ModuLink Inc. (OTC: MDLK) is a modular construction company that provides design, engineering, and project management services for prefabricated building projects. Revenue is generated on a project basis through design and building services contracts, with revenue recognized over time using the cost-to-cost method under ASC 606 (FY2025 10-K, filed 2026-03-31). The company operates primarily through Hong Kong-incorporated subsidiaries, with early-stage project development activity in Australia targeting affordable housing in New South Wales and Victoria. Core offerings integrate Modular integrated Construction (MiC) with Atmospheric Water Generator (AWG) systems and IoT-enabled building management technology. As of the filing date, the company completed a reverse merger in which ModuLink Inc. (formerly a shell) acquired ModuLink International Limited (MIL) as the accounting acquirer. The company's directors, through ModuLink BVI, controlled approximately 67.93% of voting power on a fully diluted basis as of the date of the 2026-03-31 annual report. No dividends have been paid and none are expected in the foreseeable future.

Revenue model

Project-based contracts for design and building services, recognized over time using the cost-to-cost method under ASC 606. The company acts as principal in all revenue arrangements (FY2025 10-K, filed 2026-03-31).

Products and services

Modular integrated Construction (MiC) design and build services; Atmospheric Water Generator (AWG) systems for off-grid water supply; IoT-enabled smart building management systems with embedded sensors and automation; project management and architectural design for affordable housing (FY2025 10-K, filed 2026-03-31).

Customers and end markets

Residential and affordable housing developers, with initial focus on elderly and retired residents in New South Wales and Victoria, Australia. End markets include urban areas, remote locations, and regions with water scarcity needs (FY2025 10-K, filed 2026-03-31).

Value-chain role

Design, engineering, project management, procurement, logistics, assembly, and installation of prefabricated modular buildings. Partners with MiC manufacturers for prefabricated modules and AWG technology providers. Acts as principal contractor and project manager (FY2025 10-K, filed 2026-03-31).

Geographic exposure

Primary operations in Hong Kong. Early-stage project development in Melbourne, New South Wales, and Victoria, Australia. Stated expansion intent to Sydney, Canada, North America, and Europe within 24 months of filing date (FY2025 10-K, filed 2026-03-31).

Source: SEC 10-K, filed 2026-03-31

Industry: Hotels, Rooming Houses, Camps & Other Lodging Places