Exhibit 21.1
XMax Inc. and subsidiaries as of December 31, 2025
| Subsidiary Name | Jurisdiction of Incorporation | Percentage Owned | ||||
| Diamond Bar Outdoors, Inc. | California, U.S. | 100 | % | |||
| Nova Furniture Limited | British Virgin Islands | 100 | % | |||
| Nova Furniture Limited (Samoa) | Samoa | 100 | % | |||
| i Design Blockchain Technology, Inc.* | California, U.S. | 100 | % | |||
| Xmax Capital Ltd. | Samoa | 100 | % | |||
| Xmax Alpha Holdings Ltd.* | Cayman Islands | 100 | % | |||
| Xmax Beta Holdings Ltd.* | Cayman Islands | 100 | % | |||
| Xmax Delta Holdings Ltd.* | Cayman Islands | 100 | % | |||
| Xmax Sigma Holdings Ltd.* | Cayman Islands | 100 | % | |||
* Indicates subsidiary of a subsidiary.