During the reporting periods, the Company has
several subsidiaries in PRC. Details of the Company and its operating subsidiaries are set out below:
| Name of subsidiaries | | Place of incorporation | | Date of incorporation | | | Percentage of direct or indirect interests | | | Principal activities |
| Legend Consulting Investments Limited (“Legend Consulting BVI”) | | The British Virgin Islands (“BVI”) | | | December 20, 2013 | | | | 100 | % | | Investment holding |
| Legend Consulting Limited (“Legend Consulting HK”) | | Hong Kong | | | January 8, 2014 | | | | 100 | % | | Investment holding |
| Lichen Holding Singapore Pte. Ltd. (“Lichen Singapore”) | | Singapore | | | December 28, 2023 | | | | 100 | % | | Provision of financial and taxation solution services, education support services and software and maintenance services |
| Fujian Province Lichen Management and Consulting Company Limited (“Lichen Zixun”) | | Fujian, the People’s Republic of China (“PRC”) | | | April 14, 2004 | | | | 100 | % | | Provision of financial and taxation solution services, education support services and software and maintenance services |
| Bondly Enterprises Limited (“Bondly HK”) | | Hong Kong | | | June 13, 2022 | | | | 60 | % | | Investment holding |
| Xiamen Bondly Management and Consulting Company Limited (Bondly XM) | | Fujian, the People’s Republic of China (“PRC”) | | | August 25, 2022 | | | | 60 | % | | Provision of financial and taxation solution services |
| Yingtan Legend Capital Management Co., Ltd. (“Lichen Yingtan”) | | Jiangxi, the People’s Republic of China (“PRC”) | | | November 27, 2023 | | | | 100 | % | | Investment |
| Xiamen Legend Technology Co., Ltd. (“Legend Technology”) | | Fujian, the People’s Republic of China (“PRC”) | | | July 9, 2025 | | | | 100 | % | | Technology promotion and application services |
| Xiamen Legend Tax and Finance Service Co., Ltd. (“Legend Tax&Finance”) | | Fujian, the People’s Republic of China (“PRC”) | | | October 11, 2025 | | | | 100 | % | | Provision of financial and taxation solution services |
| Shanghai Legend Zhiyuan Management and Consulting Co., Ltd. (“Shanghai Zhiyuan”) | | Shanghai, the People’s Republic of China (“PRC”) | | | October 11, 2025 | | | | 55 | % | | Provision of financial and taxation solution services |