As
of January 31, 2026, details of the subsidiaries of the Company are as following:
| Name of Entity | | Date of
Incorporation | | Place of
Incorporation | | % of
Ownership | | Principal Activities | | Parent company: | | | | | | | | | | ATIF Holdings Limited (“ATIF”) | | January 5, 2015 | | British Virgin Islands | | Parent | | Investment holding | | Wholly owned subsidiaries of ATIF | | | | | | | | | | ATIF Inc. (“ATIF USA”) | | October 26, 2020 | | USA | | 100% | | Consultancy and information technology support | | ATIF Investment LLC (“ATIF Investment”) | | April 25, 2022 | | BVI | | 100% | | Consultancy and information technology support | | ATIF BD | | December 22, 2021 | | USA | | 100% owned by ATIF USA | | Consultancy and information technology support | | ATIF BC | | October 6, 2022 | | USA | | 100% owned by ATIF USA | | Consultancy and information technology support | | ATIF BM | | October 6, 2022 | | USA | | 100% owned by ATIF USA | | Consultancy and information technology support | | AESON | | May 9, 2025 | | Hong Kong | | 100% | | Smart product sales and software development |
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