| SCHEDULE OF CONSOLIDATED FINANCIAL STATEMENTS OF ENTITY |
The
accompanying unaudited condensed consolidated financial statements reflect the activities of OFA and the following:
SCHEDULE
OF CONSOLIDATED FINANCIAL STATEMENTS OF ENTITY
Subsidiaries |
|
Date
of
Incorporation |
|
Jurisdiction
of
Formation |
|
Percentage
of
direct/indirect
Economic
Ownership |
|
Principal
Activities |
Office
For Fine Architecture Limited (OFA HK) |
|
January
31, 2013 |
|
Hong
Kong |
|
100% |
|
Providing
design, fit out, project management and application services for commercial, residential
and industrial properties, real estate development, senior care infrastructure. |
OFA
Financial, Inc. (OFA Financial) |
|
June
11, 2025 |
|
Delaware,
USA |
|
100% |
|
Empowering
growth-stage and cross-border companies in their journey toward successful market entry and
expansion in the United States. |
OFA
Financial HK Limited (HK Financial) |
|
September
10, 2025 |
|
Hong
Kong |
|
100% |
|
Activities
of head offices; management and management consultancy activities. |
OFA
Asset Management, Inc. |
|
November
18, 2025 |
|
Delaware,
USA |
|
100% |
|
Holding
and managing investment vehicles and special purpose entities focused on land development
assets and digital assets; overseeing asset structuring, tokenization initiatives, and asset-level
management. |
Office
for Fine Architecture, Inc. |
|
September
4, 2025 |
|
California,
USA |
|
100% |
|
Providing
architectural design, planning, and consulting services for U.S.-based projects, including
coordination with clients, contractors, and regulatory authorities. |
Hearth
Labs Inc. |
|
November
18, 2025 |
|
Delaware,
USA |
|
100% |
|
Providing
technology infrastructure and software solutions for digital asset and real-world asset (RWA)
platforms, including smart contract development, digital registries, and related data management
and platform services. |
OFA
Sponsor LLC |
|
|
|
|
|
% |
|
|
OFA
Capital I Acquisition Corp. |
|
August
1, 2025 |
|
Cayman
Islands |
|
100% |
|
A
blank check company (special purpose acquisition company, or SPAC) formed for the purpose
of effecting a merger, share exchange, asset acquisition, or similar
business
combination with one or more businesses.
|
Guangzhou
Zhiyi Consulting Services Co., Ltd. |
|
October
22, 2025 |
|
People’s
Republic of China (“PRC”) |
|
100% |
|
Providing
financial advisory services, information consulting services and other consulting and planning
services. |
|
The
accompanying audited consolidated financial statements reflect the activities of OFA and the following entity:
SCHEDULE
OF CONSOLIDATED FINANCIAL STATEMENTS OF ENTITY
| Subsidiaries |
|
Date
of
Incorporation |
|
Jurisdiction
of Formation |
|
Percentage
of
direct/indirect
Economic
Ownership |
|
Principal
Activities |
Office
for Fine Architecture
Limited (OFA HK) |
|
January
31, 2013 |
|
Hong
Kong |
|
100% |
|
Providing
design, fit out, project management
and application services for commercia,
residential and industrial properties,
real estate
development, senior care infrastructure |
|