, NET</td></tr> </table> Equipment, net as of March 31, 2026 and December 31, 2025 consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--PropertyPlantAndEquipmentTextBlock_zr4p6pk1JXTg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of equipment, net</td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_z4ZMPDlJr3Q9" style="width: 13%; text-align: right" title="Property and equipment, gross">5,387</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zVFWC5TsQCYc" style="width: 13%; text-align: right" title="Property and equipment, gross">5,387</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zRv5MPnMqtQ7" style="text-align: right" title="Property and equipment, gross">29,891</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_d0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zJNmbtEM01n3" style="text-align: right" title="Property and equipment, gross">29,891</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify">Furniture and Fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zsFicjuBWsl8" style="text-align: right" title="Property and equipment, gross">12,346</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zE2LCyGZvw8e" style="text-align: right" title="Property and equipment, gross">12,346</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Leasehold improvement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zIFpEDX2npo5" style="text-align: right" title="Property and equipment, gross">14,819</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zZ9XrxEG0ry5" style="text-align: right" title="Property and equipment, gross">14,819</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20260331_zpb9AMwgbDjl" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated depreciation">(23,437</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231_zFZW4zJJS999" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated depreciation">(17,503</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20260331_zbYkZxphXTkj" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">39,006</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20251231_zp84KcdhOAj5" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">44,940</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Depreciation expense for the three months ended March 31, 2026 and 2025 amounted to $5,934 and $2,248, respectively. Pledge of Equipment No equipment has been pledged by the Company.

<table cellpadding="0" cellspacing="0" id="xdx_888_eus-gaap--PropertyPlantAndEquipmentTextBlock_zr4p6pk1JXTg" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - EQUIPMENT, NET (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of equipment, net</td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Office equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_z4ZMPDlJr3Q9" style="width: 13%; text-align: right" title="Property and equipment, gross">5,387</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OfficeEquipmentMember_zVFWC5TsQCYc" style="width: 13%; text-align: right" title="Property and equipment, gross">5,387</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Computer equipment</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zRv5MPnMqtQ7" style="text-align: right" title="Property and equipment, gross">29,891</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_d0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--ComputerEquipmentMember_zJNmbtEM01n3" style="text-align: right" title="Property and equipment, gross">29,891</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify">Furniture and Fixtures</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zsFicjuBWsl8" style="text-align: right" title="Property and equipment, gross">12,346</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--FurnitureAndFixturesMember_zE2LCyGZvw8e" style="text-align: right" title="Property and equipment, gross">12,346</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Leasehold improvement</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20260331__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zIFpEDX2npo5" style="text-align: right" title="Property and equipment, gross">14,819</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20251231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--LeaseholdImprovementsMember_zZ9XrxEG0ry5" style="text-align: right" title="Property and equipment, gross">14,819</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less: accumulated depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20260331_zpb9AMwgbDjl" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated depreciation">(23,437</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_pp0p0_di_c20251231_zFZW4zJJS999" style="border-bottom: Black 1pt solid; text-align: right" title="Less: accumulated depreciation">(17,503</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20260331_zbYkZxphXTkj" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">39,006</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--PropertyPlantAndEquipmentNet_pp0p0_c20251231_zp84KcdhOAj5" style="border-bottom: Black 2.5pt double; text-align: right" title="Property and equipment, net">44,940</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

5387

29891

12346

14819

23437

17503

39006

44940

5934

2248

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 12</td> <td style="width: 90%; text-align: justify">INVESTMENT IN AN ASSOCIATE</td></tr> </table> ModuLink Australia Pty Limited was incorporated in Australia on 30 July 2024 for providing construction and engineering services in Australia. <table cellpadding="0" cellspacing="0" id="xdx_881_ecustom--ScheduleOfConstructionAndEngineeringServicesTableTextBlock_zXlKwuRra5m8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVESTMENT IN AN ASSOCIATE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of construction and engineering services</td><td> </td> <td colspan="3" id="xdx_493_20260331_zx5D9U6TACtl" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_496_20251231_z0GvKmGvN2R7" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 66%; text-align: justify; padding-bottom: 1pt"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; font-weight: bold; text-align: center">March 31, 2026</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; font-weight: bold; text-align: center">December 31, 2025</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InvestmentOwnedAtCost_iI_ze6IZidblwaj" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Investment cost</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The following table summarises the financial information of the associate as included in its own financial statements and also reconciles the summarized financial information to the carrying amount of the Group’s interest in the associate. <table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--InvestmentTableTextBlock_zJKCU3z3wQP5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVESTMENT IN AN ASSOCIATE (Details - Financial Information)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of carrying amount of Group’s interest in associate</td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 66%; font-weight: bold; text-align: justify; padding-bottom: 1pt">Ownership/Control interest</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; font-weight: bold; text-align: center">40%</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; font-weight: bold; text-align: center">40%</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify">Non-current assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsNoncurrent_iI_c20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zguEoMdssUQg" style="text-align: right" title="Non-current assets">222,546</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsNoncurrent_iI_d0_c20251231__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zGL1SJUwpEh4" style="text-align: right" title="Non-current assets">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Current assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AssetsCurrent_iI_c20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zIW00rTo6GI7" style="text-align: right" title="Current assets">1,499</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AssetsCurrent_iI_d0_c20251231__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zZstU0vLlUJa" style="text-align: right" title="Current assets">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify">Non-current liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LiabilitiesNoncurrent_iI_d0_c20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_ztPhEhwvl7hj" style="text-align: right" title="Non-current liabilities">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilitiesNoncurrent_iI_d0_c20251231__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_ztwvqgGiF2xg" style="text-align: right" title="Non-current liabilities">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Current liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--LiabilitiesCurrent_iNI_di_c20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zj5ntaMbOHI6" style="border-bottom: Black 1pt solid; text-align: right" title="Current liabilities">(350,521</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--LiabilitiesCurrent_iNI_di0_c20251231__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zuYCtanSs7a1" style="border-bottom: Black 1pt solid; text-align: right" title="Current liabilities">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net liabilities (100%)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--NetLiabilities_iI_c20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zObONvrWuiMb" style="border-bottom: Black 2.5pt double; text-align: right" title="Net liabilities (100%)">(126,476</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--NetLiabilities_iI_d0_c20251231__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zCM5YVPTLnjc" style="border-bottom: Black 2.5pt double; text-align: right" title="Net liabilities (100%)">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Group’s share of net liabilities (40%)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--OtherLiabilities_iNI_di_c20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zfD2yc3fG978" style="border-bottom: Black 2.5pt double; text-align: right" title="Group's share of net liabilities (40%)">(50,590</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--OtherLiabilities_iNI_di0_c20251231__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zR2Oo6aRbcE3" style="border-bottom: Black 2.5pt double; text-align: right" title="Group's share of net liabilities (40%)">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20260101__20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zgv7JRaYrn12" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20250101__20250331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zr2CNOdPHyTb" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Three months ended March 31, 2026</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Three months ended March 31, 2025</td></tr> <tr id="xdx_40B_eus-gaap--Revenues_d0_z4I65fRJEUZ4" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromContinuingOperations_d0_zZFoE3rOtJza" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Loss from continuing operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,827</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherComprehensiveIncomeLossBeforeTax_d0_zyWhIcvX6rmg" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="padding-bottom: 1pt; text-align: justify">Other comprehensive income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,096</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherComprehensiveIncomeLossTax_d0_zG1k0cxvMMAb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total comprehensive loss (100%)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(49,923</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherComprehensiveIncomeLossNetOfTax_d0_zvPY3BqwN4Zf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Group’s share of comprehensive loss (40%)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(19,969</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_881_ecustom--ScheduleOfConstructionAndEngineeringServicesTableTextBlock_zXlKwuRra5m8" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVESTMENT IN AN ASSOCIATE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of construction and engineering services</td><td> </td> <td colspan="3" id="xdx_493_20260331_zx5D9U6TACtl" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_496_20251231_z0GvKmGvN2R7" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 66%; text-align: justify; padding-bottom: 1pt"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; font-weight: bold; text-align: center">March 31, 2026</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; font-weight: bold; text-align: center">December 31, 2025</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InvestmentOwnedAtCost_iI_ze6IZidblwaj" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Investment cost</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_897_eus-gaap--InvestmentTableTextBlock_zJKCU3z3wQP5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - INVESTMENT IN AN ASSOCIATE (Details - Financial Information)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of carrying amount of Group’s interest in associate</td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="width: 66%; font-weight: bold; text-align: justify; padding-bottom: 1pt">Ownership/Control interest</td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; font-weight: bold; text-align: center">40%</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; font-weight: bold; text-align: left"> </td><td style="border-bottom: Black 1pt solid; width: 13%; font-weight: bold; text-align: center">40%</td><td style="width: 1%; padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify">Non-current assets</td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--AssetsNoncurrent_iI_c20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zguEoMdssUQg" style="text-align: right" title="Non-current assets">222,546</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--AssetsNoncurrent_iI_d0_c20251231__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zGL1SJUwpEh4" style="text-align: right" title="Non-current assets">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Current assets</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--AssetsCurrent_iI_c20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zIW00rTo6GI7" style="text-align: right" title="Current assets">1,499</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--AssetsCurrent_iI_d0_c20251231__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zZstU0vLlUJa" style="text-align: right" title="Current assets">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify">Non-current liabilities</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--LiabilitiesNoncurrent_iI_d0_c20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_ztPhEhwvl7hj" style="text-align: right" title="Non-current liabilities">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--LiabilitiesNoncurrent_iI_d0_c20251231__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_ztwvqgGiF2xg" style="text-align: right" title="Non-current liabilities">–</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Current liabilities</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--LiabilitiesCurrent_iNI_di_c20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zj5ntaMbOHI6" style="border-bottom: Black 1pt solid; text-align: right" title="Current liabilities">(350,521</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--LiabilitiesCurrent_iNI_di0_c20251231__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zuYCtanSs7a1" style="border-bottom: Black 1pt solid; text-align: right" title="Current liabilities">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net liabilities (100%)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_ecustom--NetLiabilities_iI_c20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zObONvrWuiMb" style="border-bottom: Black 2.5pt double; text-align: right" title="Net liabilities (100%)">(126,476</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_ecustom--NetLiabilities_iI_d0_c20251231__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zCM5YVPTLnjc" style="border-bottom: Black 2.5pt double; text-align: right" title="Net liabilities (100%)">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Group’s share of net liabilities (40%)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98A_eus-gaap--OtherLiabilities_iNI_di_c20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zfD2yc3fG978" style="border-bottom: Black 2.5pt double; text-align: right" title="Group's share of net liabilities (40%)">(50,590</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--OtherLiabilities_iNI_di0_c20251231__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zR2Oo6aRbcE3" style="border-bottom: Black 2.5pt double; text-align: right" title="Group's share of net liabilities (40%)">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20260101__20260331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zgv7JRaYrn12" style="text-align: center"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_499_20250101__20250331__us-gaap--PartnerTypeOfPartnersCapitalAccountAxis__custom--OwnershipControlInterestMember_zr2CNOdPHyTb" style="text-align: center"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Three months ended March 31, 2026</td><td style="font-weight: bold"> </td> <td colspan="3" style="font-weight: bold; text-align: center">Three months ended March 31, 2025</td></tr> <tr id="xdx_40B_eus-gaap--Revenues_d0_z4I65fRJEUZ4" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Revenue</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">–</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40C_eus-gaap--IncomeLossFromContinuingOperations_d0_zZFoE3rOtJza" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Loss from continuing operations</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(44,827</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">–</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherComprehensiveIncomeLossBeforeTax_d0_zyWhIcvX6rmg" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="padding-bottom: 1pt; text-align: justify">Other comprehensive income</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,096</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; padding-bottom: 1pt; text-align: right">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherComprehensiveIncomeLossTax_d0_zG1k0cxvMMAb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total comprehensive loss (100%)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(49,923</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--OtherComprehensiveIncomeLossNetOfTax_d0_zvPY3BqwN4Zf" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Group’s share of comprehensive loss (40%)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(19,969</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">–</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

222546

1499

350521

-0

-126476 0

50590

-0

-44827

-5096

-49923

-19969

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 13</td> <td style="width: 90%; text-align: justify">LONG TERM PREPAYMENT</td></tr> </table> The amount represents prepayments made for mouldings used for production purposes.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 10%">NOTE 14</td> <td style="text-align: justify; width: 90%">ACCOUNTS PAYABLE</td></tr> </table> <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zYjOWMxnBPkk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS PAYABLE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of accounts receivable</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_498_20260331_zpqLVluNbVSd" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_49F_20251231_z5L9b41rCimh" style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_40C_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_d0_maAPCzDpQ_zHJj0sI5DZuh" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify; padding-bottom: 2.5pt">Accounts payable</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">25,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">33,461</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> Included in accounts payable, an amount of $25,000 and $28,846 was payable to a related company as at March 31, 2026 and December 31, 2025, respectively.

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfAccountsPayableAndAccruedLiabilitiesTableTextBlock_zYjOWMxnBPkk" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - ACCOUNTS PAYABLE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of accounts receivable</td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_498_20260331_zpqLVluNbVSd" style="font-weight: bold; text-align: center"> </td><td style="font-weight: bold"> </td> <td colspan="3" id="xdx_49F_20251231_z5L9b41rCimh" style="font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr id="xdx_40C_eus-gaap--AccountsPayableOtherCurrent_iI_pp0p0_d0_maAPCzDpQ_zHJj0sI5DZuh" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify; padding-bottom: 2.5pt">Accounts payable</td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">25,000</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; width: 1%; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; width: 13%; text-align: right">33,461</td><td style="width: 1%; padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

25000

33461

25000

28846

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 15</td> <td style="width: 90%; text-align: justify">AMOUNT DUE TO RELATED COMPANIES</td></tr> </table> The summary of amount due to related companies as of March 31, 2026 and December 31, 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfAmountDueFromRelatedCompaniesTableTextBlock_z3x3ll0Du01" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - AMOUNT DUE TO RELATED COMPANIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of amount due from related companies</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Zenith (PMS) Limited</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--AmountDueToRelatedPartiesCurrent_iI_d0_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZenithPMSLimitedMember_z1zJJZO5B9Eh" style="width: 13%; text-align: right" title="Amount due from related companies">47,051</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--AmountDueToRelatedPartiesCurrent_iI_d0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZenithPMSLimitedMember_zMt2xFGEoN61" style="width: 13%; text-align: right" title="Amount due from related companies">227,801</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">AY Consulting Services Company</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--AmountDueToRelatedPartiesCurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AYConsultingServicesCompanyMember_zJPC90D8sMte" style="border-bottom: Black 1pt solid; text-align: right" title="Amount due from related companies">31,524</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_980_ecustom--AmountDueToRelatedPartiesCurrent_iI_d0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AYConsultingServicesCompanyMember_zMMxQJOXL1cg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Amount due from related companies">–</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_ecustom--AmountDueToRelatedPartiesCurrent_iI_c20260331_zvKmGDv4vBP7" style="border-bottom: Black 2.5pt double; text-align: right" title="Amount due from related companies">78,575</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--AmountDueToRelatedPartiesCurrent_iI_d0_c20251231_zH5dbEjzYHB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Amount due from related companies">227,801</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The amount due to related companies in which the Company's directors also serve as directors. These balances primarily represent advances provided to fund certain development projects. The amounts are unsecured, non-interest-bearing, and repayable on demand. <table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfAmountDueFromRelatedCompaniesTableTextBlock_z3x3ll0Du01" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - AMOUNT DUE TO RELATED COMPANIES (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of amount due from related companies</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Zenith (PMS) Limited</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_ecustom--AmountDueToRelatedPartiesCurrent_iI_d0_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZenithPMSLimitedMember_z1zJJZO5B9Eh" style="width: 13%; text-align: right" title="Amount due from related companies">47,051</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_983_ecustom--AmountDueToRelatedPartiesCurrent_iI_d0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ZenithPMSLimitedMember_zMt2xFGEoN61" style="width: 13%; text-align: right" title="Amount due from related companies">227,801</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; text-align: justify">AY Consulting Services Company</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_ecustom--AmountDueToRelatedPartiesCurrent_iI_c20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AYConsultingServicesCompanyMember_zJPC90D8sMte" style="border-bottom: Black 1pt solid; text-align: right" title="Amount due from related companies">31,524</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; font-weight: bold"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_980_ecustom--AmountDueToRelatedPartiesCurrent_iI_d0_c20251231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AYConsultingServicesCompanyMember_zMMxQJOXL1cg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Amount due from related companies">–</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_ecustom--AmountDueToRelatedPartiesCurrent_iI_c20260331_zvKmGDv4vBP7" style="border-bottom: Black 2.5pt double; text-align: right" title="Amount due from related companies">78,575</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_ecustom--AmountDueToRelatedPartiesCurrent_iI_d0_c20251231_zH5dbEjzYHB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Amount due from related companies">227,801</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> 47051 227801 31524 0 78575 227801 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 16</td> <td style="width: 90%; text-align: justify">AMOUNT DUE TO DIRECTORS</td></tr> </table> The amount due to the directors is unsecured, non-interest-bearing, and repayable on demand.

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 17</td> <td style="width: 90%; text-align: justify">NOTES PAYABLE</td></tr> </table> Notes payable as of March 31, 2026 and December 31, 2025 consisted of the following: <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfDebtTableTextBlock_zNl8ms7ISc5f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NOTES PAYABLE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of notes payable</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td colspan="5" style="border-bottom: Black 1pt solid; text-align: center">Outstanding Amount (including accrued interest) </td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">Name of Note Holder</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal Amount</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date of Issuance</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 40%; text-align: justify">Zenith (Hong Kong) Engineering Limited</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--ZenithHongKongEngineeringLimitedMember_z5DjPNR1C727" style="width: 11%; text-align: right" title="Debt face amount">75,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: center">Oct 2, 2017</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--NotesPayableCurrent_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--ZenithHongKongEngineeringLimitedMember_zX9xEYT1Yij" style="width: 11%; text-align: right" title="Notes payable, outstanding">49,288</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--NotesPayableCurrent_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--ZenithHongKongEngineeringLimitedMember_zxN2X9SeYp3i" style="width: 11%; text-align: right" title="Notes payable, outstanding">48,329</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Zenith (Hong Kong) Engineering Limited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--ZenithHongKongEngineeringLimited1Member_ztmrsnsdyZZk" style="border-bottom: Black 1pt solid; text-align: right" title="Debt face amount">65,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: center">Nov 17, 2019</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--NotesPayableCurrent_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--ZenithHongKongEngineeringLimited1Member_zW9ZIlBMFh5d" style="border-bottom: Black 1pt solid; text-align: right" title="Notes payable, outstanding">85,598</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--NotesPayableCurrent_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--ZenithHongKongEngineeringLimited1Member_zLdnE5al3O56" style="border-bottom: Black 1pt solid; text-align: right" title="Notes payable, outstanding">83,931</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331_zfi55Ts6Cm86" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt face amount">140,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--NotesPayableCurrent_iI_c20260331_zAlGYsNzycld" style="border-bottom: Black 2.5pt double; text-align: right" title="Notes payable, outstanding">134,886</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--NotesPayableCurrent_iI_c20251231_zlhF38cg7gNk" style="border-bottom: Black 2.5pt double; text-align: right" title="Notes payable, outstanding">132,260</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> On January 22, 2025, Raymond Valdez, the former sole executive officer and director entered into the Stock Purchase Agreement, pursuant to which Mr. Valdez agreed to sell to ModuLink Inc., a British Virgin Islands corporation, and Zenith (Hong Kong) Engineering Limited, a Hong Kong corporation (“Zenith (HK)”), 200,000 shares of Preferred A shares, representing all of the issued and outstanding shares of Preferred A, and the transfer of certain promissory notes of the Company held by third parties. Pursuant to the Stock Purchase Agreement dated January 22, 2025, the two convertible promissory notes of the Company in the principal amounts of $65,000 and $75,000, respectively were purchased and assigned to Zenith (HK) on January 30, 2025. The notes were originally convertible into shares of the Company’s common stock in accordance with the terms set forth therein. On February 28, 2025, Zenith (HK) waived all rights to convert the outstanding principal amount and any accrued but unpaid interest under the two convertible promissory notes into equity securities of the Company. Both notes have already become due and payable. However, Zenith (HK) has indicated a willingness to work with the Company regarding repayment of such loans. These notes are interest bearing at a rate of 8% per annum. Thus, notes payable is classified as financial liabilities and recognized at amortized cost.

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfDebtTableTextBlock_zNl8ms7ISc5f" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NOTES PAYABLE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of notes payable</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: center"> </td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center; padding-bottom: 1pt"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="padding-bottom: 1pt; text-align: center"> </td><td style="text-align: center; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: center"> </td><td colspan="5" style="border-bottom: Black 1pt solid; text-align: center">Outstanding Amount (including accrued interest) </td><td style="padding-bottom: 1pt; text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">Name of Note Holder</td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Principal Amount</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Date of Issuance</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">March 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="text-align: center; font-weight: bold; padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: center"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 40%; text-align: justify">Zenith (Hong Kong) Engineering Limited</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--ZenithHongKongEngineeringLimitedMember_z5DjPNR1C727" style="width: 11%; text-align: right" title="Debt face amount">75,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: center">Oct 2, 2017</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98C_eus-gaap--NotesPayableCurrent_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--ZenithHongKongEngineeringLimitedMember_zX9xEYT1Yij" style="width: 11%; text-align: right" title="Notes payable, outstanding">49,288</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98D_eus-gaap--NotesPayableCurrent_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--ZenithHongKongEngineeringLimitedMember_zxN2X9SeYp3i" style="width: 11%; text-align: right" title="Notes payable, outstanding">48,329</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Zenith (Hong Kong) Engineering Limited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--ZenithHongKongEngineeringLimited1Member_ztmrsnsdyZZk" style="border-bottom: Black 1pt solid; text-align: right" title="Debt face amount">65,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: center">Nov 17, 2019</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--NotesPayableCurrent_iI_c20260331__us-gaap--DebtInstrumentAxis__custom--ZenithHongKongEngineeringLimited1Member_zW9ZIlBMFh5d" style="border-bottom: Black 1pt solid; text-align: right" title="Notes payable, outstanding">85,598</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--NotesPayableCurrent_iI_c20251231__us-gaap--DebtInstrumentAxis__custom--ZenithHongKongEngineeringLimited1Member_zLdnE5al3O56" style="border-bottom: Black 1pt solid; text-align: right" title="Notes payable, outstanding">83,931</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 2.5pt"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--DebtInstrumentFaceAmount_iI_c20260331_zfi55Ts6Cm86" style="border-bottom: Black 2.5pt double; text-align: right" title="Debt face amount">140,000</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--NotesPayableCurrent_iI_c20260331_zAlGYsNzycld" style="border-bottom: Black 2.5pt double; text-align: right" title="Notes payable, outstanding">134,886</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--NotesPayableCurrent_iI_c20251231_zlhF38cg7gNk" style="border-bottom: Black 2.5pt double; text-align: right" title="Notes payable, outstanding">132,260</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

75000

2017-10-02

49288

48329

65000

2019-11-17

85598

83931

140000

134886

132260

65000

75000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 18</td> <td style="width: 90%; text-align: justify">COMMITMENTS AND CONTINGENCIES</td></tr> </table> Contingencies The Company accounts for loss contingencies in accordance with ASC Topic 450 and other related guidelines. At the end of the reporting period, there were contingent liabilities of maximum USD 1.91 million (December 31, 2025: USD 1.91 million) in respect of the subsidiary providing a corporate guarantee to a bank for securing the general banking facilities granted to both the subsidiary and a related company wholly owned by Mr. Tam Hin Wah Anthony. This guarantee represents a contingent liability, as the Company may be required to perform under the guarantee in the event of default by the related company. As of March 31, 2026 and December 31, 2025, no liability has been recognized in the consolidated financial statements, as management has determined that the likelihood of payment under the guarantee is not probable. The Company will continue to monitor the financial condition of the related company and assess the need for recognition of a liability in accordance with ASC Topic 450. As of March 31, 2026 and December 31, 2025, except as disclosed above, the Company’s management is not aware of any other material commitments or contingencies.

1910000 1910000

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 19</td> <td style="width: 90%; text-align: justify">STOCKHOLDERS’ EQUITY</td></tr> </table> (A) Common Stock and Series A Convertible Preferred Shares On February 9, 2025, the authorized capital stock was increased to Four Billion Ten Million (4,010,000,000) shares, consisting of (a) Four Billion (4,000,000,000) shares of common stock, par value $0.001 per share and (b) Ten Million (10,000,000) shares of preferred stock, par value $0.001 per share, issuable in one or more series as hereinafter provided. On October 20, 2025, the authorized capital stock was further increased to Six Billion Ten Million (6,010,000,000) shares, consisting of (a) Six Billion (6,000,000,000) shares of common stock, par value $0.001 per share and (b) Ten Million (10,000,000) shares of preferred stock, par value $0.001 per share, issuable in one or more series as hereinafter provided. Common Stock The number of authorized common stock is Six Billion (6,000,000,000) Shares. Issued and Outstanding as of March 31, 2026 and December 31, 2025 were 3,969,933,920. The shares were issued under Rule 144 of the Securities and Exchange act. On March 28, 2025, the Company entered into a share exchange agreement with all shareholders of the ModuLink Investment Limited (“MIL”). Under the terms of the agreement, the Company will acquire <span id="xdx_904_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20250328__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_zpvDCzgh2Sd6" title="Ownership percentage">100% of the issued and outstanding shares of MIL by issuing a total of <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20250327__20250328__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_zSppzJI6hav6" title="Stock issued for acquisition, shares">2,356,712,066 shares of MDLK common stock at a valuation of $<span id="xdx_907_eus-gaap--SharesIssuedPricePerShare_iI_c20250328__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_zDWDLAXxt5u4" title="Share price">0.0034 per share to the shareholders of MIL on a pro-rata basis, representing an aggregate valuation of approximately $<span id="xdx_909_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_c20250327__20250328__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_z4xHwYgJJfNi" title="Stock issued for acquisition, value">8,013,000. The transaction was consummated on May 1, 2025 and MIL became a <span id="xdx_907_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_dp_c20250328__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_z1y1QeFDrwF1" title="Ownership percentage">100% owned subsidiary of the Company. The board of directors have approved the issuance of <span id="xdx_90A_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20250327__20250328__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--ModuLinkInvestmentLimitedMember_z4zXynab8u76" title="Stock issued for acquisition, shares">2,356,712,066 shares which were issued on May 30, 2025. As the Share Exchange between the Company and MIL was a merger of entities under common control and accounted for as a reverse recapitalization, the common stock has been retrospectively restated to reflect the issuance of 2,356,712,066 shares of MDLK common stock for all periods presented. Series A Convertible Preferred Shares The number of authorized Series A Convertible Preferred is Five Hundred Thousand (500,000) Shares. Shares Issued and Outstanding as of March 31, 2026 and December 31, 2025 were <span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20260331__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredSharesMember_ziJtQo6IsNAk" title="Preferred stock shares oustanding"><span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_c20251231__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredSharesMember_ze093whsjHH9" title="Preferred stock shares oustanding">200,000 shares. Each holder of Series A Convertible Preferred Shares is entitled to vote together with holders of the common stock with each one Series A Convertible Preferred A Share voting as twenty thousand shares of Common Stock. Similarly, each one share of Series A Convertible Preferred Share is convertible into twenty thousand shares of Common Stock. On February 7, 2025, the Board changed the name of the Preferred A Stock to “the Series A Convertible Preferred” stock. The Series A Convertible Preferred Stock has a par value of $<span id="xdx_907_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20250207__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredSharesMember_z6K03G9vCZP7" title="Preferred stock par value">0.001 and 500,000 authorized shares, of which 200,000 are issued and outstanding. Currently, holders of Series A Convertible Preferred Stock are: (i) entitled to receive dividends or other distributions and rank prior to the Company’s Common Stock as to distribution of assets upon liquidation, dissolution; (ii) entitled to vote on all matters submitted to a vote of the shareholders together with the Common Stock holders with each one share of Series A Convertible Preferred Stock having 20,000 votes; (iii) entitled to convert Series A Preferred Stock into shares of Common Stock with each one share of Series A Convertible Preferred Stock be converted to 20,000 shares of Common Stock. As disclosed in Note 24 – Subsequent Events, the Company issued an aggregate of <span id="xdx_90D_eus-gaap--PreferredStockSharesIssued_iI_c20260401__us-gaap--StatementClassOfStockAxis__custom--SeriesAConvertiblePreferredStockMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember_zhBe7L9ftNx1" title="Preferred stock shares issued">10,250 shares of Series A Convertible Preferred Stock subsequent to March 31, 2026. As of the date of this Quarterly Report, the Company had 210,250 shares of preferred stock issued and outstanding. (B) Dividends The Company has not declared any dividends since incorporation.

4010000000

4000000000

0.001

10000000

0.001

6010000000

6000000000

0.001

10000000

0.001

6000000000

3969933920

2356712066

0.0034

8013000

2356712066

500000

200000

0.001

500000

200000

(i) entitled to receive dividends or other distributions and rank prior to the Company’s Common Stock as to distribution of assets upon liquidation, dissolution; (ii) entitled to vote on all matters submitted to a vote of the shareholders together with the Common Stock holders with each one share of Series A Convertible Preferred Stock having 20,000 votes; (iii) entitled to convert Series A Preferred Stock into shares of Common Stock with each one share of Series A Convertible Preferred Stock be converted to 20,000 shares of Common Stock.

10250

210250

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 20</td> <td style="width: 90%; text-align: justify">RELATED PARTY TRANSACTIONS</td></tr> </table> Except as set forth below, during the three months ended March 31, 2026 and 2025, the Company did not enter into any material transactions or series of transactions that would be considered material in which any officer, director or beneficial owner of 5% or more of any class of the Company’s capital stock, or any immediate family member of any of the preceding persons, had a direct or indirect material interest. Management believes that all related-party transactions were conducted on terms substantially consistent with those that would be agreed upon by unrelated parties in an arm’s-length transaction. Certain transactions, however, benefited from the related-party relationships, providing additional flexibility regarding timing, payment terms, and adjustments to the scope of services. All related-party transactions are reviewed and approved by the Board of Directors, with any directors having a material interest in a transaction recused from the discussion and approval as appropriate. For the three months ended March 31, 2026 and 2025, the Company recognized rental expense of $7,385 (2025: $10,522) payable to AY Consulting Services Company Limited. The Company’s Chief Financial Officer is a director and shareholder of AY Consulting Services Company Limited. In addition to the transactions and balances detailed elsewhere in these financial statements, the Company had the following transactions with the related company: <table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zxedD7beijth" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of related party transaction</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended March 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Project and design management service fees paid to Zenith (PMS) Limited</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_d0_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ProjectAndDesignManagementServiceFeesPaidToZenithPMSLimitedMember_zcndbc1xMEgb" style="width: 13%; text-align: right" title="Related party transaction amount">57,692</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_d0_c20250101__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ProjectAndDesignManagementServiceFeesPaidToZenithPMSLimitedMember_zhCWUiLypPs2" style="width: 13%; text-align: right" title="Related party transaction amount">134,615</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Product development fees paid to Leidenford Ltd.</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_d0_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ProductDevelopmentFeesPaidToLeidenfordLtdMember_zJshoG7lyPnj" style="border-bottom: Black 2.5pt double; text-align: right" title="Related party transaction amount">11,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_d0_c20250101__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ProductDevelopmentFeesPaidToLeidenfordLtdMember_zrsevuSrM3R5" style="border-bottom: Black 2.5pt double; text-align: right" title="Related party transaction amount">11,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.05

7385

10522

<table cellpadding="0" cellspacing="0" id="xdx_88A_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_zxedD7beijth" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - RELATED PARTY TRANSACTIONS (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of related party transaction</td><td> </td> <td colspan="3" style="text-align: right"> </td><td> </td> <td colspan="3" style="text-align: right"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended March 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Project and design management service fees paid to Zenith (PMS) Limited</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98B_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_d0_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ProjectAndDesignManagementServiceFeesPaidToZenithPMSLimitedMember_zcndbc1xMEgb" style="width: 13%; text-align: right" title="Related party transaction amount">57,692</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_984_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_d0_c20250101__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ProjectAndDesignManagementServiceFeesPaidToZenithPMSLimitedMember_zhCWUiLypPs2" style="width: 13%; text-align: right" title="Related party transaction amount">134,615</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Product development fees paid to Leidenford Ltd.</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98D_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_d0_c20260101__20260331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ProductDevelopmentFeesPaidToLeidenfordLtdMember_zJshoG7lyPnj" style="border-bottom: Black 2.5pt double; text-align: right" title="Related party transaction amount">11,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_988_eus-gaap--RelatedPartyTransactionAmountsOfTransaction_d0_c20250101__20250331__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--ProductDevelopmentFeesPaidToLeidenfordLtdMember_zrsevuSrM3R5" style="border-bottom: Black 2.5pt double; text-align: right" title="Related party transaction amount">11,538</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

57692

134615

11538

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 21</td> <td style="width: 90%; text-align: justify">NET LOSS PER ORDINARY SHARE</td></tr> </table> Net loss per share information for the three months ended March 31, 2026 and 2025 was as follows: <table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_z3wKePoXX8Ed" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NET LOSS PER ORDINARY SHARE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of net loss per share information</td><td> </td> <td colspan="3" id="xdx_49C_20260101__20260331_zR9UJAvM5INc" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49C_20250101__20250331_zR5BhBjhsNF7" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended March 31, 2025</td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLossAbstract_iB_zKRyYAlbH8Dd" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="font-weight: bold; text-align: justify">Numerator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--NetIncomeLoss_zmU6GUspkHz" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 66%; text-align: justify">Net loss attributable to common stockholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(208,865</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(206,876</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DilutiveSecuritiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="font-weight: bold; text-align: justify">Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_zKN2fAf9k0a6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Weighted average number of shares outstanding:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zz5KF4cfWGN2" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="padding-left: 10pt; text-align: justify">Basic</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,969,933,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,969,933,920</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zVoSUkdMyhPf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,969,933,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,969,933,920</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--NetLossPerOrdinaryShareAbstract_iB_zZoBZLTZK034" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="font-weight: bold; text-align: justify">Net loss per ordinary share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--EarningsPerShareBasic_z6jrZYtWNK5l" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Basic</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.000053</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.000052</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareDiluted_z0favqgA0KQb" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="padding-left: 10pt; text-align: justify">Diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.000026</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.000026</td><td style="text-align: left">)</td></tr> </table> The Company had convertible preferred stock outstanding during the three months ended March 31, 2026 and 2025, which is potentially dilutive upon conversion to ordinary shares. Accordingly, diluted net loss per share has been calculated to reflect the potential impact of such conversions. The Company did not have any stock options or warrants issued and outstanding during the periods presented. As mentioned in Note 1, the Share Exchange between the Company and MIL was a merger of entities under common control and accounted for as a reverse recapitalization, the common stock has been retrospectively restated to reflect the issuance of 2,356,712,066 shares of MDLK common stock for all periods presented. The weighted average number of shares outstanding for three months ended March 31, 2026 and 2025 was presented as if all the shares of the Company issued on May 30, 2025 for the Share Exchange occurred at the beginning of the earliest reporting period.

<table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_z3wKePoXX8Ed" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - NET LOSS PER ORDINARY SHARE (Details)"> <tr style="vertical-align: bottom"> <td style="text-align: justify">Schedule of net loss per share information</td><td> </td> <td colspan="3" id="xdx_49C_20260101__20260331_zR9UJAvM5INc" style="text-align: center"> </td><td> </td> <td colspan="3" id="xdx_49C_20250101__20250331_zR5BhBjhsNF7" style="text-align: center"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended March 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Three months ended March 31, 2025</td></tr> <tr id="xdx_401_eus-gaap--NetIncomeLossAbstract_iB_zKRyYAlbH8Dd" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="font-weight: bold; text-align: justify">Numerator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--NetIncomeLoss_zmU6GUspkHz" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; width: 66%; text-align: justify">Net loss attributable to common stockholders</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(208,865</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 13%; text-align: right">(206,876</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--DilutiveSecuritiesAbstract_iB" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="font-weight: bold; text-align: justify">Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--WeightedAverageNumberOfSharesOutstandingAbstract_iB_zKN2fAf9k0a6" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Weighted average number of shares outstanding:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_zz5KF4cfWGN2" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="padding-left: 10pt; text-align: justify">Basic</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,969,933,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">3,969,933,920</td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_zVoSUkdMyhPf" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Diluted</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,969,933,920</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,969,933,920</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--NetLossPerOrdinaryShareAbstract_iB_zZoBZLTZK034" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="font-weight: bold; text-align: justify">Net loss per ordinary share:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--EarningsPerShareBasic_z6jrZYtWNK5l" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt; text-align: justify">Basic</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.000053</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.000052</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--EarningsPerShareDiluted_z0favqgA0KQb" style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="padding-left: 10pt; text-align: justify">Diluted</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.000026</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(0.000026</td><td style="text-align: left">)</td></tr> </table>

-208865

-206876

3969933920

7969933920

-0.000053

-0.000052

-0.000026

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 22</td> <td style="width: 90%; text-align: justify">REVENUE</td></tr> </table> The breakdown of revenue for the three months ended March 31, 2026 and 2025 is as follows: <table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--DisaggregationOfRevenueTableTextBlock_z0heFly6X2k5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Design and build services</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_d0_c20260101__20260331__srt--ProductOrServiceAxis__custom--DesignAndBuildServicesMember_z10ehrFyGWHh" style="width: 13%; text-align: right" title="Total revenues">144,338</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_c20250101__20250331__srt--ProductOrServiceAxis__custom--DesignAndBuildServicesMember_z1TKAwNf66ti" style="width: 13%; text-align: right" title="Total revenues">300,019</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Project design and management services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--Revenues_d0_c20260101__20260331__srt--ProductOrServiceAxis__us-gaap--ManagementServiceMember_zbySPgmqgxHe" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--Revenues_d0_c20250101__20250331__srt--ProductOrServiceAxis__us-gaap--ManagementServiceMember_zgk98XZYPxC4" style="text-align: right" title="Total revenues">129,077</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 1pt">Sales of goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_d0_c20260101__20260331__srt--ProductOrServiceAxis__custom--SalesOfGoodsMember_z5wPKooiHfV6" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">7,502</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--Revenues_d0_c20250101__20250331__srt--ProductOrServiceAxis__custom--SalesOfGoodsMember_zWlmMiuB7Xqb" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_d0_c20260101__20260331_zLNvwDYzm3ck" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">151,840</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_c20250101__20250331_zYLQEmDqOYhg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">429,096</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

<table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--DisaggregationOfRevenueTableTextBlock_z0heFly6X2k5" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - REVENUE (Details)"> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Schedule of revenue</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center">Three months ended March 31, 2025</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="width: 66%; text-align: justify">Design and build services</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_985_eus-gaap--Revenues_d0_c20260101__20260331__srt--ProductOrServiceAxis__custom--DesignAndBuildServicesMember_z10ehrFyGWHh" style="width: 13%; text-align: right" title="Total revenues">144,338</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_c20250101__20250331__srt--ProductOrServiceAxis__custom--DesignAndBuildServicesMember_z1TKAwNf66ti" style="width: 13%; text-align: right" title="Total revenues">300,019</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Project design and management services</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--Revenues_d0_c20260101__20260331__srt--ProductOrServiceAxis__us-gaap--ManagementServiceMember_zbySPgmqgxHe" style="text-align: right" title="Total revenues">–</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--Revenues_d0_c20250101__20250331__srt--ProductOrServiceAxis__us-gaap--ManagementServiceMember_zgk98XZYPxC4" style="text-align: right" title="Total revenues">129,077</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,255,255)"> <td style="text-align: justify; padding-bottom: 1pt">Sales of goods</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--Revenues_d0_c20260101__20260331__srt--ProductOrServiceAxis__custom--SalesOfGoodsMember_z5wPKooiHfV6" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">7,502</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--Revenues_d0_c20250101__20250331__srt--ProductOrServiceAxis__custom--SalesOfGoodsMember_zWlmMiuB7Xqb" style="border-bottom: Black 1pt solid; text-align: right" title="Total revenues">–</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_982_eus-gaap--Revenues_d0_c20260101__20260331_zLNvwDYzm3ck" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">151,840</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_986_eus-gaap--Revenues_c20250101__20250331_zYLQEmDqOYhg" style="border-bottom: Black 2.5pt double; text-align: right" title="Total revenues">429,096</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

144338

300019

129077

7502

151840

429096

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 23</td> <td style="width: 90%; text-align: justify">INCOME TAXES</td></tr> </table> 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 <span id="xdx_905_eus-gaap--EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate_dp_c20260101__20260331__srt--StatementGeographicalAxis__stpr--NV_zuB9Bm98WCle" title="Federal corporate income tax">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 <span id="xdx_90D_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20260101__20260331__srt--StatementGeographicalAxis__country--HK__srt--RangeAxis__srt--MinimumMember_ztW1TMyahb94" title="Effective tax rate">8.25% to <span id="xdx_903_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_dp_c20260101__20260331__srt--StatementGeographicalAxis__country--HK__srt--RangeAxis__srt--MaximumMember_zWAu51dt1Dn5" title="Effective tax rate">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.

0.21

0.0825

0.165

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">NOTE 24</td> <td style="width: 90%; text-align: justify">SUBSEQUENT EVENTS</td></tr> </table> Except as disclosed below, the Company has evaluated all transactions and events after the balance sheet date and has determined that no additional disclosures are required. Acquisition of ASA Robotics Limited On January 26, 2026, the Company entered into a definitive Share Purchase Agreement to acquire a 60% equity interest in ASA Robotics Limited (“ASA Robotics”), a Hong Kong-based robotics and intelligent automation company. On April 23, 2026, the Company completed the acquisition pursuant to the terms of the Share Purchase Agreement. As consideration for the acquisition, the Company issued 6,500 shares of its preferred stock at approximately US$98.62 per share, representing aggregate consideration of approximately HKD 5,000,000 (approximately USD 641,026) payable to the selling shareholder. Following completion of the transaction, ASA Robotics became a majority-owned subsidiary of the Company. Private Placement Financing On May 5, 2026, the Company entered into securities purchase agreements with three investors in connection with the initial closing of a private placement offering of the Company’s Series A Convertible Preferred Stock (the “Series A Preferred Stock”). The Company may offer up to an aggregate of 12,500 shares of Series A Preferred Stock in the offering for aggregate gross proceeds of up to approximately USD 1,000,000, if fully subscribed. As of the date of this Quarterly Report, the Company received aggregate gross proceeds of approximately USD 300,000 from the sale of 3,750 shares of Series A Preferred Stock at a purchase price of USD 80.00 per share. Each share of Series A Preferred Stock is convertible into 20,000 shares of the Company’s common stock, representing an initial conversion price of USD 0.004 per share of common stock, subject to customary anti-dilution adjustments, including stock splits, stock dividends, combinations, reclassifications, and similar recapitalization events. The Series A Preferred Stock is convertible at the option of the holder following the earlier of (i) six months from the date of issuance or (ii) the occurrence of a qualified liquidity event, as defined in the transaction documents. The Series A Preferred Stock votes together with the Company’s common stock on an as-converted basis, except as otherwise required by law. Dividends on the Series A Preferred Stock are non-cumulative and payable only if and when declared by the Company’s Board of Directors.

false false false false The Company’s board of directors has authorized the issuance of 2,356,712,066 shares of common stock with a total par value of $2,356,712 for the Share Exchange. These shares were issued to the respective shareholders on May 30, 2025. ModuLink Investment Limited was incorporated on March 13, 2025 in the British Virgin Islands. ModuLink Corporation Limited was incorporated on June 26, 2024 in Hong Kong. ZIML was incorporated on August 13, 2021, as a wholly owned subsidiary of a Hong Kong limited company, which was beneficially held by Anthony Hin Wah TAM (“Mr. TAM”), a major shareholder, director and chairman of the Company. On August 1, 2024, a share swap agreement was executed among ZIML, MCL, the Hong Kong entity held by Mr. TAM, and two other major shareholders of MIL. Pursuant to this agreement, Mr. TAM exchanged his entire ultimate shareholding in ZIML for a 50% equity interest in MCL prior to private placements to other shareholders. After the transaction, ZIML became the wholly-owned subsidiary of MCL. ZAMBCL was incorporated on March 4, 2024, and was jointly owned by a Hong Kong company, which was beneficially 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. ZAMBCL has not commenced business during the three months ended March 31, 2026. MITL 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 MITL, MCL, ZIML, Mr. FU and his company. Pursuant to this agreement, Mr. FU exchanged his 40% shareholding in MITL for a 25% equity interest in MCL prior to private placements to other shareholders. After the transaction, MITL became the wholly-owned subsidiary of ZIML. MIPL was incorporated on September 15, 2025 and has not commenced business during the three months ended March 31, 2026.