The consolidated financial statements as of December
31, 2025 of the Company include the following entities:
| Name | | Background | | % of Ownership | | SFHG or the Company | | — Incorporated in Cayman Island — Incorporated on January 20, 2022 — Holding company — Investment holding | | Parent | | | | | | | | New Achiever | | — Incorporated in BVI — Incorporated on January 13, 2022 — Intermediate holding company — Investment holding | | 100% owned by SFHG | | | | | | | | Samfine HK | | — Incorporated in Hong Kong — Incorporated on March 12, 1997 — Provision of commercial printing services | | 100% owned by New Achiever | | | | | | | | Samfine SZ | | — Incorporated in PRC — Established on February 5, 1993 — Provision of commercial printing services | | 100% owned by Samfine HK | | | | | | | | Samfine SZ Technology | | — Incorporated in PRC — Incorporated on April 21, 2021 — Printing and trading of personalized printing products | | 100% owned by Samfine SZ |
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