The principal subsidiaries through which the Company
conducted its business operations as of June 30, 2026 are described below:
| Name of Entity | | Background | | Ownership | | Principle activities | | Sky Kingwin Ltd | | British Virgin Islands (“BVI”) Company | | KingWin
(100% Hold) | | Holding company | | SKY KINGWIN (HK) LIMITED | | Hong Kong (“HK”) Limited Company | | KingWin BVI
(100% Hold) | | Holding company | | Shenzhen Tiancheng Chuangxin Technology Co., Ltd. (formerly known as “Shenzhen Tomorrow Innovation Core Technology Co., Ltd.”) | | The People’s Republic of China (“PRC”) Company | | KingWin HK
(100% Hold)
Incorporated on Aug 19, 2024 | | Holding company | | Guji Technology (Shenzhen) Co., Ltd. | | The People’s Republic of China (“PRC”) Company | | Shenzhen Tiancheng Chuangxin Technology Co., Ltd.
(100% Hold)
Acquired on Aug 29, 2024 | | Sales of devices to support AI data collection and analysis | | Top Kingwin Hi Tech lnc. | | The United States of America (US) Company | | Sky Kingwin Ltd (100% Hold)
Incorporated on March 6, 2025 | | Sales of AI-related software and hardware | | Top Kingwin Technology Inc. | | The United States of
America (US) Company | | Top KingWin Ltd. (100% Hold)
Incorporated on February 23, 2025 | | Research, development and manufacturing of AI-related software and hardware |
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