As of March 31, 2026, the
Company’s subsidiaries are as follows:
| Name | | Date of
Incorporation/
Acquisition | | Jurisdiction of
Formation | | Percentage of
direct/indirect
Economic
Ownership | | Principal
Activities | | Parent Company | | | | | | | | | | Lakeside Holding Limited | | August 28, 2023 | | Nevada | | Parent | | Holding company | | Subsidiaries/companies with ownership | | | | | | | | | | American Bear Logistics Corp. (“ABL Chicago”)* | | February 5, 2018 | | Illinois | | - | | Logistics services | | Sichuan Hupan Jincheng Enterprise Management Co., Ltd (“Sichuan Hupan”) | | July 10, 2024 | | Sichuan, China | | 100% | | Exploring business opportunities in China | | Hupan Pharmaceutical (Hubei) Co., Ltd (“Hupan Pharmaceutical”) | | November 21, 2024 | | Hubei, China | | 100% | | Medical injection and pharmaceutical distributor | | Smart Reserve Holding LTD | | September 16, 2025 | | Cayman Islands | | 100% | | Expected to be involved in digital asset business | | Smart Reserve Inc | | September 25, 2025 | | Cayman Islands | | 100% | | Expected to be involved in digital asset business | | * | Effective on February 12, 2026, the Company completed the disposal of ABL Chicago (see Note 15). |
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