| Name of Subsidiary | Country of Incorporation |
Percentage Ownership |
Principal Activity |
| 320204 US Holdings | USA | 100% | Holding Company |
| 320204 Oregon Holdings Corp | USA | 100% | Holding Company |
| 320204 Nevada Holdings Corp | USA | 100% | Holding Company |
| Silver State Cultivation LLC | USA | 100% | Cannabis producer |
| Silver State Relief LLC | USA | 100% | Cannabis retailer |
| Workforce Concepts 21, Inc | USA | 100% | Payroll and benefits services |